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Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return


Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

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Amend/Fix Return
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Apply for an ITIN
Rules Governing Practice before IRS

Understanding Your CP278 Notice

We denied your request to change your entity classification from Form 8832, Entity Classification Election, because you didn’t send the form timely. We’re returning your Form 8832 in a separate letter.

What you need to do

  • Continue filing returns as though you made no election.
  • If you're seeking subchapter S status, see Revenue Procedure 2013-30.

You may want to

  • Seek professional assistance with your entity classification election.
  • File a new Form 8832 on time to make an entity classification election.
  • Seek relief under Revenue Procedure 2009-41.
  • Consult Revenue Procedure 2010-32 if you’re a foreign entity and are simultaneously making an S election and an entity classification election.
  • Keep this notice for your permanent records.

Answers to common questions

Can I refile a new Form 8832 immediately?

Yes, there’s no time limit on the number of new elections you can file after a denial.

Printable samples of this notice (PDF)

How to get help