Is a Form 2553, S-Corp Election submitted with an E-Filed Tax Return an effective Election?

[qbteachmt]

Are you submitting for retro-active? Did you read the instructions? Do they qualify?

[sjrcpa]

Maybe, if you're claiming relief under the late election procedures. Check the instructions. You may also have to mail it separately.

[GM3]

Yes, they qualify.  The Election request is for the tax year beginning January 1, 2022

[GM3]

The Election request is for the tax year beginning January 1, 2022 therefore it is not retroactive.

[goshen9882 · Accepted solution]

Since the election is to be effective 1/1/2022 the instructions to form 2553 provide the mailing address on page 3.  The address depends on the state of the principal business.

This gets mailed in separately and not a part of any tax return filing based on your facts.