We revoked your subchapter S election.
What you need to do
- File Form 1120, U.S. Corporation Income Tax Return (PDF), by the required due date.
You may want to
- Keep this notice for your permanent records.
Answers to common questions
Can I re-elect subchapter S status?
You must wait five years before you're eligible to make a new election.
Tips for next year
- File Form 1120 by the required due date.
- Consider e-filing. IRS providers and large businesses authorized to participate in IRS e-file can file Form 1120, Form 1120S, U.S. Income Tax Return for an S Corporation, and Form 1120-F, U.S. Income Tax Return of a Foreign Corporation, through Modernized e-File (MeF).
- Visit Form 1120/1120S/1120-F e-file for more information about MeF.
Printable samples of this notice (PDF)
Tax publications you may find useful
Need Help?
- You can authorize someone to contact the IRS on your behalf.
- See if you qualify for help from a Low Income Taxpayer Clinic.
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If you can’t find what you need online, you can call the IRS at the 800, 866, or 888 number listed on the notice.