One of my client mailed out Form 8832 to select C corporation tax treatment for his LLC in June 2021, but so far there's no status update. So for the upcoming tax reason, should he file his company tax using Form 1120 or Schedule C on Form 1040? Also since form 8832 is not accepted yet at this time, the corresponding change of tax treatment for the state (PA) is not applied yet. Can anyone advise how to handle this situation? Thanks.