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Which of the Following Statements Regarding Voluntary Revocation of the S

Question 131

Multiple Choice

Which of the following statements regarding voluntary revocation of the S election is incorrect?


A) In order for the revocation to be effective retroactively to the first day of the tax year,the revocation must be filed by March 15 of the affected year.
B) All of the shareholders must consent to the revocation.
C) The corporation cannot reelect S corporation status for five years.
D) The revocation can provide a specified effective date to occur mid-year,requiring two tax returns to be filed for the year.

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