s corp late election?

Hello.

 

I am filling out form 2553 to elect S-Corp treatment for my new LLC. 

 

My new LLC has an effective/incorporation date of 06/22/2023.  It is my understanding that for a newly formed corporation, the S-Corp election needs to be filed within 75 days.  

 

If that is correct, then it is my understanding that Part 1 section I of form 2553 can be left blank because it is not applicable to my case. 

 

And I can just send the form the appropriate address.  Any other tips? Should I fax or mail?

 

Thanks