How to Request Your S-Corp Verification Letter (Form 385C)
If you can’t find your IRS S-Corporation approval letter (the CP261 Notice), you can ask the IRS for a verification letter called Form 385C. This letter confirms your S-Corp election and the date your election was accepted — which you’ll need before filing your 1120-S tax return.
Why You Might Need This
- The IRS only issues the original CP261 once. If you never received it or lost it, you can’t order a duplicate. Instead, you request Form 385C, which serves the same purpose.
How to Request the Letter
Only you, as the owner of your S-Corp, can contact the IRS to request this verification.
- Call the IRS Business & Specialty Tax Line at 1-800-829-4933.
- Listen for prompts and select the following:
- Press 1 for English.
- Press 7 for Other Questions.
- Press 2 for Submitted Forms or Tax History.
- Press 1 for Questions about Corporate.
(These options will connect you to an IRS agent who can help.)
- Once connected, the agent will verify your identity and ask a few business details.
- Ask the agent to:
- Confirm that your S-Corp election was accepted,
- Confirm the effective election date, and
- Send you a copy of your Form 385C.
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Disclaimer: The information provided by Upside CPA in this blog is for general informational purposes only and does not constitute financial, legal, or professional advice. Tax laws and business practices change frequently, so content may become outdated. You should consult a qualified accountant or CPA, before making any financial or business decisions based on this information.