Understanding Your CP279A Notice
CP279A is the notice of acceptance for a Qualified Subchapter S Subsidiary.
What you need to do
- Retain this notice in your permanent records.
- Notify IRS of necessary changes via Form 8822-B, Change of Address or Responsible Party – Business.
You may want to
Supply your parent corporation with a copy of this notice.
Answers to Common Questions
Q. How do I report my activity?
A. Subsidiary information should be reported on Form 851, Affiliations Schedule, and other necessary schedules, filed with Form 1120S.