What this notice is about
We approved your Form 8716, Election To Have a Tax Year Other Than a Required Tax Year.
What you need to do
- File your annual business income tax returns (Form 1065, U.S. Return of Partnership Income PDF or Form 1120-S, U.S. Corporation Income Tax Return PDF) on time for the approved fiscal tax year.
- File Form 8752, Required Payment or Refund Under Section 7519 PDF, annually (by May 15).
- Make all payments required for Form 8752 on time.
You may want to
- Keep this notice for your permanent records
- Visit Where to File Your Taxes (for Form 8752)
- Review the instructions for Form 8752 PDF on page 3 of the form
Frequently asked questions
File a final Form 8752, which will terminate your Internal Revenue Code (IRC) Section 444 election. If you have a credit on your account, file a final Form 8752 for us to refund the payments to you. You must also file a short period business income tax return (Form 1065 or Form 1120S) with your final Form 8752 ending December 31.
Yes. You must file Form 8752 each year the Section 444 election is in effect, even if you don't need to make a payment.
Yes. You must send a final Form 1065 or Form 1120S, along with a final Form 8752.
Failure to file or failure to pay will result in the termination of your fiscal year election.
Bezwen èd?
- Ou ka otorize yon moun (an anglè) pou kontakte IRS la pou ou.
- Gade si w kalifye pou resevwa èd nan men yon Sant pou Kontribyab ki gen Revni Fèb (an anglè).
- Si w pa kapab jwenn sa w vle a anliy, rele nan nimewo IRS nan pati anlè avi oswa lèt ou a. Si w pa te resevwa yon lèt oswa yon avi, itilize asistans telefonik
- Si ou pa ka rezoud penalite a poukont ou, kontakte Sèvis Defans Kontribyab la, yon òganizasyon endepandan anndan IRS.