Late 2553, S-Corp return and 1040 return

[HOPE2]

Hi to all folks.

Nevada's client formed DOMESTIC LIMITED-LIABILITY COMPANY ON 06/2021 forgot to file 2553 on due date and filed the first S-Corp return in April 2022 with 2553 but tax preparer forgot to mention on the top of it; REV.PROC.2013-30.

IRS sent him a notice that we did not accept S-Corp return for 2022 and ....

I filed for him new late 2553 and mentioned on the top ......and he faxed and mailed to Ogden and received(tracking number) couple days ago.

My question: As we know may couple month take IRS to accept this new late 2553 and I prepared his S-Corp and his 1040 return ready to E-File.

Can I E-file both of them now before due date of 1040 at least?

I value the insight and guidance you provide.

[dkh]

I do believe that until IRS accepts the S Election, your 2022 S Corp return will not be accepted if e-filed.

[HOPE2]

Thanks, how about 1040 and K1 came to 1040? Regardless IRS acceptance for S-Corp can I e-file 1040? 

[dkh]

If IRS does not approve S election  then you do not have an 2022 SCorp and thereby do not have a K1 from SCorp for the 1040.    

[HOPE2]

Thanks for your help. I think the bast work is to make an extension (1040) for him till IRS accepts 2553. Am I right?