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 ¿Necesita ayuda? Puede autorizar a alguien para comunicarse con el IRS en su nombre. Vea si califica para recibir ayuda de una Clínicas para Contribuyentes de Bajos Ingresos. Si no puede encontrar lo que necesita en línea, llame al número del IRS que se indica en la parte superior de su carta o aviso. Si no recibió una carta o aviso, utilice la asistencia telefónica. Si no puede resolver la multa por su cuenta, comuníquese con el Servicio del Defensor del Contribuyente, una organización independiente dentro del IRS.
