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Amending Your Tax Return

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Amending Your Tax Return

Amending your tax return Publication 1212 - Additional Material Prev  Up  Next   Home   More Online Publications
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Understanding Your CP279A Notice

CP279A is the notice of acceptance for a Qualified Subchapter S Subsidiary.


What you need to do

  • Retain this notice in your permanent records.
  • Notify IRS of necessary changes via Form 8822-B, Change of Address or Responsible Party – Business.

You may want to

Supply your parent corporation with a copy of this notice.


Answers to Common Questions

Q. How do I report my activity?

A. Subsidiary information should be reported on Form 851, Affiliations Schedule, and other necessary schedules, filed with Form 1120S.

 

Page Last Reviewed or Updated: 12-Feb-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Amending Your Tax Return

Amending your tax return Publication 3 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Amending your tax return Tax questions. Amending your tax return Useful Items - You may want to see: What's New Earned income credit. Amending your tax return  The maximum income you can earn and still claim the earned income credit has increased. Amending your tax return You may be able to take the earned income credit if you earned less than $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children; $43,038 ($48,378 for married filing jointly) if you have two qualifying children; $37,870 ($43,210 for married filing jointly) if you have one qualifying child; and $14,340 ($19,680 for married filing jointly) if you do not have any qualifying children. Amending your tax return See Earned Income Credit , later, under Credits. Amending your tax return Standard mileage rate. Amending your tax return  The standard mileage rate for the cost of operating your car for business use in 2013 is 56. Amending your tax return 5 cents a mile. Amending your tax return The standard mileage rate for operating your car during 2013 to get medical care or to move is 24 cents a mile. Amending your tax return The standard mileage rate for charitable use of your vehicle is 14 cents a mile. Amending your tax return Filing status for same-sex married couples. Amending your tax return  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Amending your tax return See Filing Returns , later. Amending your tax return Reminders Change of address. Amending your tax return  If you change your mailing address, be sure to notify the Internal Revenue Service (IRS) using Form 8822, Change of Address. Amending your tax return Mail it to the Internal Revenue Service Center for your old address. Amending your tax return (Addresses for the Service Centers are on the back of the form. Amending your tax return ) Use Form 8822-B, Change of Address or Responsible Party—Business, if you are changing a business address. Amending your tax return Third party designee. Amending your tax return  You can check the “Yes” box in the Third Party Designee area of your return to authorize the IRS to discuss your return with your preparer, a friend, a family member, or any other person you choose. Amending your tax return This allows the IRS to call the person you identified as your designee to answer any questions that may arise during the processing of your tax return. Amending your tax return It also allows your designee to perform certain actions. Amending your tax return See your income tax instructions for details. Amending your tax return Future developments. Amending your tax return  For the latest information about developments related to Publication 3, such as legislation enacted after it was published, go to www. Amending your tax return irs. Amending your tax return gov/pub3. Amending your tax return Photographs of missing children. Amending your tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Amending your tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amending your tax return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Amending your tax return Introduction This publication covers the special tax situations of active members of the U. Amending your tax return S. Amending your tax return Armed Forces. Amending your tax return It does not cover military pensions or veterans' benefits or give the basic tax rules that apply to all taxpayers. Amending your tax return For information on military pensions or veterans' benefits, see Publication 525, Taxable and Nontaxable Income. Amending your tax return If you need the basic tax rules or information on another subject not covered here, you can check our other free publications. Amending your tax return See Publication 910, IRS Guide to Free Tax Services, for a list and descriptions of the different tax publications. Amending your tax return For federal tax purposes, the U. Amending your tax return S. Amending your tax return Armed Forces includes commissioned officers, warrant officers, and enlisted personnel in all regular and reserve units under control of the Secretaries of the Defense, Army, Navy, and Air Force. Amending your tax return The U. Amending your tax return S. Amending your tax return Armed Forces also includes the Coast Guard. Amending your tax return It does not include the U. Amending your tax return S. Amending your tax return Merchant Marine or the American Red Cross. Amending your tax return Members serving in an area designated or treated as a combat zone are granted special tax benefits. Amending your tax return In the event an area ceases to be a combat zone, the IRS will do its best to notify you. Amending your tax return Many of the relief provisions will end at that time. Amending your tax return Comments and suggestions. Amending your tax return   We welcome your comments about this publication and your suggestions for future editions. Amending your tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Amending your tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amending your tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amending your tax return   You can send your comments from www. Amending your tax return irs. Amending your tax return gov/formspubs. Amending your tax return Click on “More Information” and then on “Comment on Tax Forms and Publications. Amending your tax return ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Amending your tax return Ordering forms and publications. Amending your tax return   Visit www. Amending your tax return irs. Amending your tax return gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Amending your tax return Internal Revenue Service 1201 N. Amending your tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Amending your tax return   If you have a tax question, check the information available on IRS. Amending your tax return gov or call 1-800-829-1040. Amending your tax return We cannot answer tax questions sent to either of the above addresses. Amending your tax return Useful Items - You may want to see: Publication 54 Tax Guide for U. Amending your tax return S. Amending your tax return Citizens and Resident Aliens Abroad 463 Travel, Entertainment, Gift, and Car Expenses 501 Exemptions, Standard Deduction, and Filing Information 503 Child and Dependent Care Expenses 505 Tax Withholding and Estimated Tax 516 U. Amending your tax return S. Amending your tax return Government Civilian Employees Stationed Abroad 519 U. Amending your tax return S. Amending your tax return Tax Guide for Aliens 521 Moving Expenses 523 Selling Your Home 525 Taxable and Nontaxable Income 527 Residential Rental Property 529 Miscellaneous Deductions 559 Survivors, Executors, and Administrators 590 Individual Retirement Arrangements (IRAs) 596 Earned Income Credit (EIC) 970 Tax Benefits for Education 3920 Tax Relief for Victims of Terrorist Attacks Form (and Instructions) 1040X Amended U. Amending your tax return S. Amending your tax return Individual Income Tax Return 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer 2848 Power of Attorney and Declaration of Representative 3903 Moving Expenses 4868 Application for Automatic Extension of Time To File U. Amending your tax return S. Amending your tax return Individual Income Tax Return 8822 Change of Address 8822-B Change of Address or Responsible Party—Business 9465 Installment Agreement Request See How To Get Tax Help near the end of this publication, for information about getting IRS publications and forms. Amending your tax return Prev  Up  Next   Home   More Online Publications