Understanding your CP287B Notice

We denied your Form 8716, Election To Have a Tax Year Other Than a Required Tax Year, because your deferral period is more than 3 months. 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 a “deferral period”?

The number of months between the last day of the elected tax year and the last day of the required tax year.

Printable samples of this notice (PDF)

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, you can call the IRS at the 800, 866, or 888 number listed on the notice.