Understanding Your CP288 Notice

We accepted your election or treatment as a Qualified Subchapter S Trust (QSST).


What you need to do


You may want to


Answers to common questions

How do I terminate the QSST election?

This election can only be terminated by permission of the Commissioner of Internal Revenue. See IR Bulletin 2012-1 (PDF) for instructions.

Printable samples of this notice (PDF)

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, you can call the IRS at the 800, 866, or 888 number listed on the notice.