Hello Friends,

I have a new client that is an electrician and has operated an LLC (single member) for a few years now. He would like to be taxed as an S-Corp beginning in 2022, so I am filling out Form 2553. My question is related to Part 1, box B, on Form 2553 where it states "Date Incorporated." Do I put the date the LLC was originally created (from a few years ago) or should I match the date we want the S-Election status to take effect (which would be January 1, 2022)?

Thank you!!