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8869 instructions Form: What You Should Know

Qualified Subchapter S Subsidiary Election QSO-869S Subelection Election QSO-869S Qualified Subchapter S Subsidiary Election A qualified Subchapter S subsidiary is a subsidiary of one that is: A taxable domestic corporation An S corporation that does not file a Form 8869. A qualified Subchapter S subsidiary cannot be a C corporation. A qualified Subchapter S subsidiary may not be a branch (such as a partnership, S corporation, other trust, or estate). If the owner of the subsidiary is a taxpayer, the election may be made between January 1, 2018, and the end of the year by submitting Form 8869. If you are interested in learning which Form 8869 you should file, the IRS website has a list of those that are available for your filing type.

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