Form 2553 filed in December 2020 with effective date of January 2020 [should have read January 2021].  Taxpayer filed a schedule C as sole prop for TY 2020.  Now wants to file Form 1120S for TY 2021 [assuming effective date is Jan 2021].  Is taxpayer forced to file schedule C again for TY 2021? Is the S Corp election rejected because the effective date too early from the filing date of Form 2553?  Taxpayer hasn't received any notices regarding Form 2553.