Do I Need to Publish My LLC Before Electing S-Corp? (2026)
No — LLC publication and S-corp election are completely independent. You can file IRS Form 2553 to elect S-corp tax status immediately after forming your LLC, even before you start the publication requirement. Publication is a New York State corporate filing obligation under Section 206 of the NY LLC Law. S-corp election is a federal IRS tax classification. Neither filing depends on the other being completed first, and both processes can run in parallel.
Two Independent Deadlines
Why Publication and S-Corp Election Are Independent
These two requirements come from entirely different government agencies for entirely different purposes:
| Requirement | Agency | Purpose | Legal Basis |
|---|---|---|---|
| LLC publication | NY Department of State | Public notice of LLC formation | NY LLC Law §206 |
| S-corp election | IRS (federal) | Choose how your LLC is taxed | IRC §1362 |
Publication is a state-level corporate compliance requirement — it has nothing to do with how your LLC is taxed. S-corp election is a federal tax classification — the IRS does not check whether you have completed a state filing requirement before processing your Form 2553.
Your LLC is a legally formed entity the moment the Department of State approves your Articles of Organization. From that point, you can both start doing business and file for S-corp status — regardless of where you are in the publication process.
The IRS doesn't check your NY publication status. The NY Department of State doesn't check your tax election. These are two separate processes that happen to run at the same time.
The S-Corp Election Deadline (Form 2553)
S-corp election has its own timeline that is separate from publication:
For same-year effect: File Form 2553 within 75 days of your LLC's formation date. If your LLC was formed on January 15, you must file by March 31 for S-corp status to apply from the beginning of the year.
For next-year effect: File Form 2553 by March 15 of the year before you want S-corp status to begin. For example, file by March 15, 2026 to be taxed as an S-corp starting January 1, 2027.
Late election relief: If you miss the 75-day window, the IRS may still grant S-corp status retroactively under Revenue Procedure 2013-30 if you can show reasonable cause for the delay. This relief has nothing to do with whether publication was complete.
Don't Wait on Publication
The S-corp 75-day deadline is shorter than the 120-day publication deadline. If you plan to elect S-corp status, file Form 2553 promptly after formation. Waiting for publication to finish could cause you to miss the S-corp deadline.
The Publication Deadline (120 Days)
The publication requirement has its own separate timeline:
- 120 days from formation to complete publication (six consecutive weeks in two designated newspapers)
- After publication, collect affidavits from both newspapers
- File your Certificate of Publication with the NY Department of State
If you miss the 120-day deadline, your LLC's authority to do business in New York may be suspended — but this has no effect on your S-corp tax status with the IRS. Publication suspension is a state corporate issue, not a federal tax issue.
For a detailed timeline of how the 120-day deadline works, see our deadline timeline guide.
Running Both Processes in Parallel
Here is a typical timeline for a new LLC that elects S-corp status and completes publication at the same time:
| Week | S-Corp Election | LLC Publication |
|---|---|---|
| Week 1 | LLC formed. File Form 2553 with the IRS | Start publication process — submit notices to two newspapers |
| Weeks 2-7 | IRS processes Form 2553 (typically 2-3 months) | Ad runs once per week in each newspaper for 6 weeks |
| Weeks 8-9 | Still processing (IRS sends CP261 acceptance letter) | Collect affidavits from both newspapers |
| Week 9-10 | S-corp status confirmed | File Certificate of Publication with DOS |
Both processes start at formation and run independently. There is no step where one must wait for the other.
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This article reflects current IRS guidance and New York State law as of February 2026. Our information is based on:
- IRS Form 2553 instructions — S-corp election filing requirements and deadlines
- Section 206 of the NY LLC Law — publication requirement (no mention of tax elections)
- IRS Revenue Procedure 2013-30 — late election relief procedures
- NY Department of State LLC resources — state filing requirements
Last verified: February 2026
FAQ
Can I elect S-corp status before my LLC is published?
Yes. S-corp election (Form 2553) can be filed immediately after your LLC is formed. You do not need to complete — or even start — the publication process before filing with the IRS. The two filings are handled by different agencies for different purposes.
Will failing to publish affect my S-corp election?
No. If you miss the 120-day publication deadline, your LLC's authority to do business in New York may be suspended, but your S-corp tax status with the IRS remains valid. Publication suspension is a state corporate compliance issue — it does not change how the IRS classifies your LLC for tax purposes.
Does the IRS check if my LLC has completed publication?
No. The IRS processes Form 2553 based on federal tax law requirements — your LLC must be an eligible entity with eligible shareholders. State-level corporate filings like the New York publication requirement are not part of the IRS evaluation.
What is the S-corp election deadline?
To elect S-corp status for the current tax year, file Form 2553 within 75 days of your LLC's formation date. Alternatively, file by March 15 of the year before you want S-corp status to begin. If you miss the deadline, the IRS may grant late election relief under Revenue Procedure 2013-30.
Should I file Form 2553 before or after publication?
File Form 2553 as soon as your LLC is formed — do not wait for publication. The S-corp 75-day deadline is shorter than the 120-day publication deadline. If you wait until publication is complete (typically 8-10 weeks), you may miss the 75-day S-corp window.
Is LLC publication tax deductible if I'm an S-corp?
LLC publication costs are generally deductible as an ordinary and necessary business expense regardless of your tax classification. Whether your LLC is taxed as a sole proprietorship, partnership, or S-corp, the publication cost is a deductible expense. Consult your CPA for your specific situation.
Disclaimer
The information in this article is for general informational purposes only and does not constitute legal or tax advice. While we strive for accuracy, tax laws and state filing requirements may change. For specific questions about S-corp election timing or tax implications, consult with a qualified CPA or tax attorney. LLC Publishers provides publication services and administrative filing assistance, but we are not a law firm or accounting firm and cannot provide legal or tax advice.
Key Takeaways
- LLC publication and S-corp election are completely independent — neither requires the other to be completed first
- S-corp election is a federal IRS tax classification; publication is a NY State corporate filing
- You can file Form 2553 immediately after formation, even before publication starts
- The S-corp 75-day deadline is shorter than the publication 120-day deadline — file Form 2553 first
- Both processes can and should run in parallel after LLC formation
- Publication suspension does not affect your S-corp tax status with the IRS
- The IRS does not check whether your LLC has completed New York publication
- Publication costs are generally tax deductible regardless of your tax classification