sewcpa
Level 5

or a third option is that he operated during 2020 as a self employed (Sch C) and only had an empty shell of a company (LLC). [yes I know the default is a Sch C ] 

But it sounds like he might not have been using the LLC-depends on contracts and which bank accts etc

And then get the late election into S corp so that future years can both file and operate as Scorp.