how to change from llc to s corp
You can file Form 2553 as early as the first day of the tax year immediately preceding the first year you want the LLC to be taxed as an S corp, or as late as two months and 15 days into the tax year.To illustrate, suppose you want to convert the LLC to an S corp as of Jan. 1, 2016.nly Certain LLCs Can Convert. In order to convert your LLC's tax designation to an S corp, an election must be made with the IRS by filing Form 2553. To make the election, however, your LLC must meet certain eligibility criteria.