Understanding Your CP279A Notice


What this notice is about

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 – BusinessPDF

You may want to

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

Frequently asked questions

How do I report my activity?

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

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