asked

A client set up an LLC in 2018 and elected to be an S Corp, but never filed any tax returns and incurred minimal expenses. In 2020, they had some gross receipts but still no tax filings. They mistakenly thought they couldn't own an S Corp as a green card holder. Is it possible to revoke the S Corp election retroactively and file as a C Corp for previous years, or should they file final tax returns for the S Corp and close it down?

October 13th, 2024

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