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 도움이 필요하십니까? 귀하를 대신해 IRS와 연락하도록 타인에게 권한을 부여할 수 있습니다(영어). 저소득 납세자 클리닉(영어)으로부터 도움을 받을 수 있는지 알아보십시오. 온라인에서 필요한 정보를 찾을 수 없는 경우 통지서 및 서신 상단에 기재된 IRS 번호로 전화하십시오. 서신이나 통지서를 받지 않았다면 전화 상담을 이용하십시오. 스스로 과징금 문제를 해결할 수 없는 경우 IRS내 독립기관인 납세자 보호 서비스에 문의하십시오.
