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Future developments for the latest information about developments related to form 2553 and its instructions, such as legislation enacted after they were published, go to irs.gov/form2553. Cp288 tells you we accepted your election or treatment as a qualified subchapter s trust (qsst). Word finder helps you win word games.
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In united states federal income tax law, a qualified subchapter s trust is one of several types of trusts that may retain ownership as the shareholder of an s corporation.
Examination of returns and claims for refund, credit or abatement; Google has many special features to help you find exactly what you're looking for. Search for words by starting letter, ending letter, or any other letter combination. A qualified subchapter s trust (qsst) is a trust (whether intervivos or testamentary), other than a foreign trust.
Learn the key requirements and setup process. Understand how a qualified subchapter s trust (qsst) allows s corporation stock to be held in a trust while maintaining tax status. The irs has published addition guidance for taxpayers requesting relief for late s corporation, a qualified subchapter s subsidiary, electing small business trust, and qualified. Part iii administrative, procedural, and miscellaneous 26 cfr 601.105:
