Understanding your CP288 notice - Internal Revenue Service
Nov 24, 2025 · CP288 tells you we accepted your election or treatment as a Qualified Subchapter S Trust (QSST).
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IS Section 1361(a)(1) provides that the term “S corporation” means, with respect to any taxable year, a small business corporation for which an election under § 1362(a) is in effect for such year. Section …
QSST election - Wikipedia
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. The beneficiary of such a trust …
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Qualified Subchapter S Trust (QSST) - Brown Law PLLC
Jan 4, 2025 · Election Requirements: The trustee must make a QSST election by filing the appropriate IRS form (Form 2553) within a specified time frame. This election allows the trust to qualify as a …
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Definition: qualified subchapter S trust from 26 USC § 1361 (d) (3 ...
For purposes of this subsection.
Tax Facts - ThinkAdvisor
Mar 13, 2024 · Access to the entire library of Tax Facts dating back to 2012 allowing you to look up the exact tax figures from prior years.