What this notice is about 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. Frequently asked 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. Reference Tools Publication 1, Your Rights as a Taxpayer Full list of tax forms and instructions Need Help? You can authorize someone to contact the IRS on your behalf. See if you qualify for help from a Low Income Taxpayer Clinic. If you can’t find what you need online, call the IRS number at the top of your notice or letter.