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.

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.