Two member LLC to be taxed as S Corp

[Naveen Mohan from New York]

I cannot seem to remember do I need to file both 8832 or just 2553 for a two member LLC to be taxed as S corporation.

thanks for your help.

 

Naveen Mohan

[Lynn EA USTCP in Louisiana]

2553 only, in this case. 

[lukefrye]

To be taxed as an S-corp, you must be an "eligible entity". That is generally either an LLC or Corporation. Think of the top info part of the 1120S. There's the S-election valid date and the incorporation date. Incorporation date would come from the Secretary of State articles of incorporation or LLC formation doc.