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@Adri wrote:

My client became a single member LLC in 2017; has filed Schedule C & No payroll up to today. Didn't intend to become S Corp.  He now wants to be classified as an S Corp starting  January 1, 2023.    Have read the instructions but is an unusual situation and I am not sure

a) if is possible after all these years  b) If his date of incorporation in Form 2553 will be 2017 and his election to be effective should be January 1, 2023  and/or   c) if writing Filed pursuant to Rev. Proc. 2013-30 should be included.  the one thing he really wants is to be an S Corp this year. 

Thank you very much 

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First, have YOU analyzed your client's situation and discussed the pros and cons of being taxed as an S-corporation?  Don't just file the election because the client randomly says that is what he wants to do.  It is a big decision, and needs to be thoroughly discussed so everybody knows what is involved and also know the potential negative consequences of it.

If so, yes, it is allowed, but it is not a late election.  Just file the election on 2553.