Understanding Your CP278 Notice
We denied your request to change your entity classification from Form 8832, Entity Classification Election, because you didn’t submit 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 are seeking subchapter S status, see Revenue Procedure 2013-30.
You may want to
- Seek professional assistance.
- Timely file a new Form 8832 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.
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.