Understanding Your CP279 Notice

What this notice is about

We accepted your subsidiary's Form 8869, 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 subsidiary corporation a copy of this notice.

Frequently asked questions

How do I report the activity of my subsidiary?

Subsidiary information should be reported on Form 851, Affiliations Schedule, and other necessary schedules filed with Form 1120-S, U.S. Income Tax Return for an S Corporation.