@Anonymous_ is correct. see an attorney but they will tell you the same thing. there is no provision in the code, regulations, or other authoritative literature for late filing the election. the earliest you can validly elect is for the tax year 2022 and the election must (as of now) be filed by 4/15/2022 - either with a timely filed return (can't be e-filed) or attached to a timely filed extension for the 2021 tax year
