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 What should I do if I want to change to a calendar year for Form 1065 or Form 1120S? 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. Do I need to file Form 8752 when I don’t owe a payment? 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. If I'm no longer required to file a Form 1065 or Form 1120S, do I need to ask the IRS to terminate my election? Yes. You must send a final Form 1065 or Form 1120S, along with a final Form 8752. Are there any consequences if I don’t file Form 8752 or pay when I file? Failure to file or failure to pay will result in the termination of your fiscal year election. Reference tools Publication 1, Your Rights as a Taxpayer Publication 17, Your Federal Income Tax Full list of tax forms and instructions Cần trợ giúp? Bạn có thể ủy quyền cho ai đó (tiếng Anh) thay mặt bạn liên lạc với IRS. Xem liệu bạn có đủ điều kiện để nhận được sự trợ giúp từ Trung tâm cho Người đóng thuế có thu nhập thấp (tiếng Anh). Nếu bạn không thể tìm thấy những gì bạn cần trực tuyến, hãy gọi cho IRS theo số ở đầu thông báo hoặc thư gửi cho bạn. Nếu bạn không nhận được thư hoặc thông báo, sử dụng hỗ trợ qua điện thoại Nếu bạn không thể giải quyết hình phạt bằng tự mình, liên hệ Dịch vụ Biện hộ Người đóng thuế, một tổ chức độc lập trong IRS.