@TaxStyle  asked: so do you mean i should amending 1120S to all zeros while also filing 1120 for the correct return?  

I take it that the question was about 2019.

Plan A and Plan B are mutually exclusive.

Plan B may also be:

* C corp for 2019, 2020 and 2021; and

*  File F2553 to elect S Corp beginning 2022.  Then in the future your client will have an S corp with E&P. 

Regardless, for Plan B, I wrote: 3.2.  The F1120S was rejected.  NO action needed for the rejected F1120S.  Here are more details:

3.2.  The 2019 F1120S was rejected.  NO action needed for the rejected F1120S.  There is NO F1120S to amend.  Because the IRS could NOT match 2019 F1120S to an S election, filing additional 2019 F1120S would be a waste of everyone's time.  However, this could be messy for CA because CA MAY HAVE accepted the 2019 FTB F100S (with the assumption that the corp had been accepted as S corp by IRS).  A question would then be: "Has IRS informed FTB about the rejection of the 2019 F1120S???"  Even if so, FTB may be sitting on it.  Did your client receive any notice from FTB??? If Client chose Plan B (with OR without electing S corp for future years), I suggest to contact FTB to see if 2019 FTB F100S should  be amended.  Again, Under Plan B, Client will have to amend 2019 F1040 and F540.

Also, Plan A missed a step: Under Plan A, Client's 2020 F1040  and F540 need to be amended.