A parent S corporation uses Form 8869 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. Current revision Form 8869 PDF Instructions for Form 8869 (Print Version PDF) Recent developments None at this time. Other items you may find useful All Form 8869 revisions About Form SS-4, Application for Employer Identification Number Other current products
