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Form 2553(Rev.12-2013) Page 4 Part IV Late Corporate Classification Election Representations(see instructions) If a late entity classification election was intended to be effective on the same date that the S corporation election was intended to be effective,relief for a late S corporation election must also include the following representations. 1 The requesting entity is an eligible entity as defined in Regulations section 301.7701-3(a); 2 The requesting entity intended to be classified as a corporation as of the effective date of the S corporation status; 3 The requesting entity fails to qualify as a corporation solely because Form 8832,Entity Classification Election,was not timely tiled under Regulations section 301.7701-3(c)(1)(),or Form 8832 was not deemed to have been filed under Regulations section 301.7701-3(cXlXv)(C); 4 The requesting entity fails to qualify as an S corporation on the effective date of the S corporation status solely because the S corporation election was not timely filed pursuant to section 1362(b);and 5a The requesting entity timely filed all required federal tax returns and information returns consistent with its requested classification as an S corporation for all of the years the entity intended to be an S corporation and no inconsistent tax or information returns have been filed by or with respect to the entity during any of the tax years,or b The requesting entity has not filed a federal tax or information return for the first year in which the election was intended to be effective because the due date has not passed for that year's federal tax or information return. _ Form 2553(Rev.12-2013)