My client formed an LLC in 2014. She wanted to file the LLC's taxes as an S Corp but she came to my office in 2017 and that's when we submitted Form 2553 with the IRS. IRS sent an acknowledgement letter stating that the LLC would be treated as an S Corp starting January 1st, 2017.

Will I be able to file 2014 taxes for my client as an S Corp and attach Form 2553 to the tax return requesting IRS to treat the LLC as an S Corp citing 'Relief for late S Corporation elections (2013-30).'