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@scarlott.cagle wrote:

EIN matches the owner's name on Line 1, so looks like that's okay.

I don't believe she has elected S Corp status yet but has done 2021 one-time/single payroll as if she has following her CPA's guidance. New CPA told me (in 10/2021) he would elect S Corp status when he files her taxes for 2021, but unless an exception applies, I didn't think she could do that. I thought she would need to file as LLC/Sch C for 2021 income and then, beginning in 2022, she could elect S Corp status, pay herself reasonable salary, run payroll, etc. to reduce S/E taxes. 

 

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In your prior post you said "and TIN is the LLC EIN".  It should NOT be the EIN of the LLC; it should be the EIN of the individual person.

You are correct, that a late S-election is only valid if the taxpayer had intended to be taxed as a S-corporation at the beginning of the year, and that would include being on payroll.