TaxMonkey
Level 8
12-07-2019
04:04 AM
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You file as statement to revoke S-corp status (which makes you a C corp) then file Form 8832 to change from C to disregarded entity.
I don't think there is any late relief for these elections, which kind of sucks because the due date for Jan 1 2019 was March 15, 2019
https://www.irs.gov/forms-pubs/revoking-a-subchapter-s-election
https://info.legalzoom.com/terminate-scorp-election-revert-llc-23367.html