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@Strongsilence-CPA wrote:

Tried to file an extension.

New corporation in 2021. EIN confirm received stating that the return is due April 15. 

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The election is late.  Does it qualify for the late election?  If they applied for an EIN and choose C-corporation, that could indicate that they did not "intend" to be taxed as a S-corporation, which is one of the requirements.