 scale(0.75)'%3E%3Crect x='6' y='14' width='52' height='36' rx='4' fill='%23e9dcbc' stroke='%2322262b' stroke-width='3'/%3E%3Cpath d='M8 17l24 18 24-18' fill='none' stroke='%2322262b' stroke-width='3' stroke-linejoin='round'/%3E%3Ccircle cx='46' cy='40' r='9' fill='none' stroke='%239c2f22' stroke-width='2.5'/%3E%3Cpath d='M40 40h12' stroke='%239c2f22' stroke-width='2'/%3E%3C/g%3E%3Ctext x='58' y='33' font-family='Rockwell, Georgia, serif' font-weight='700' font-size='24' fill='%2322262b'%3EIRS Letters and Forms%3C/text%3E%3C/svg%3E)
Letter 326C
Letter 326C — S-Corporation Election (F2553) Rejected/Revoked
What this IRS notice code means, and what to check before you reply.
What to do next
Start with these steps before you reply.
Letter 326C
Read the notice carefully and note any deadline. Gather returns, notices, and payment records. Book a free strategy session before responding if the amount is large, unclear, or collection language appears.
What the IRS language says
S-Corporation Election (F2553) Rejected/Revoked
What it usually means
Letter 326C is in our IR Manual catalog. Official wording is dense — we translate it for business owners and individuals and map realistic next steps.
Related
Find another letter
Every notice in this library, sorted the way the IRS numbers them.