Federal Qualified Subchapter S Subsidiary Election
Extracted from PDF file 2023-federal-form-8869.pdf, last modified December 2020Qualified Subchapter S Subsidiary Election
8869 Form (Rev. December 2020) Department of the Treasury Internal Revenue Service Part I Qualified Subchapter S Subsidiary Election ▶ Go to www.irs.gov/Form8869 for instructions and the latest information. Parent S Corporation Making the Election 1a Name of parent 5 OMB No. 1545-0123 (Under section 1361(b)(3) of the Internal Revenue Code) 2 Employer identification number (EIN) b Number, street, and room or suite no. If a P.O. box, see instructions. 3 Tax year ending (month and day) c City or town, state or province, country, and ZIP or foreign postal code 4 Service center where last return was filed 6 Telephone number of officer or legal representative Name and title of officer or legal representative whom the IRS may call for more information Part II Subsidiary Corporation for Which Election is Made (For additional subsidiaries, see instructions.) 7a Name of subsidiary 8 EIN (if any) b Number, street, and room or suite no. If a P.O. box, see instructions. 9 Date incorporated c City or town, state or province, country, and ZIP or foreign postal code 10 State of incorporation 11 Date election is to take effect (month, day, year) (see instructions) . . 12 Did the subsidiary previously file a federal income tax return? If “Yes,” complete lines 13a, 13b, and 13c . 13a Service center where last return was filed . . . . . . 13b Tax year ending date of last return (month, day, year) ▶ . . . . . . . . . . . ▶ . . . . . . . . ▶ 13c Check type of return filed: Form 1120-S Yes No Form 1120 Other ▶ 14 Is this election being made in combination with a section 368(a)(1)(F) reorganization described in Rev. Rul. 2008-18, where the subsidiary was an S corporation immediately before the election and a newly formed holding company will be the subsidiary’s parent? . . . . . ▶ Yes No 15 Was the subsidiary’s last return filed as part of a consolidated return? If “Yes,” complete lines 16a, 16b, and 16c . Yes No 16a Name of common parent 16b EIN of common parent . . . . . . ▶ 16c Service center where consolidated return was filed Under penalties of perjury, I declare that I have examined this election, including accompanying statements, and to the best of my knowledge and belief, it is true, correct, and complete. Signature of officer of parent corporation ▶ For Paperwork Reduction Act Notice, see separate instructions. Title ▶ Date ▶ Cat. No. 28755K Form 8869 (Rev. 12-2020)
Form 8869 (Rev. December 2020)
More about the Federal Form 8869 Corporate Income Tax TY 2023
We last updated the Qualified Subchapter S Subsidiary Election in February 2024, so this is the latest version of Form 8869, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 8869 directly from TaxFormFinder. You can print other Federal tax forms here.
Other Federal Corporate Income Tax Forms:
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Form 1040 | U.S. Individual Income Tax Return |
1040 (Schedule B) | Interest and Ordinary Dividends |
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Form Sources:
The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 8869 from the Internal Revenue Service in February 2024.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Federal Form 8869
We have a total of twelve past-year versions of Form 8869 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
Form 8869 (Rev. December 2020)
Form 8869 (Rev. December 2020)
Form 8869 (Rev. December 2020)
Form 8869 (Rev. December 2020)
Form 8869 (Rev. December 2017)
Form 8869 (Rev. December 2017)
Form 8869 (Rev. December 2017)
Form 8869 (Rev. December 2013)
Form 8869 (Rev. December 2013)
Form 8869 (Rev. December 2013)
Form 8869 (Rev. December 2008)
Form 8869 (Rev. December 2008)
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