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. Reference tools Publication 1, Your Rights as a Taxpayer Publication 17, Your Federal Income Tax 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。
