Partnerships, S corporations, and personal service corporations file this form to elect under section 444 to have a tax year other than a required tax year. Current revision Form 8716 PDF Recent developments None at this time. Other items you may find useful All Form 8716 revisions About Publication 542, Corporations Other current products Related Items About Form 1065, U.S. Return of Partnership Income About Form 1120, U.S. Corporation Income Tax Return About Schedule H (Form 1120), Section 280H Limitations for a Personal Service Corporation (PSC) About Form 1120-S, U.S. Income Tax Return for an S Corporation About Form 8752, Required Payment or Refund Under Section 7519
