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 elections, 2018 The 2018 United States elections will mostly be held on Tuesday, November 6, 2018. These midterm elections will take place in the middle of Republican President Donald Trump's term. All 435 seats in the United States House of Representatives and 33 of the 100 seats in the United States Senate will be contested. 39 state and territorial governorships and numerous other state and local elections will also be contested.