What this notice is about CP278 tells you 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. Frequently asked 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. Reference Tools Publication 1, Your Rights as a Taxpayer Full list of tax forms and instructions 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, call the IRS number at the top of your notice or letter. If you didn’t receive a letter or notice, use telephone assistance. If you can't resolve the penalty on your own, contact Taxpayer Advocate Service, an independent organization within IRS.