# Form 8869

URL: https://pdf.net/pdf-forms/tax-forms/form-8869
Category: Tax Forms
Attributes: Official IRS form, Trusted by accountants

Form 8869 is used by S corporations to elect one or more of their eligible subsidiaries to become qualified subchapter S subsidiaries (QSub).

Our fillable Form 8869 facilitates the entire process. Just fill out all the information directly into the designated slots and download the form.

## Versions

- 2020 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/dcde0cbc58425e563c5f77532fd59ccedd30a1d1.pdf)

## How to Fill Out Form 8869?

Step 1: Open Form 8869 in our PDF editor.

Step 2: Enter information about the parent S corporation (name, address, EIN, legal representative).

Step 3: Add details about the subsidiary elected to become a QSub, according to the Form 8869 instructions.

Step 4: Review, sign, and download the form.

## Facts

### What Is Form 8869?

Form 8869 is used to elect an eligible subsidiary (or subsidiaries) of an S corporation to become a qualified subchapter S subsidiary (QSub). Doing so results in a deemed liquidation of this subsidiary into the parent, after which all its assets, liabilities, and items of income are treated as if they belong to the parent.

### Who Should Use Form 8869?

Form 8869 should be used by eligible S corporations that want to elect one of their subsidiaries to become a QSub. This is only possible if the corporation is U.S.-based, owns 100% of the subsidiary’s stock, and the subsidiary is also domestic.

### When To File Form 8869?

You should file Form 8869 whenever you want to make an election, but pay attention to your desired effective date. Namely, the filing can’t occur more than 12 months before the election or more than 2 months and 15 days after the election.

### What Are the Penalties For Not Filing Form 8869?

There are no specific penalties for not filing Form 8869, but you won’t be able to elect a QSub if you don’t submit it. Furthermore, a late filing may delay the effective date unless you qualify for late election relief under IRS procedures.

### Where Do I File Form 8869?

File Form 8869 with the service center where the subsidiary most recently filed its tax return. If the parent S corporation forms a subsidiary and makes a valid election effective as of the subsidiary’s formation, submit Form 8869 to the service center where the parent S corporation filed its most recent return instead.

## Related forms

- [Form 7004](https://pdf.net/pdf-forms/tax-forms/form-7004)
- [Form 1120-F](https://pdf.net/pdf-forms/tax-forms/form-1120-f)
- [Form G-28](https://pdf.net/pdf-forms/legal-forms/g-28-form)
- [Form 1120](https://pdf.net/pdf-forms/business-forms/form-1120)
- [Form 1099](https://pdf.net/pdf-forms/tax-forms/1099-form)