income earned while a sole proprietorship goes on schedule C. income earned by the S-Corp goes on the S-corp return. to change from single-member LLC to an S-Corp you need to file form 2553. The IRS will notify you via form CP261 of the acceptance of the S-Corp election and the effective date. It would seem form 8832 is not needed.
Do not file this form (8832) for an eligible entity that is:
• Electing to be classified as an S corporation. An eligible entity that timely files Form 2553 to elect classification as an S corporation and meets all other requirements to qualify as an S corporation is deemed to have made an election under Regulations section 301.7701-3(c)(v) to be classified as an association taxable as a corporation.
the issue is whether you can elect S-corp status effective mid-year.
see form 2553 part I section F
https://www.irs.gov/pub/irs-pdf/f2553.pdf
There is not enough info to determine if you can use a fiscal year (if not the CP261 will likely state your S-election is effective 1/1/2024) or you may qualify for late election relief which would mean the S-election would be effective 1/1/2023 possibly solving your payroll tax issue. consult with a tax pro who can review the facts and circumstances in your situation.
