What this notice is about We denied your Form 8716, Election To Have a Tax Year Other Than a Required Tax Year, election because we show you established your tax year as a calendar year. What you need to do File your annual return at the end of your required tax year, usually December 31. Frequently asked questions Is there another way to elect the use of a fiscal tax year? If you’re a subchapter S corporation, you may be eligible to elect a fiscal tax year under Revenue Procedure 2006-46. Reference tools Publication 1, Your Rights as a Taxpayer Full list of tax forms and instructions 需要協助嗎？ 您可以授權某人（英文）代表您向國稅局聯絡。 請查看您是否符合從低收入納稅人協助中心（英文）獲得協助的資格。 如果您無法在線上找到您需要的資訊，請撥打您的通知或信件上方的國稅局號碼。如果您未收到信件或通知，請使用電話協助。 如果您無法自行解決罰款，請聯絡 IRS 內部的獨立組織——納稅人權益維護服務處。
