S-Corp accepted in first year and rejected in second year

[jmass]

I have 2 S-corps that had been accepted in their first year filing as S and rejected in following years as S ( so I paper filed them ) 

[dkh]

That seems odd.  What was the reason for the rejection?

[TaxGuyBill]

Did they make the late election, and the 8832 was attached to the first year?

If so, that election allows it to be e-filed even though the IRS computers don't recognize it as a S-corporation.

In the following year, the rejection likely means the IRS computers don't recognize it as a S-corporation.  Have they received the acceptance letter that it is a S-corporation?