---

@knowyourrole wrote:

This is an initial return.  I'm asking if the Form 2553 would be e-filed with the return, since I saw other answers here saying you have to fax/mail the 2553 separately since it's not able to be e-filed

---

My comment is pretty much the same as before.  The election was probably due a long time ago (unless the entity was formed in December).  Do they qualify for the late election?

The 2553 is not a stand-alone e-file.  But it can be attached to the tax return.  Whether or not the IRS actually processes that election might vary.  But your client would need to qualify for the late election because the election was due 2.5 months after the entity was formed.