Late S-Corp election for LLC effective 1/1/19, unpaid payroll taxes

I'd like to file for a late S-corporation election that would be effective Jan 1 of last year. It's for an e-commerce business (just my business partner and I) that operates between October and February. I haven't filed or paid any payroll taxes or estimated taxes throughout 2019 and until now. Is it questionable to file $0 in wages between April-September, with most of the wages in the last 3 months of 2019? Will I have to file 1040-W (estimated taxes) late for 2019?