A couple of comments:
- Hopefully you sent the form certified mail return receipt requested. This is inexpensive insurance as the taxpayer always has the burden of proof to support that the election was mailed.
- Take a look at the instructions for the 1120S page 2 under "Who Must File" https://www.irs.gov/pub/irs-pdf/i1120s.pdf
- Some states require that the IRS acceptance letter be attached to the initial state return. Check out your state requirements.
- I wouldn't file until you receive the IRS acceptance letter, or have proof of mailing as noted above in bullet number 1.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
