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I formed my corporation on May 1 of this year. I just got around to issuing shares to myself on June 1, 2013 (I'm the only shareholder).
I just filed my form 2553 (S-corporation election) yesterday, and one of the questions was "Election is to be effective for tax year beginning (month/year)." Since I became a shareholder on 6/1, I used that date as the effective date. Did I mess up? Should I have said January 1 instead?