What this notice is about
We accepted your 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 parent corporation a copy of this notice.
Frequently asked questions
How do I report my activity?
Subsidiary information should be reported on Form 851, Affiliations Schedule PDF, and other necessary schedules, filed with Form 1120S, U.S. Income Tax Return for an S Corporation 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.
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If you can’t find what you need online, call the IRS number at the top of your notice or letter.