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What this notice is about
We accepted your election or treatment to become a Qualified Subchapter S Trust (QSST).
What you need to do
- Timely file Form 1041U.S. Income Tax Return for Estates and Trusts PDF.
- Keep this notice for your records.
For more information
Visit the following sites for more information:
- S Corporations
- Form 1120-SU.S. Income Tax Return for an S Corporation
- Publication 542Corporations PDF
- S Corporation Compensation and Medical Insurance Issues
- S Corporation EmployeesShareholders and Corporate Officers
- S Corporation Stock and Debt Basis
- Special Rules for Health Insurance Costs of 2-Percent Shareholder-Employees (IRB 2008-2Notice 2008-1)
- Publication 17Your Federal Income Tax
Frequently asked questions
How do I end the QSST election? (updated Aug. 242022)
This election can only be stopped with the permission of the Commissioner of Internal Revenue. See IR Bulletin 2012-1 for instructions.
Need help?
- You can authorize someone to represent you before the IRS or inspect and/or receive confidential tax information.
- You may be eligible for free help from the Taxpayer Advocate Service (TAS).
- You may qualify for help from a Low Income Taxpayer Clinic.
- If you didn’t receive a letter or noticeuse Let us help you.