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What this notice is about
We approved your Form 8716, Election To Have a Tax Year Other Than a Required Tax Year PDF.
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.
- Include a copy of your approved Form 8716 with your Form 1065 or Form 1120-S for the first tax year after the election is made.
- File Form 8752, Required Payment or Refund Under Section 7519 PDF, annually by May 15.
- Make all Form 8752 payments on time.
You may want to
- Keep this notice for your permanent records.
- Find where to file your Form 8752.
- Review the instructions for Form 8752 PDF.
Frequently asked questions
File a final Form 8752 to end your Internal Revenue Code (IRC) Section 444 election. We’ll refund any credit on your account. You’ll need to file a short period Form 1065 or Form 1120-S 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 owe.
Yes. You must send a final Form 1065 or Form 1120-S, along with a final Form 8752.
Failure to file or pay will end your fiscal year election.
Need help?
- You can authorize someone to represent you before the IRS or inspect and/or receive confidential tax information.
- You may be eligible for free help from the Taxpayer Advocate Service (TAS).
- You may qualify for help from a Low Income Taxpayer Clinic.
- If you didn’t receive a letter or notice, use Let us help you.