Form 8869, Qualified Subchapter S Subsidiary Election
A parent S corporation uses this form to elect to treat one or more of its eligible subsidiaries as a qualified subchapter S subsidiary (QSub).
The QSub election results in a deemed liquidation of the subsidiary into the parent. Following the deemed liquidation, the QSub is not treated as a separate corporation and all of the subsidiary’s assets, liabilities, and items of income, deduction, and credit are treated as those of the parent.
Other Items You May Find Useful
Form SS-4, Application for Employer Identification Number
Form 966, Corporate Dissolution or Liquidation
Form 1120, U.S. Corporation Income Tax Return
Form 1120S, U.S. Income Tax Return for an S Corporation
Comment on Form 8869
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