I opened a new LLC in Puerto Rico for 2018. Puerto Rico is a commonwealth of the US. I wanted to be taxed as an S-corp. For US corporations, you normally file a 2553. But apparently there is another form for Puerto Rico, which is filed with the Puerto Rican government.

Anyways, I filed a 2553 and later found out that is not what I was supposed to do. Will the IRS simply disregard it or do I need to correct this somehow? Thanks for your incite.

basically it is up to you , I guess; as you said the IRS?d disregard it;however ifyou want, you may correct the mistake by filing the proper form to convert the LLC into the S corp in PR.