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CP279A notice: what it means and what to do
Got an IRS CP279A notice? Here is what it means, your deadline, what to check before you answer, and how to reply. Check your own letter free: it stays on your phone.
Check my CP279A notice freeWhat the IRS says 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 .
Your deadline
Answer by the date printed on your notice. If there is no date, answer as soon as you can, and call the number on the notice if you need more time.
What to check before you answer
Is this letter really from the IRS?
The IRS writes first by mail. A real letter shows a notice or letter number, your name and part of your tax ID number. The IRS does not ask for payment by gift card, crypto or wire transfer. If in doubt, sign in to your IRS online account, where many notices are listed.
You may want to
- Keep this notice for your permanent records.
- Give your parent corporation a copy of this notice.
Common questions
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 .
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