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

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Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Understanding your CP287C Notice

We denied your Form 8716, Election To Have a Tax Year Other Than a Required Tax Year, because an Internal Revenue Code (IRC) Section 444 election was previously terminated. 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

How often can I make an IRC Section 444 election?

You can only make that election once.

How long does an IRC Section 444 election last?

It remains in effect until

  • You change your accounting period to a required tax year,
  • You change your accounting period to some other permitted year, OR
  • You’re penalized for willfully failing to comply with the requirements of IRC Sections 280H or 7519.

Printable samples of this notice (PDF)

How to get help