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Form 8872 - When to File

An organization required to file Form 8872 may choose to file on a monthly basis or on a quarterly basis/semiannually, but it must file on the same basis for the entire calendar year. Due dates also vary depending on whether the form is due for a reporting period that occurs during an even-numbered (election) or odd-numbered (non-election) year. For more information, see Form 8872 Filing Dates (for 2013).

Page Last Reviewed or Updated: 05-Jun-2014