How do you reverse designation as an S-corp?

Thanks for making this a topic! Can we change the word ‘destination’ to ‘designation’ to help this question (and answer) be more searchable? Many thanks

Oopsie! Silly typo. Fixed! 

In order to revoke an S-Corp election, you’ll need to:

• submit a statement/letter of revocation to the IRS. You can find details of what to include in that letter and the timing here.
• send a statement of consent, which basically shows the IRS that all members of the LLC agree to this change.
• file Form 8832 to reclassify your business for federal tax purposes, once the S-Corp revocation has gone in effect. 

You’ll send these to the same place where you initially mailed your S-Corp election (Form 2553), you could find where that would be here.