Form 8869
(Rev. December 2020)
Qualified Subchapter S Subsidiary Election
Department of the Treasury
Internal Revenue Service
(Under section 1361(b)(3) of the Internal Revenue Code)
Go to www.irs.gov/Form8869 for instructions and the latest information.
OMB No. 1545-0123
Part I Parent S Corporation Making the Election
1a Name of parent
b Number, street, and room or suite no. If a P.O. box, see instructions.
c City or town, state or province, country, and ZIP or foreign postal code
2 Employer identification number (EIN)
3 Tax year ending (month and day)
4 Service center where last return was filed
5 Name and title of officer or legal representative whom the IRS may call for more information
6 Telephone number of officer or legal
representative
Part II Subsidiary Corporation for Which Election is Made (For additional subsidiaries, see instructions.)
7a Name of subsidiary
b Number, street, and room or suite no. If a P.O. box, see instructions.
c City or town, state or province, country, and ZIP or foreign postal code
8 EIN (if any)
9 Date incorporated
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 . . . . . . . . .
Yes No
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
Form 1120-S 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
Title
Date
For Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 28755K
Form 8869 (Rev. 12-2020)