Understanding Your CP279 Notice

What this notice is about

We accepted your subsidiary's Form 8869, Qualified Subchapter S Subsidiary Election.


What you need to do

If your address has changed, notify us with Form 8822-B, Change of Address or Responsible Party – Business (PDF)


You may want to

  • Keep this notice for your permanent records.
  • Give your subsidiary corporation a copy of this notice.

Frequently asked questions

How do I report the activity of my subsidiary?

Subsidiary information should be reported on Form 851, Affiliations Schedule, and other necessary schedules filed with Form 1120-S, U.S. Income Tax Return for an S Corporation.

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