What this notice is about
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.
Frequently asked questions
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 1120-S, 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.
Need help?
- You can authorize someone to represent you before the IRS or inspect and/or receive confidential tax information.
- You may be eligible for free help from the Taxpayer Advocate Service (TAS).
- See if you qualify for help from a Low Income Taxpayer Clinic.
- You can request a copy of your notice or letter in Braille or large print.
- If you can’t find what you need online, call the telephone number on your notice or letter.