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 – Business PDF. 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 Schedule PDF, and other necessary schedules, filed with Form 1120S, U.S. Income Tax Return for an S Corporation PDF. Reference Tools Publication 1, Your Rights as a Taxpayer PDF Full list of tax forms and instructions 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.