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 需要協助嗎？ 您可以授權某人（英文）代表您向國稅局聯絡。 請查看您是否符合從低收入納稅人協助中心（英文）獲得協助的資格。 如果您無法在線上找到您需要的資訊，請撥打您的通知或信件上方的國稅局號碼。如果您未收到信件或通知，請使用電話協助。 如果您無法自行解決罰款，請聯絡 IRS 內部的獨立組織——納稅人權益維護服務處。
