eligible to be treated as t.cdtporaticm that meets certain tests Wilt will be electing S i corporation atatqa, it must t.ispely fill:s Form 2553, Zrecticsi by & Ebaltbseimiss CazPorniOn. The 14,C will be ;:rented al a Wiper:at:km es of the efscase date of the S ccwPsratiOn election and does not need to file Form 80 I 2.