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@ptax255 wrote:

I'm also trying to determine if client should make a retroactive 2024 election, or start in 2025.

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Why would the client want to do it AT ALL?    Based on your numbers, after the increased tax preparation/payroll fees and paying Unemployment, they likely will be paying MORE money.  Plus they will reduce their future potential Social Security benefits.

Even if it was a good idea (which at first glance it seems like a very bad idea):

• Is this already an LLC?  Did you already factor in the CA franchise tax for the LLC?
• What makes you think it qualifies for the late election?  You can't arbitrarily decide to make the election after the due date.