Form 8716 (Rev. December 2013)

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8716
Election To Have a Tax Year Other Than a
Form
Required Tax Year
OMB No. 1545-1036
(Rev. December 2013)
Department of the Treasury
Information about Form 8716 and its instructions is at
Internal Revenue Service
Name
Employer identification number
Type or
Number, street, and room or suite no. (or P.O. box number if mail is not delivered to street address)
Print
City or town, state, and ZIP code
Name and telephone number (including area code) of person who
2
1
Check applicable box to indicate type of entity:
may be called for information:
Partnership
S corporation (or C corporation electing to
be an S corporation)
Personal service corporation (PSC)
Month
Day
Year
3
Enter ending date of the tax year for the entity’s last filed return. A new entity should enter
the ending date of the tax year it is adopting
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Month
Day
4
Enter ending date of required tax year determined under section 441(i), 706(b), or 1378 .
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Month
Day
Year
5
Section 444(a) Election. Check the applicable box and enter the ending date of the first tax
year for which the election will be effective that the entity is (see instructions):
Adopting
Retaining
Changing to
Under penalties of perjury, I declare that the entity named above has authorized me to make this election under section 444(a), and that the statements made are, to the
best of my knowledge and belief, true, correct, and complete.
Signature and title (see instructions)
Date
General Instructions
Where To File
File Form 8716 at the applicable IRS address shown below.
Section references are to the Internal Revenue Code unless
otherwise noted.
If the entity’s principal
Use the following
Purpose of Form
place of business or
address
principal office or
Form 8716 is filed by partnerships, S corporations, and personal
agency is located in
service corporations (as defined in section 441(i)(2)) to elect
under section 444 to have a tax year other than a required tax
year.
When To File
Connecticut, Delaware, District of
Columbia, Florida, Georgia, Illinois,
Form 8716 must be signed and filed by the earlier of:
Indiana, Kentucky, Maine, Maryland,
Massachusetts, Michigan,
1. The 15th day of the 5th month following the month that
Department of the Treasury
New Hampshire, New Jersey,
Internal Revenue Service Center
includes the 1st day of the tax year the election will be effective
New York, North Carolina, Ohio,
Cincinnati, OH 45999
or
Pennsylvania, Rhode Island, South
Carolina, Tennessee, Vermont,
2. The due date (not including extensions) of the income tax
Virginia, West Virginia, Wisconsin
return for the tax year resulting from the section 444 election.
Items 1 and 2 relate to the tax year, or the return for the tax
year, for which the ending date is entered on line 5 above.
Under Regulations section 301.9100-2, the entity is
Alabama, Alaska, Arizona, Arkansas,
automatically granted a 12-month extension to make an election
California, Colorado, Hawaii, Idaho,
Iowa, Kansas, Louisiana, Minnesota,
on Form 8716. To obtain an extension, type or legibly print
Department of the Treasury
Mississippi, Missouri, Montana,
"Filed Pursuant To Section 301.9100-2" at the top of Form
Internal Revenue Service Center
Nebraska, Nevada, New Mexico,
8716, and file the form within 12 months of the original due date.
Ogden, UT 84201
North Dakota, Oklahoma, Oregon,
South Dakota, Texas, Utah,
Washington, Wyoming
An entity without a principal office or agency or principal
place of business in the United States must file Form 8716 with
the Internal Revenue Service Center, P.O. Box 409101, Ogden,
UT 84409.
8716
For Paperwork Reduction Act Notice, see instructions.
Form
(Rev. 12-2013)
Cat. No. 64725S

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