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XYZ Was Formed as a Calendar-Year S Corporation with Xavier

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XYZ was formed as a calendar-year S corporation with Xavier, Yolinda, and Zach as equal shareholders.On September 15, 2019, XYZ's S election was terminated after Zach sold his XYZ shares (one-third of all shares)to his solely owned C corporation, Zach, Inc.Absent permission from the IRS, what is the earliest date XYZ may again elect to be taxed as an S corporation?


Definitions:

Robotics Project

An engineering or research initiative focused on designing, building, or studying robots and their applications.

Development Stage

A phase in the growth or progress of entities (such as companies, projects, or individuals) characterized by specific milestones or accomplishments.

Team

A group of individuals working together towards a common goal, with complementary skills and roles, fostering collaboration, and accountability.

Forming Stage

The initial phase of team development, where the team meets and learns about the project and their roles, starting to form as a unit.

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