Form 2553 due date

If the form is normally due between 4/1/20 and 7/15/20 does anyone know whether the deadline has become 7/15/20? Thanks.

I have not seen anything to indicate it has.

If the form is normally due between 4/1/20 and 7/15/20 does anyone know whether the deadline has become 7/15/20?

Yes, it is extended to 7/15/2020. Notice 2020-23 (https://www.irs.gov/pub/irs-drop/n-20-23.pdf) says this:

The Secretary of the Treasury has also determined that any person performing a time-sensitive action listed in either § 301.7508A-1(c)(1)(iv) – (vi) of the Procedure and Administration Regulations or Revenue Procedure 2018-58, 2018-50 IRB 990 (December 10, 2018), which is due to be performed on or after April 1, 2020, and before July 15, 2020 (Specified Time-Sensitive Action), is an Affected Taxpayer.

Rev. Proc. 2018-58 is here: https://www.irs.gov/pub/irs-drop/rp-18-58.pdf

Item #12 on page 107 lists the deadline for making the S corporation election as a time-sensitive act.

If you received a notice granting 30 days do you assume that was extended as well.

We had submitted a Form 2553 application for an LLC to be taxed as S Corp effective 1/1/20. We faxed it on January 20. On March 20 the client calls and said they received an IRS letter rejecting the S Election. I asked him to send me the notice but instead oi sending me an easy to read PDF he send me pictures of the letter from his phone, about 8 pages worth. Being the end of March, I said I will deal with this later and assumed it was the IRS saying they received it after the 3/15 deadline.

The IRS was not saying the 2553 was late rather it was incomplete and that we have 30 days to send in the correct info. I could not see anything missing as there were signatures in both spots. Then I noticed in Part 1 Section F that we checked the fiscal year box 2 but put in 12/31. It was meant to be a 12/31 year end so we should have checked box 1 for calendar year.

I am assuming the IRS is now looking for Part II of the Form 2553 because we checked Fiscal Year. That is why the incomplete message.

I tried the calling the phone number but they are still in lock down.

Do you think this Notice 2020-23 allows me to be in compliance? The IRS letter says "To help you meet the filing period requirements, we granted you 30 days from the date of this letter to respond."

Should I just use Rev Proc 2013-30 at this point?

...we granted you 30 days from the date of this letter to respond." . But you have not said when that 30 days ran out. If it was

... on or after April 1, 2020, and before July 15, 2020 (Specified Time-Sensitive Action)

(from 2020-23), I'd say you are squarely in the RP. One of the acts postponed by RP 2018-58 is

An election under section 1362(a) to be an S corporation may be made by a small business corporation for any taxable year at any time during the preceding taxable year, or at any time during the taxable year and on or before the 15th day of the third month of the taxable year.

Sorry, IRS letter was dated March 18, 2020 so I figure the 30 days put me at April 17. I will assume I am all set and will send in a corrected 2553. I do not expect to hear back for a while