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Understanding Your CP281 Notice

CP281 generates when we revoke a Qualified Subchapter S Subsidiary Election.

What you need to do

  • Timely file Form 1120 for the appropriate tax period.

You may want to...

  • Keep this notice in your permanent records.

Answers to Common Questions

Why did you revoke my Form 8869, Qualified Subchapter S Subsidiary Election? 
You no longer meet the necessary requirements for this election.

Tips for next year

IRS e-file providers and large taxpayers authorized to participate in IRS e-file can file Forms 1120, U.S. Corporation Income Tax Return, 1120S, U.S. Income Tax Return for an S Corporation, and 1120-F, U.S. Income Tax Return of a Foreign Corporation, through Modernized e-File.

This site provides information on the MeF program as it relates to corporate returns. IRS e-file Providers and Large Taxpayers authorized by IRS should follow the official guidance listed under "How to Participate" below.

Page Last Reviewed or Updated: 15-Jan-2016

Printable samples of this notice (PDF)



How to get help

  • Call the 1-800, 1-866 or 1-888 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.