10/09/2026
๐ We get calls in November asking to make an S-corp election effective for the year that's almost over. We understand the instinct. We also have to be the ones who explain that the IRS put a clock on this decision a long time ago, and that clock doesn't pause for a change of heart.
๐ฆ๐๐ฎ๐ ๐ฃ๐ฟ๐ผ๐ฎ๐ฐ๐๐ถ๐๐ฒ