VALID › Notice Library › CP279A Notice
In the IRS’s own words · not reviewed by VALID
CP279A notice explained, in the IRS’s own words
We accepted your qualified subchapter S subsidiary election.
Read the full CP279A page on irs.gov ↗
What this notice is about
We accepted your 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 – Business PDF.
You may want to
- Keep this notice for your permanent records.
- Give your parent corporation a copy of this notice.
How do I report my activity?
Subsidiary information should be reported on Form 851, Affiliations Schedule PDF, and other necessary schedules, filed with Form 1120S, U.S. Income Tax Return for an S Corporation PDF.
Reference Tools
- Publication 1, Your Rights as a Taxpayer PDF
- Full list of tax forms and instructions
What to do next
- Write down the date on the letter today.
- Look the number up on irs.gov yourself. Don’t trust a link or phone number from anyone else.
- If it says you owe money or proposes changes to your return, take it to a licensed CPA, EA or tax attorney before that date.
Not advice. Not a filing. Verify with a licensed professional. Rules change by year and facts.