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 December 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 Bezwen èd? Ou ka otorize yon lòt moun nan (an anglè) pou kontakte IRS pou ou. Gade si w kalifye pou jwenn èd soti Sant pou Kontribyab ki gen Revni Fèb (an anglè). Si w pa kapab jwenn sa w vle a anliy, rele nan nimewo IRS nan pati anlè notifikasyon oswa lèt ou a.