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@TaxesTech wrote: 

I took over this client and noticed her large schedule C profit for at least three years, and considering to use Rev. Proc 2013-30 to retrospectively elect S-Corp status.

That would only work if it was an entity (like an LLC), but even then your client does not qualify for that.

https://www.irs.gov/instructions/i2553#idm139855003360128