File as S-corp or Sole Proprietor

[Davidlabrana]

The IRS sent me a letter that states that “I will be treated as an S-Corp starting January 1st, 2023. My tax year will end in December and I will be treated as an S-Corp January 1st, 2023.”

Can I file the 2022 tax year as an S-Corp?

[Anonymous_ · Accepted solution]

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@Davidlabrana wrote:

Can I file the 2022 tax year as an S-Corp?

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No. The status is effective for the 2023 tax year, not the prior tax year.

[Mike9241]

we don't know what you did but perhaps you filed too late to make the election effective for 2022.  late election may be allowed by the iRS but you should consult a tx pro. one issue - no salary taken for 2022