Information For...

For you and your family
Individuals abroad and more
EINs and other information

Filing For Individuals

Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate


Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

Popular For Tax Pros

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

Understanding your CP286D Notice

This notice informs you that 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.

Answers to common 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.