S Corp Election

[jlew1229]

A client's lawyer filed form 2553 for the S-Corp election and either filed it late or put an incorrect date. 

The IRS approved the S Corp as of 1/1/23.   But the client wanted 3/8/2022.  They have been taking payroll in 2022 and thought they were an S-Corp as of 3/8/2022.  Does anyone know how to get the IRS to back date the S-Corp election date?     

Can I put the Rev Procedure 2013-30 on the 2022 S-Corp Return?   

Thanks 

[sjrcpa]

"and either filed it late or put an incorrect date"

or C - IRS processed it incorrectly.

First get a copy of the signed 2553 and see which applies.

[jlew1229]

looks like an election was filed to become an S-Corp, but it was filed late, so the IRS made it effective 1/1/23.  The letter from the IRS stated relief may be available, mail the following documentation . 

From 2553 with "Filed Pursuant to Revenue Procedure 2013-30 across the top, statement stating why your weren't able to file on time, and statement from shareholders stating they have reported their income consistent with the S Corp election...   The lawyers office did this on 12/5/22.  IRS just sent them a response : 

"Our records show you have a valid S election on file with an effective date of 1/1/23.  You don't need to file a new form 2553 when you issue additional stock or add new shareholders.  Your original election remains in effect until it is revoked or terminated.  if you have some other reason for filing a new form 2553, please contact us.  "

They did contact them to change the effective date., not add additional shareholders    It's like the IRS didn't read the 2553 that was sent in December.    Is there a way to get the IRS to change the effective date to 3/8/22?    Can I just put the same Revenue Procedure on the 2022 Tax return?