Figure illustrates an example of a prior year version of Form 8752 without any indication by the taxpayer that the return is for a prior tax year. Code and Edit edited the tax year in red and underlined the first four characters of the name of the company (Caro) in red to show the Name Control.Form 8752 has the following fields completed:Document Locator Number (in the top right corner of Form 8752): 00223-105-50000-4For the required payment computed using the next income from the base year ending 2212 (edited in red), 2022Name of partnership or S corporation: Carol C. Poplar Inc.Employer identification number: 00-7405212Number, street, and room or suite no. If a P.O. box, see instructions: 2112 E. Alder LaneCity or town, state or province, country, and ZIP or foreign postal code: Atlanta, GA 30304Box A: Check applicable box to show how entity is classified for federal income tax purposes: (1) Partnership (X shown in box)Box B: Text box reads: If a prior year form is submitted and the taxpayer does not show an election year, edit 2212 under the title of the form, except when receiving multiple Forms 8752.Received date stamp in middle of the return: 04142024 (Note to IRM Author only: Check Emancipation Day in DC)Line 1: Net income for base year. 300,000.00Line 2: Applicable payments made during base year. 250,000.00Line 3: Deferral ration. Divide the number of months in the deferral period by 12 and enter the result as a percentage. Carry out your answer to at least the nearest tenth of a percent. 25%Line 4: Line 1 deferred amount. Multiply line 1 by line 3. 75,000.00Line 5: Line 2 deferred amount. Multiply line 2 by line 3. Caution. If the entity had a short base year, skip lines 5 and 6 and go to line 7. 62,500.00