I want to incorporate, and I am going to elect S corp with the IRS. My question is: Is it too late to incorporate AND elect S corp and have S corp tax status for 2004? I believe I have to elect before March 15. Basically, can I file the S corp election form with the IRS before all articles of incorporation are finished? I've been trying to email the IRS but my computer's acting funny and not letting me. Any input is much appreciated.