Understanding Your CP279 Notice

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.

Answers to common 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 1120S, U.S. Income Tax Return for an S Corporation.

Printable samples of this notice (PDF)

Tax publications you may find useful

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.