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Understanding Your CP279 Notice

 

What this notice is about

We accepted your subsidiary's Form 8869, Qualified Subchapter S Subsidiary Election.


What you need to do

If your address has changed, notify us with Form 8822-B, Change of Address or Responsible Party ¨C Business PDF.


You may want to

  • Keep this notice for your permanent records.
  • Give your subsidiary corporation a copy of this notice.

Frequently asked questions

obÌåÓý do I report the activity of my subsidiary?

Subsidiary information should be reported on Form 851, Affiliations Schedule, and other necessary schedules filed with Form 1120-S, U.S. Income Tax Return for an S Corporation.

Bezwen ¨¨d?

  • Ou ka otorize yon moun (an angl¨¨) pou kontakte IRS la pou ou.
  • Gade si w kalifye pou resevwa ¨¨d nan men yon .
  • Si w pa kapab jwenn sa w vle a anliy, rele nan nimewo IRS nan pati anl¨¨ avi oswa l¨¨t ou a. Si w pa te resevwa yon l¨¨t oswa yon avi, itilize asistans telefonik
  • Si ou pa ka rezoud penalite a poukont ou, kontakte S¨¨vis Defans Kontribyab la, yon ¨°ganizasyon endepandan anndan IRS.