Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Understanding Your CP286 Notice

We approved your Form 8716, Election To Have a Tax Year Other Than a Required Tax Year.


What you need to do


You may want to


Answers to common questions

What should I do if I want to change to a calendar year for Form 1065 or Form 1120S?
File a final Form 8752, which will terminate your Internal Revenue Code (IRC) Section 444 election. If you have a credit on your account, file a final Form 8752 for us to refund the payments to you. You must also file a short period business income tax return (Form 1065 or Form 1120S) with your final Form 8752 ending December 31.

Do I need to file Form 8752 when I don’t owe a payment?
Yes. You must file Form 8752 each year the Section 444 election is in effect, even if you don't need to make a payment.

If I'm no longer required to file a Form 1065 or Form 1120S, do I need to ask the IRS to terminate my election?
Yes. You must send a final Form 1065 or Form 1120S, along with a final Form 8752.

Are there any consequences if I don’t file Form 8752 or pay when I file?
Failure to file or failure to pay will result in the termination of your fiscal year election.