A few comments on your situation:
- First and foremost, I recommend you consult with a tax professional where you can have a one on one and discuss your facts. A forum such as this is not conducive for these fact intensive situations.
- Your discussion may conclude that you don't attempt to make a late S election.
- Since you didn't pay yourself any wages, it may be in your best interest to remain a single PLLC for 2021. Not paying yourself any wages as an S corp owner is a hot area for the IRS.
- You also mention that you didn't get an EIN. This is a must in order to make an S election.
- You indicate that you didn't "take any dividends". Not sure what you are thinking here, but those "draws" will be treated as distributions by the IRS, and as such, would be treated the same way on your S corp return; assuming you go that route.
- Finally, you should not be filing any S corporation tax return until you receive an approval letter from the IRS.
- As you can see, there are many issues and decisions to make. These should be made with some good professional advice.
*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.
