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Understanding your CP287A Notice

You filed your Form 8716 late. Therefore, 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 Dec. 31st.

Answers to Common Questions

What is the due date of Form 8716?

You must file the form by 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.

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.