CPA or EA — Late/Defective S-Election Remediation + 2025 1120-S & 1040 Prep (5 returns)

Overview I'm a CPA outsourcing preparation on two engagements: my own returns and one client's. Five returns total, all 2025, all on or past extension. Everything is Florida-based, so this is federal only — no state income tax returns. Documentation is already assembled — transcripts, fax proof, EIN letter, rejection detail, expense and mileage records, QBO files — so you can price this realistically rather than guessing. Engagement A — My returns (1 S-corp + 1 individual) S election never processed. Faxed timely but defective on the entity name line; no approval notice, extension rejected on that basis. Need an IRS account diagnosis, then a perfected election or late-election relief with reasonable-cause statement and penalty abatement request. Delinquent 1120-S, first S-corp year, penalties accruing monthly. Likely paper-filed with the election package. Opening balance sheet carried from a prior disregarded-entity position, shareholder basis schedule and Form 7203, distributions/AAA, officer-compensation reasonableness memo. Books cleanup. Personally titled vehicle capitalized and bonus depreciated; owner-personal payments run through the P&L. Reversal entries, reclass to distributions, accountable-plan and mileage-substantiation analysis (contemporaneous odometer log exists), restated financials. Correction roughly triples ordinary income. 1040 (extended). Two W-2s, K-1s from two S corps, marketplace insurance reconciliation, IRA deduction eligibility, QBI, stock basis by acquisition lot, underpayment/late-payment exposure to quantify and pay down. Flag only, don't complete: seller-financed debt forgiveness (purchase-price adjustment vs. COD), an asset disposition landing next tax year, small open IRS balance, entity address-change filings. Engagement B — Client returns (2 S-corps + 1 individual) Entity classification cleanup (the bottleneck). State-law LLC treated as an S corp on all filings and W-9s for years, but IRS BMF reflects a different classification — e-filed returns and extensions are rejecting. PPS diagnostic call, late-election relief under Rev. Proc. 2013-30 (including the deemed-8832 path), paper package with reasonable-cause statement, §6699 abatement requests (FTA + reasonable cause). Two delinquent 1120-S for that entity from QuickBooks exports: trial-balance tie-out, M-1/M-2, AAA, distributions, shareholder basis and Form 7203, plus a reasonable-compensation analysis for an entity that has never run payroll. Second S corp: current-year 1120-S, accrual-to-cash method change (Form 3115, automatic procedures, §481(a) computation), and books cleanup — personal expenses in the business, unapplied customer payments contaminating base-year A/R, unbooked depreciation, and a large undocumented "shareholder loan" equity balance to characterize and paper. 1040: filing status correction across several prior years (SSTS No. 6 advisory required), rental Schedule E built from source documents including a likely recovery-period error correctable by Form 3115, QBI recomputation, ACA advance-premium-credit repayment, estimated-tax underpayment analysis, and an IRA excess-contribution/Form 5329 question. Planning writeups — authority, substantiation, and position label for each, not yes-or-no answers: late-year vehicle bonus depreciation, accountable plan setup, §280A(g) rentals, and a set of miscellaneous deductions. Deadlines One entity return mid-September, the 1040 mid-October. Penalties are accruing monthly on the classification issue right now. Software ProConnect and QBO. You'll be added as a user on my accounts — no license of your own needed. Requirements Active licensed CPA or EA with current PTIN Prior late or defective S-election remediation experience (this is the core of the work) Comfortable working PPS calls and reading account transcripts Fluent in 1120-S, Form 7203, Form 3115, reasonable-compensation analysis