What this notice is about
This notice tells you we approved your Electing Small Business Trust (ESBT) election.
What you need to do
- Timely file Form 1041, U.S. Income Tax Return for Estates and Trusts PDF
- Include Schedule K-1 (Form 1065), Partner’s Share of Income, Deductions, Credits, etc. PDF reflecting your ownership in the S corporation.
- File a paper return with all required schedules.
- Keep this notice in your permanent records.
You may want to visit the following webpages:
- S Corporations
- About Form 1120-S, U.S. Income Tax Return for an S Corporation
- 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
- Publication 542, Corporations
Frequently asked questions
How do I end the ESBT election?
Only the Commissioner of Internal Revenue can stop this election. See IR Bulletin 2012-1 for instructions
도움이 필요하십니까?
- 귀하를 대신해 IRS와 연락하도록 타인에게 권한을 부여할 수 있습니다(영어).
- 저소득 납세자 클리닉(영어)으로부터 도움을 받을 수 있는지 알아보십시오.
- 온라인에서 필요한 정보를 찾을 수 없는 경우 통지서 및 서신 상단에 기재된 IRS 번호로 전화하십시오. 서신이나 통지서를 받지 않았다면 전화 지원을 이용하십시오.
- 본인 스스로 가산세 문제를 해결할 수 없는 경우 IRS내 독립기관인 납세자 보호 서비스에 문의하십시오.