Announcement 2000-83
Internal Revenue Bulletin 2000-41 · 2026-10-03 edition · updated 2026-10-04 · United States
New Form 8869 is now available. A parent S corporation uses Form 8869 to elect to treat one or more of its eligible subsidiaries as a qualified subchapter S subsidiary (QSub).
The new form replaces the temporary procedures for filing a QSub election under Notice 97-4, 1997-1 C.B. 351. As a result, Form 966, Corporate Dissolution or Liquidation, may no longer be used to make a QSub election.
You can obtain Form 8869 by telephone or by using IRS electronic information services.
Request by Number or address
Telephone 1-800-TAX-FORM
(1-800-829-3676)
Personal computer:
IRS Internet Web Site www.irs.gov
File transfer protocol ftp.irs.gov
2000–41 I.R.B. 348 October 10, 2000
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