I set up a single-member LLC in 2022 and e-filed my 2022 business taxes with my EIN and filed Form 2553 to be taxed as an S Corp. The IRS mailed my Form 2553 back to me for a wet signature. I have not sent it back to them yet. I've decided I would rather file future returns as a sole proprietorship. Am I allowed to make that change? do I have to go back and amend my 2022 return as well?
