Afternoon. This is a part II to an earlier post. Client wants to file first short year of entity (2022) as S corp, and filed 2553 on time to make the election. IRS denied the election for 2022, saying that 2553 was filed late, and set effective date as 1/1/23. 1120-S for short year 2022 hasn't been filed yet (and wasn't extended), one of the members has already filed 1040, without the K-1. At first, I was exploring the best way to deal with this as a late election, but my client has found proof of timely mailing, with tracking number that we can trace to proof of delivery -- all timely. Given that, what's the best way to file this return to give it the best chance to be accepted without issue? I'm planning that the return will have to be filed my mail, with the assumption that 1120-S efile would reject for 2022. Is it better to file the return with 2553 treated as late election, but with all the proof of how it's not actually late also attached? Or is it better to file the 1120-S by itself and address the denied 2022 election separately, with proof of timely mailing? Or is there a better way to go?
Thanks!