What this notice is about We accepted your election or treatment as a Qualified Subchapter S Trust (QSST). What you need to do File Form 1041, U.S. Income Tax Return for Estates and Trusts PDF, timely. Keep this notice for your records. You may want to Visit the following sites for more information: S Corporations Form 1120-S, U.S. Income Tax Return for an S Corporation Publication 542, Corporations PDF 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) Frequently asked questions How do I terminate the QSST election? This election can only be terminated by permission of the Commissioner of Internal Revenue. See IR Bulletin 2012-1 for instructions. Reference tools Publication 1, Your Rights as a Taxpayer Publication 17, Your Federal Income Tax Full list of tax forms and instructions Bezwen èd? Ou ka otorize yon moun (an anglè) pou kontakte IRS la pou ou. Gade si w kalifye pou resevwa èd nan men yon Sant pou Kontribyab ki gen Revni Fèb (an anglè). Si w pa kapab jwenn sa w vle a anliy, rele nan nimewo IRS nan pati anlè avi oswa lèt ou a. Si w pa te resevwa yon lèt oswa yon avi, itilize asistans telefonik Si ou pa ka rezoud penalite a poukont ou, kontakte Sèvis Defans Kontribyab la, yon òganizasyon endepandan anndan IRS.