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4/15 filing deadline for Form 1040/1041/1120 is quickly approaching! Check out Hot Topics for ProSeries | Lacerte | ProConnect
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- Revoking S Corp (SMLLC)
Revoking S Corp (SMLLC)
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Z23
Level 2
03-03-2026
03:35 PM
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Hello
Client decided to revoke S corp status back to Schedule C as disregarded entity
Just to confirm if that is all we need:
efile Final 1120 S for 2025 and Final K1 (discontinued operations as of 12/31/2025)
efile 8832 form changing to disregarded entity and revocation letter will mail it by Mar 15th this year
anything else?
thank you for your help
2 Comments 2
TaxGuyBill
Level 15
03-03-2026
07:38 PM
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@Z23 wrote:
efile 8832 form changing to disregarded entity and revocation letter will mail it by Mar 15th this year
I could be wrong, but don't think Form 8832 is e-filed, it is paper filed.
Despite what some preparers think, there is no need for a separate revocation letter; just file the 8832.
However, double check that that they are eligible to revert back to a Disregarded Entity by checking if the S-election made either more than 5 years ago or on the LLC formation date.
