topic File as S-corp or Sole Proprietor in Business & farm

File as S-corp or Sole Proprietor

Davidlabrana — Mon, 23 Feb 2026 12:12:55 GMT

The IRS sent me a letter that states that “I will be treated as an S-Corp starting January 1st, 2023. My tax year will end in December and I will be treated as an S-Corp January 1st, 2023.”

Can I file the 2022 tax year as an S-Corp?

Re: File as S-corp or Sole Proprietor

Anonymous_ — Sat, 18 Feb 2023 18:37:54 GMT

@Davidlabrana wrote:
Can I file the 2022 tax year as an S-Corp?

No. The status is effective for the 2023 tax year, not the prior tax year.

Re: File as S-corp or Sole Proprietor

Mike9241 — Sat, 18 Feb 2023 18:39:05 GMT

we don't know what you did but perhaps you filed too late to make the election effective for 2022. late election may be allowed by the iRS but you should consult a tx pro. one issue - no salary taken for 2022