We accepted your 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 parent corporation a copy of this notice.
Answers to common questions
How do I report my activity?
Subsidiary information should be reported on Form 851, Affiliations Schedule (PDF), and other necessary schedules, filed with Form 1120S, U.S. Income Tax Return for an S Corporation (PDF).
- 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.