Understanding Your CP266 Notice

This notice generates when Chief Counsel receives a referral of your Form 2553, Election by a Small Business Corporation.


What you need to do


You may want to

  • Keep this notice in your permanent records.

Answers to common questions

Will you notify me about the election’s approval?
Yes, you will receive written notification when we approve or deny your election.

Can I file Form 1120S?
No, you must not file Form 1120S, U.S. Income Tax Return for an S. Corporation (PDF) until we approve your Subchapter S election.


Tips for next year

Printable samples of this notice (PDF)

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.
  • 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.