What this notice is about CP278 tells you we denied your request to change your entity classification from Form 8832, Entity Classification Election, because you didn’t send the form timely. We’re returning your Form 8832 in a separate letter. What you need to do Continue filing returns as though you made no election. If you're seeking subchapter S status, see Revenue Procedure 2013-30. You may want to Seek professional assistance with your entity classification election. File a new Form 8832 on time to make an entity classification election. Seek relief under Revenue Procedure 2009-41. Consult Revenue Procedure 2010-32 if you're a foreign entity and are simultaneously making an S election and an entity classification election. Keep this notice for your permanent records. Frequently asked questions Can I refile a new Form 8832 immediately? Yes, there’s no time limit on the number of new elections you can file after a denial. 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。
