when must s corp election be made

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https://www.irs.gov/instructions/i2553

Instructions for Form 2553 (12/2020) | Internal Revenue …
https://www.irs.gov/instructions/i2553
To be an S corporation beginning with its first tax year, the corporation must file Form 2553 during the period that begins January 7 and ends March 21. Because the corporation had no prior tax year, an election made before January 7 won’t be valid. Example 2.

https://www.upcounsel.com/s-corporation-election

S Corporation Election: Everything You Need to Know
https://www.upcounsel.com/s-corporation-election
A corporation or LLC needs to file an S Corporation election within the first two months and 15 days of the time of starting. If you make this deadline, you will be able to hold S Corp status for your first tax year.

https://www.corpnet.com/blog/s-corp-election-deadline/

The S Corp Election Deadline is Right Around the Corner

The S Corp Election Deadline is Right Around the Corner

For the S Corp election to be valid for 2021, existing LLCs and C Corporations (with a tax year that began on January 1) will need to file IRS form 2553 no later than March 15, 2021.

https://www.harborcompliance.com/information/s-corp-election-deadline

S-Corp Election Deadline | Harbor Compliance
https://www.harborcompliance.com/information/s-corp-election-deadline
Your S-Corp election must be filed by November 5th to take effect in your first tax year. For an Existing Business To make an election in subsequent years, you may file the election at any point from the first day of your preceding tax year up to two months and 15 days after the start of the applicable tax year.

https://www.thetaxadviser.com/issues/2018/dec/filing-timely-S-election.html

Filing a timely S election – The Tax Adviser
https://www.thetaxadviser.com/issues/2018/dec/filing-timely-S-election.html
For a newly formed corporation, the election must be filed on or before the 15th day of the third month of the first tax year. An S corporation’s initial tax year does not begin until the earliest to occur of the following three events: the corporation has shareholders, acquires assets, or begins doing business.

https://www.amc.com/shows/talking-dead/episodes/season-5-episode-09-talking-dead-on-what-happened-and-whats-going-on–2050

FAQ: Must the S corp election be made each year?
www.grzeiglercpa.com/content/apps/newsletter_popup.php?id=224&custom=0
An initial S corp election must be made on or before the 15 th day of the third month (i.e. March 15) of the taxable year in order for the election to be effective for that year. If the election is not made until after the 15th day of the third month of the tax year, the election is effective for the following year.

https://www.law.cornell.edu/cfr/text/26/1.1362-6

26 CFR § 1.1362-6 – Elections and consents. | CFR | US Law …
https://www.law.cornell.edu/cfr/text/26/1.1362-6
To be an S corporation beginning with its first taxable year, the corporation must make the election set forth in this section during the period that begins November 8, 1993, and ends before January 23, 1994. Example 3. Election effective for the following taxable year; ineligible shareholder.

https://www.forbes.com/sites/allbusiness/2020/02/22/s-corporation-election-deadline/

Upcoming S Corporation Election Deadline: 5 Things You …
https://www.forbes.com/sites/allbusiness/2020/02/22/s-corporation-election-deadline/
22 févr. 2020Existing LLCs and C Corporations with a tax year that began on January 1 have until March 15, 2020, to file IRS Form 2553 (Election by a Small Business Corporation) to request S Corporation status…

https://www.upcounsel.com/late-s-corp-election

Late S Corp Election: Everything You Need to Know
https://www.upcounsel.com/late-s-corp-election
If you would like to file for election in a timely manner, allowing your corporation to file taxes as an S-Corp for its current tax year, you must: File Form 2553 within two months and 15 days of the beginning of your fiscal year. File within 2 months and 15 days of incorporation, if it is newly formed.

https://www.thetaxadviser.com/issues/2020/apr/electing-s-status-llc.html

Electing S status by an LLC – The Tax Adviser
https://www.thetaxadviser.com/issues/2020/apr/electing-s-status-llc.html
An LLC that is eligible to elect S status and timely files an S election (Form 2553, Election by a Small Business Corporation) is considered to have made the election to be taxed as a corporation (Regs. Sec. 301. 7701 – 3 (c) (1) (v) (C)). These entities are not required to file Form 8832, Entity Classification Election.