According to the IRS, there are some circumstances in which filing for late election relief may be considered, such as:
A previously submitted form was denied because it was not filed in a timely fashion.
The federal tax filing deadline for the current year has not passed, or you are currently current with all federal tax filings.
You’re able to show reasonable cause and provide a detailed explanation why the classification election was delayed.
Three years and 75 days have not passed since the requested effective date of the eligible entity’s classification election.