Understanding Your CP281 Notice


We revoked your qualified subchapter S subsidiary election.

What you need to do

  • Timely file Form 1120, U.S. Corporate Income Tax Returns, for the appropriate tax period.

You may want to

  • Keep this notice for your permanent records.

Frequently asked questions

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

Tips for next year

  • Consider e-filing. IRS providers and large businesses authorized to participate in IRS e-file can file Forms 1120, Form 1120S, U.S. Income Tax Return for an S Corporation, and Form 1120-F, U.S. Income Tax Return of a Foreign Corporation, through Modernized e-File (MeF).
  • Visit Form 1120/1120S/1120-F e-file for more information about MeF.

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