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Share March 12, An S corporation may voluntarily terminate its status by filing a statement with the Internal Revenue Service Center where the original election was filed. In order to properly revoke an election, the consent of shareholders that at the time of revocation own more than one-half of the issued and outstanding shares is required. The revocation statement may specify an effective date that is on or after the date of filing. If the revocation of S corporation status takes effect on any day other than the first day of the tax year, the business will have a short S corporation year and a short C corporation year, which requires allocations between the two.

If no date is specified and the revocation is filed before March 15 for a calendar year business , the revocation will be effective for the entire tax year. When the revocation is filed after March 15 and does not specify an effective date, the S corporation status will terminate on the first day of the next tax year.

Voluntary revocations can be used as a planning device to control the extent to which shareholders are required to recognize income from the corporation in a current tax year. If large income items are anticipated for the latter half of a particular year, the S corporation can file a revocation to take effect in that half of the year.

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