S corporation status is a federal tax election made on IRS Form 2553, not an SCC filing. A Virginia LLC or corporation needs its SCC certificate and an EIN first. The election generally must be filed no more than 2 months and 15 days after the start of the tax year it should cover. The SCC record does not change; only the IRS tax treatment does.
Internal Revenue Service (IRS)Code of Virginia § 13.1-1062Code of Virginia Title 13.1 and SCC Clerk's Office fee and FAQ pages reviewed November 10, 2026. Confirm current fees with the State Corporation Commission before filing.
Heads up: we are an independent company that prepares and submits Virginia filings for owners. We are not the Virginia State Corporation Commission and we do not give legal advice. Every state charge passes through at the exact amount billed, shown separately from our service fee.
- Filed with the Virginia State Corporation Commission
- We track your $50 annual registration fee
- Cited to the Code of Virginia, Title 13.1
- Talk to a filer: (386) 465-3937
The forks in the road.
Where it is filed
With the IRS on Form 2553. Nothing is filed with the SCC.
Internal Revenue Service (IRS)Timing
No more than 2 months and 15 days after the beginning of the tax year the election is to take effect, or any time in the prior tax year.
Internal Revenue Service (IRS)Who signs
Every shareholder (or member, for an LLC) at the time of the election.
Internal Revenue Service (IRS)Virginia record
Your Virginia entity type stays LLC or corporation, and the annual registration fee is unchanged (§ 13.1-1062).
Code of Virginia § 13.1-1062What to have ready
- Get the SCC certificate
- Apply for the EIN in the exact name
- Confirm eligibility with your tax adviser
- Choose the effective tax year
- Collect every owner's signature
- File Form 2553 within the deadline
S Corp Election for a Virginia LLC or Corporation
S Corp Election for a Virginia LLC or Corporation
Virginia LLC and corporation cost calculator
SCC fees (at cost)
$100.00
Our service fee
$149.00
Agent and kit
$199.00
First-year total
$448.00
Next year the SCC assesses an annual registration fee of $50.00, due by the last day of your formation month. Virginia LLCs file no annual report. Online expedite is extra: $50 or $100 next day, $200 same day.
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The sequence that works
File the Virginia articles. Wait for the SCC certificate. Apply for the EIN using the exact registered name. Then file Form 2553 with the IRS, signed by every owner. The IRS instructions say the election can be made at any time during the prior tax year or no more than 2 months and 15 days after the beginning of the tax year it is to take effect.
For a brand-new company, the tax year usually begins when it first has shareholders, acquires assets or begins doing business, so the clock can start the day the SCC certificate issues.
Source: www.irs.gov
LLCs electing S status
A Virginia LLC does not have to become a corporation to be taxed as an S corporation. The IRS lets an eligible LLC elect to be classified as a corporation and elect S status. Under Virginia law it remains an LLC, pays the $50 annual registration fee, and files no annual report.
Source: www.irs.gov
Mistakes we see
Filing Form 2553 under a name that does not match the SCC record, missing a member's signature, or electing before the EIN exists. Another is assuming the S election changes something at the SCC. It does not, and a missed Virginia fee can still cancel the company even if federal taxes are perfectly in order.
Source: www.irs.gov
Records to keep
Keep the IRS acceptance letter with your SCC certificate and operating agreement or bylaws. Virginia requires LLCs to keep three years of federal, state and local returns available to members (§ 13.1-1028), and the acceptance letter explains why those returns look the way they do.
Source: law.lis.virginia.gov
Virginia law and SCC rules behind this.
| Topic | Virginia rule | Where it comes from |
|---|---|---|
| Where it is filed | With the IRS on Form 2553. Nothing is filed with the SCC. | Internal Revenue Service (IRS) |
| Timing | No more than 2 months and 15 days after the beginning of the tax year the election is to take effect, or any time in the prior tax year. | Internal Revenue Service (IRS) |
| Who signs | Every shareholder (or member, for an LLC) at the time of the election. | Internal Revenue Service (IRS) |
| Virginia record | Your Virginia entity type stays LLC or corporation, and the annual registration fee is unchanged (§ 13.1-1062). | Code of Virginia § 13.1-1062 |
| Prerequisite | An EIN issued in the exact SCC-registered name. | Internal Revenue Service (IRS) |
Related Virginia reading.
Heads up: we are an independent company that prepares and submits Virginia filings for owners. We are not the Virginia State Corporation Commission and we do not give legal advice. Every state charge passes through at the exact amount billed, shown separately from our service fee.
What Virginia owners ask us
No. The SCC fee depends on entity type and, for corporations, authorized shares.
Code of Virginia § 13.1-775.1The IRS instructions describe late-election relief in some cases. Ask your tax adviser.
Internal Revenue Service (IRS)No. The election uses your existing EIN.
Internal Revenue Service (IRS)Yes. Corp USA prepares and submits your Virginia filing with the State Corporation Commission for you. The state fee is passed through at cost and our service fee is shown separately at checkout, so you never have to work through the state's filing system yourself.
Virginia State Corporation Commission