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Form 8869, Qualified Subchapter S Subsidiary Election

A parent S corporation uses this form to elect to treat one or more of its eligible subsidiaries as a qualified subchapter S subsidiary (QSub).

The QSub election results in a deemed liquidation of the subsidiary into the parent. Following the deemed liquidation, the QSub is not treated as a separate corporation and all of the subsidiary’s assets, liabilities, and items of income, deduction, and credit are treated as those of the parent.


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Other Items You May Find Useful:

All Form 8869 Revisions

Form SS-4, Application for Employer Identification Number

Form 966, Corporate Dissolution or Liquidation

Form 1120, U.S. Corporation Income Tax Return

Form 1120S, U.S. Income Tax Return for an S Corporation

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Page Last Reviewed or Updated: 31-Jan-2014