A new corporation is formed on January 2,2019.In order to have the S election effective as of the first day of the first tax year,the Form 2553 must be filed no later than

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To have the S election effective from the first day of the corporation's first tax year, Form 2553 must be filed no later than two months and 15 days after the beginning of the tax year, which is March 15, 2019, for a corporation formed on January 2, 2019.

A New Corporation Is Formed on January 2,2019