Understanding your CP286D Notice


What this notice is about

We terminated your Section 444 election because you didn't file Form 8752, Required Payment or Refund Under Section 7519, annually as required. This election allowed you to file your business income tax return (either Form 1065 or Form 1120-S) on a fiscal year basis.

What you need to do

You may want to

  • Review this notice with your tax preparer.
  • Review the rules for maintaining a Section 444 Election.
  • Review your records to determine whether you timely filed the required Forms 8752 with appropriate payment.
  • If you believe the notice is incorrect, call us for assistance at the toll-free number listed in the top right corner of your notice.

Frequently asked questions

What if I do not agree with the termination?

If you disagree with the termination, and you believe you filed Form 8752 with the required payments, send supporting documentation showing Form 8752 was compliant, along with this notice, to:

Internal Revenue Service
BMF Entity – Stop 343
Cincinnati, OH 45999

Can I make another Section 444 Election?

No. There are no provisions under the Internal Revenue Code to allow another Section 444 Election.

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