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We changed your mailing address because we received an employment tax return or Form 8822-B, Change of Address or Responsible Party ¨C Business, with a different address than the one we have on file.

We've accepted your S Corporation election per Form 2553, Election by a Small Business Corporation.

CP279 is the notice of acceptance to the parent corporation of a Qualified Subchapter S Subsidiary (QSub) from Form 8869, Qualified Subchapter S Subsidiary Election.

We are addressing, or need more information about, your business, estate, or trust entity. This is needed to verify information reported on your Form SS-4, Application for Employer Identification Number (EIN).

When we change a business address in our records, we send CPs 148 to both the employer¡¯s former (148B) and new (148A) addresses to confirm the address change. The Spanish version of this notice is CP848B.

CP279A is the notice of acceptance for a Qualified Subchapter S Subsidiary.

Call us to request your refund check.

We can¡¯t provide your refund through direct deposit, so we¡¯re sending you a refund check by mail.

Your tax return filing requirements may have changed: You may no longer need to pay the Alternative Minimum Tax.

You received this notice to remind you of the amount you owe in tax, penalty and interest.