What this notice is about We denied your Form 8716, Election To Have a Tax Year Other Than a Required Tax Year, because an Internal Revenue Code (IRC) Section 444 election was previously terminated. 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 Dec. 31. You may want to Keep this notice for your permanent records. Frequently asked questions How often can I make an IRC Section 444 election? You can only make that election once. How long does an IRC Section 444 election last? It remains in effect until: You change your accounting period to a required tax year, You change your accounting period to some other permitted year, OR You're penalized for willfully failing to comply with the requirements of IRC Sections 280H or 7519. 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。
