What this notice is about We accepted your election or treatment as a Qualified Subchapter S Trust (QSST). What you need to do File Form 1041, U.S. Income Tax Return for Estates and Trusts PDF, timely. Include Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. PDF, reflecting your ownership in the S corporation. Keep this notice for your records. You may want to Visit the following sites for more information: S Corporations Form 1120S, U.S. Income Tax Return for an S Corporation Publication 542, Corporations PDF S Corporation Compensation and Medical Insurance Issues S Corporation Employees, Shareholders and Corporate Officers S Corporation Stock and Debt Basis Special Rules for Health Insurance Costs of 2-Percent Shareholder-Employees (IRB 2008-2 Notice 2008-1) Frequently asked 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. Reference Tools Publication 1, Your Rights as a Taxpayer Publication 17, Your Federal Income Tax Full list of tax forms and instructions 도움이 필요하다면 귀하를 대신하여 IRS와 연락하도록 누군가에게 권한을 부여할 수 있습니다.(영어). 저소득 납세자 클리닉(LITC)(영어)으로부터 도움을 받을 수 있는지 알아보세요. 온라인에서 필요한 것을 찾을 수 없다면, 통지서서 및 서신의 상단에 IRS 번호로 전화하세요.