when does s election have to be made
S corporation The S corporation election must typically be made by the fifteenth day of the third month of the tax year for which the election is intended to be effective, or at any time during the year immediately preceding the tax year.[15] Congress has directed the IRS to show leniency with regard to late S elections. Accordingly, often, the IRS will accept a late S election.
United States presidential election However, federal law does specify that all electors must be selected on the same day, which is "the first Tuesday after the first Monday in November," i.e., a Tuesday no earlier than November 2 and no later than November 8.[17] Today, the states and the District of Columbia each conduct their own popular elections on Election Day to help determine their respective slate of electors. Thus, the presidential election is really an amalgamation of separate and simultaneous state elections instead of a single national election run by the federal government.