TaxGuyBill
Level 15

As the link shows, no.  You can't go back from the "intended election".  The late election is for if the "intended election" was in prior years, but there was some type of mix-up that the election was not actually filed.

So unless your client has been treating it and reporting it as a S-corporation for the last 3 years (such as being on payroll), you can't retroactively make the election now.

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