TaxGuyBill
Level 15

Yes, 2553 is used to make the election.

If the corporation existed all of 2022, the S-election for 2022 was due March 15th, 2022.  *IF* the taxpayer meets the qualifications, there is a "late election", but nothing in your post indicates that they qualify for that.

https://www.irs.gov/instructions/i2553#idm139855003380112