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.
Elections in the United States As a matter of convenience and cost saving, elections for many of these state and local offices are held at the same time as either the federal presidential or midterm elections. There are a handful of states, however, that instead hold their elections during odd-numbered "off years."