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 是否需要帮助？ 您可以授权他人（英文）代表您联系国税局。 查看一下您是否有资格获得低收入纳税人诊所的帮助（英文）。 倘若您在网上未能找到所需信息，请拨打通知或信函顶部的国税局电话号码。倘若您未收到信函或通知，请使用电话协助。 如果您不能自行解决罚款问题，请联系纳税人权益服务处，这是国税局内部的一个独立机构。
