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 Prepare and file your Form 1065, U.S. Return of Partnership Income, or Form 1120-S, U.S. Income Tax Return for an S Corporation, on a calendar year basis if you are still in business. If you have a credit balance on Form 8752, you must file a FINAL Form 8752 to claim your refund. 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. Helpful information S Corporations Publication 538, Accounting Periods and Methods Publication 541, Partnerships Reference Tools Publication 1, Your Rights as a Taxpayer Notice Topic 651 Notice Topic 653 Full list of tax forms and instructions Need Help? You can authorize someone to represent you before the IRS or inspect and/or receive confidential tax information. You may be eligible for free help from the Taxpayer Advocate Service (TAS). See if you qualify for help from a Low Income Taxpayer Clinic. You can request a copy of your notice or letter in Braille or large print. If you can’t find what you need online, call the telephone number on your notice or letter.