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 CP287A Notice

You filed your Form 8716, Election To Have a Tax Year Other Than a Required Tax Year late, so we can’t process your request. 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 31st.

You may want to

Keep this notice for your permanent records.

Answers to common questions

What is the due date of Form 8716?

The earlier of:

  • the due date (not including extensions) of the income tax return for the tax year resulting from the Internal Revenue Code (IRC) Section 444 election, or
  • the 15th day of the 5th month following the month that includes the 1st day of the tax year the election will be effective.

Printable samples of this notice (PDF)

How to get help