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of 8821/2848’s

Reminder:

Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States

Be sure to check the QSSS verified box, once you have acceptable proof of the Q-Sub status.

Acceptable proof of an approved Form 8869:

A transaction 082 on the module of the parent S Corp and/or a TC590 -13 or 14 on the Q-Sub's module

A Form 8869 with an approved or accepted stamp

An IRS letter stating that Form 8869 has been accepted

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▸Contents — Internal Revenue Manual Part 21. Customer Account Services
Internal Revenue Manual Part 21. Customer Account Services

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