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Understanding your CP287 Notice

We denied your Form 8716 request for an Internal Revenue Code (IRC) Section 444 election because we show you established your tax year as a calendar year.

What you need to do

File your annual return at the end of your required tax year, usually Dec. 31st.

Answers to Common Questions

Is there another way to elect the use of a fiscal tax year?

If you’re a subchapter S corporation, you may be eligible to adopt the use of a fiscal tax year under Rev. Proc. 2006-46.

Page Last Reviewed or Updated: 12-Feb-2016

Printable samples of this notice (PDF)



How to get help

  • Call the 1-800, 1-866 or 1-888 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.