What this notice is about You filed your Form 8716, Election To Have a Tax Year Other Than a Required Tax Year late, so we can't process your request. We'll mail your denied Form 8716 separately. What you need to do File your annual return at the end of your required tax year, usually December 31st. You may want to Keep this notice for your permanent records. Frequently asked questions What is the due date of Form 8716? The earlier of: the due date (not including extensions) of the income tax return for the tax year resulting from the Internal Revenue Code (IRC) Section 444 election, or the 15th day of the 5th month following the month that includes the 1st day of the tax year the election will be effective. Reference tools Publication 1, Your Rights as a Taxpayer Full list of tax forms and instructions 도움이 필요하십니까? 귀하를 대신해 IRS와 연락하도록 타인에게 권한을 부여할 수 있습니다(영어). 저소득 납세자 클리닉(영어)으로부터 도움을 받을 수 있는지 알아보십시오. 온라인에서 필요한 정보를 찾을 수 없는 경우 통지서 및 서신 상단에 기재된 IRS 번호로 전화하십시오. 서신이나 통지서를 받지 않았다면 전화 상담을 이용하십시오. 스스로 과징금 문제를 해결할 수 없는 경우 IRS내 독립기관인 납세자 보호 서비스에 문의하십시오.
