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).