What this notice is about This notice alerts you when we terminate a Subchapter S election. What you need to do File Form 1120, U.S. Corporation Income Tax Return PDF by the due date. See Instructions for Form 1120 PDF. You may want to Keep this notice in your permanent records. Frequently asked questions Can I re-elect Subchapter S status? No, you must wait 5 years before making a new election. Tips for next time you file IRS e-file Providers and Large Taxpayers authorized to participate in IRS e-file can file Form 1120; Form 1120-S, U.S. Income Tax Return for an S Corporation PDF; and Form 1120-F, U.S. Income Tax Return of a Foreign Corporation PDF; through Modernized e-File. IRS e-file Providers and Large Taxpayers authorized by IRS should follow the official guidance listed under "How to Participate" on the Form 1120/1120S/1120-F e-file webpage. Reference tools Publication 1, Your Rights as a Taxpayer Full list of tax forms and instructions 是否需要帮助？ 您可以授权他人（英文）代表您联系国税局。 查看一下您是否有资格获得低收入纳税人诊所的帮助（英文）。 倘若您在网上未能找到所需信息，请拨打通知或信函顶部的国税局电话号码。倘若您未收到信函或通知，请使用电话协助。 如果您不能自行解决罚款问题，请联系纳税人权益服务处，这是国税局内部的一个独立机构。
