What this notice is about 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 31. You may want to Keep this notice for your permanent records. Frequently asked 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. Reference Tools Publication 1, Your Rights as a Taxpayer Full list of tax forms and instructions 도움이 필요합니까? 귀하를 대신하여 IRS와 연락하도록 타인에게 권한을 부여할 수 있습니다.(영어). 저소득 납세자 클리닉(영어)으로부터 도움을 받을 수 있는지 알아보십시오. 온라인에서 필요한 정보를 찾을 수 없다면, 통지서 및 서신의 상단에 있는 IRS 번호로 전화하십시오. 서신이나 통지서를 받지 않았다면, 전화 상담을 이용하십시오. 본인 스스로 과태료 문제를 해결할 수 없다면 IRS내 독립기관인 납세자 보호 서비스에 연락하십시오.