mcsmith - your info has helped me tremendously. I started my LLC in 2018 but made no federal election to be treated as an S-Corp. I mistakenly added myself to company payroll and now I am trying to correct my errors. There is an option on the 8832 form to request 'late classification relief'. Because I missed the 75-day deadline to file this form, I am requesting the forgiveness. Because I have been submitting state and federal payroll taxes on myself, I am claiming that I have demonstrated the intention to be treated as an S-Corp, but due to a misunderstanding, did not realize the required 8832 filing.
