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.
How to get help
- Call the 800, 866 or 888 number listed on the top right corner of your notice.
- Authorize someone (such as an accountant) to contact the IRS on your behalf using Form 2848, Power of Attorney and Declaration of Representative (PDF).
- See if you qualify for help from a Low Income Taxpayer Clinic.