Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Itemized Deductions
Application for Automatic Extension of Time
Request for Taxpayer Identification Number (TIN) and Certification


Single and Joint Filers With No Dependents
Employer's Quarterly Federal Tax Return
Employee's Withholding Allowance Certificate
Request for Transcript of Tax Return

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Understanding Your CP279A Notice

CP279A is the notice of acceptance for a Qualified Subchapter S Subsidiary.

What you need to do

  • Retain this notice in your permanent records.
  • Notify IRS of necessary changes via Form 8822-B, Change of Address or Responsible Party – Business.

You may want to

Supply your parent corporation with a copy of this notice.

Answers to Common Questions

Q. How do I report my activity?

A. Subsidiary information should be reported on Form 851, Affiliations Schedule, and other necessary schedules, filed with Form 1120S.


Printable samples of this notice (PDF)

How to get help