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Cherry574
Level 2
Jan 27, 2022 12:17 AM UTC
Question

8832 effective date

The client filed form 8832 late to convert llc to c-corp. Then he received a letter from the IRS that the effective date changed to May 2021 instead of 1/1/2021.

While the client use calendar tax year, should he file as a llc or c-corp for year 2021?

Thanks advance.

This topic has been closed for replies.

1 reply

mhsmith53
Level 4
Jan 27, 2022 2:27 PM UTC

If the effective date is truly in May seems like they would need to file both (LLC & Corp)
Question is can the effective date be modified.

Appears there are Relief provisions when Form 8832 or Form 2553 is not timely filed.
Link below is a decent article

https://www.thetaxadviser.com/issues/2020/apr/electing-s-status-llc.html

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