What this notice is about We accepted your qualified subchapter S subsidiary election. What you need to do If your address has changed, notify us with Form 8822-B, Change of Address or Responsible Party – BusinessPDF. You may want to Keep this notice for your permanent records. Give your parent corporation a copy of this notice. Frequently asked questions How do I report my activity? Subsidiary information should be reported on Form 851, Affiliations SchedulePDF, and other necessary schedules, filed with Form 1120S, U.S. Income Tax Return for an S CorporationPDF. Reference Tools Publication 1, Your Rights as a TaxpayerPDF Full list of tax forms and instructions ¿Necesita ayuda? Puede usted autorizar a un representante para comunicarse con el IRS en su nombre. Vea si usted califica para recibir ayuda de las Clínicas para Contribuyentes de Bajos Ingresos. Si no puede encontrar lo que necesita en línea, llame al número del IRS en la parte superior de su aviso o carta.