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 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。
