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.
Other Items You May Find Useful
Form SS-4, Application for Employer Identification Number
Comment on Form 8869
Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.
CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please see our Tax Law Questions page.