Understanding Your CP281 Notice


What this notice is about

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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