A limited liability company (LLC) that is eligible to be treated as a corporation normally must file Form 8832, Entity Classification Election.  Under Treas. Reg. 301.7701-3T(c)(1)(v)(C), an eligible entity that timely elects to be an S corporation is treated as also having made an election to be classified as a corporation, provided that the entity meets all other requirements to qualify as an S corporation.  As such, if an LLC files a Form 2553, a Form 8832 is not required.