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@sharpcougar wrote:

1. Doctor formed a PA with the State in 2019.

 

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I'm not familiar with a "PA".  Does that qualify as a "domestic entity eligible to elect to be treated as a corporation"? 

If not, it needs to be filed as a Sole Proprietorship. 

If it does qualify (I'm guessing it does), it seems like it might qualify for a late-election for the S-corporation.  They were treating it as a corporation and didn't realize the election form was not sent in.  You may want to go that route.

As for the EIN, I have "heard" that you can just call the EIN office at the IRS (I think the telephone number may be on the EIN acceptance letter) and they can change it to the corporation.  But you still probably won't be able to e-file 2019 (and 2020 is questionable) and will need to file by mail.