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 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。
