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.
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