Thanks for trying.   I have an initial return for SCorp with late filing of Form 2553 😣.   I had to mail the 7004 because IRS did not recognize it as an SCorp when I tried to efile the 7004.    The discussion was a similar situation but preparer was efiling return with late filing Form 2553.   Others had advice to ensure IRS would accept the 2553.   Kicking myself for not being sure I had it saved for later.