What this notice is about We terminated your Section 444 election because you didn't file Form 8752, Required Payment or Refund Under Section 7519, annually as required. This election allowed you to file your business income tax return (either Form 1065 or Form 1120S) on a fiscal year basis. What you need to do Prepare and file your Form 1065, U.S. Return of Partnership Income, or Form 1120S, U.S. Income Tax Return for an S Corporation, on a calendar year basis if you are still in business. If you have a credit balance on Form 8752, you must file a FINAL Form 8752 to claim your refund. You may want to Review this notice with your tax preparer. Review the rules for maintaining a Section 444 Election. Review your records to determine whether you timely filed the required Forms 8752 with appropriate payment. If you believe the notice is incorrect, call us for assistance at the toll-free number listed in the top right corner of your notice. Frequently asked questions What if I do not agree with the termination? If you disagree with the termination, and you believe you filed Form 8752 with the required payments, send supporting documentation showing Form 8752 was compliant, along with this notice, to: Internal Revenue Service BMF Entity – Stop 343 Cincinnati, OH 45999 Can I make another Section 444 Election? No. There are no provisions under the Internal Revenue Code to allow another Section 444 Election. Reference Tools S Corporations Publication 1, Your Rights as a Taxpayer PDF Publication 538, Accounting Periods and Methods PDF Publication 541, Partnerships PDF Form 1065, U.S. Return of Partnership Income PDF Instructions for Form 1065, U.S. Return of Partnership Income PDF Form 1120S, U.S. Income Tax Return for an S Corporation PDF Instructions for Form 1120S, U.S. Income Tax Return for an S Corporation PDF Form 8752, Required Payment or Refund Under Section 7519 PDF Full list of tax forms and instructions Need Help? You can authorize someone to contact the IRS on your behalf. See if you qualify for help from a Low Income Taxpayer Clinic. If you can’t find what you need online, call the IRS number at the top of your notice or letter.