In order for my client to be set up as an S Corp, he must first file with the IRS a form 2553, correct?   If he did so now, would he be able to claim the expenses for 2022 as an S Corp if approved, or will he have to wait until after 2023?   Yes, I know the 1120 S is due by 03/15/2023 for 2022.

Thank you for any clarification.

LJ