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.
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.