LLC to C corp as of 1/1/18

Hi Pros,

I hope you are well. I wanted to confirm if we can elect for an LLC to be taxed as a C corp as of 1/1/18. Do we have until the filing of the 2018 return, which would be due by 3/15/19? And is this an automatic acceptance if the requirements are met in the instructions?

Thank you in advance!

There is a late election allowed for Form 8832. You still need reasonable cause, though.