See https://www.irs.gov/instructions/i1120s#en_US_2021_publink11515kd0e2047
The 2022 Form 1120-S can also be used if:
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The corporation has a tax year of less than 12 months that begins and ends in 2023, and
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The 2023 Form 1120-S isn't available at the time the corporation is required to file its return.
The corporation must show its 2023 tax year on the 2022 Form 1120-S and take into account any tax law changes that are effective for tax years beginning after December 31, 2022.
