My client wants to convert his partnership (Formed in 2022) No income for  23 and 22 and only 10k in basis to an S corp I trying to get some advice as to how we can do that > My understanding is that we have to do a 351 election of which I am not familiar with...Can I file a form  8832 to make this election and DO i have to get a new EIN number  for the corporation ... any thoughts  will be appreciated