Form 8716 - Election To Have A Tax Year Other Than A Required Tax Year
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28716
Election To Have a Tax Year Other Than a
Form
OMB No. 1545-1036
(Rev. December 2008)
Required Tax Year
Department of the Treasury
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
1
Check applicable box to indicate type of entity:
2
Name and telephone number (including area code) of person who 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
Month
Day
4
Enter ending date of required tax year determined under section 441(i), 706(b), or 1378
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
Also file a copy of Form 8716 with
your income tax return for the first tax
Section references are to the Internal
File Form 8716 at the applicable IRS
year for which the election is made. To
Revenue Code unless otherwise noted.
address shown below.
enable electronic filing, you may file an
unsigned Form 8716 containing the
Purpose of Form
If the entity’s
Use the following
same information as on the signed Form
principal place
address
8716 you filed separately.
Form 8716 is filed by partnerships,
of business or
S corporations, and personal service
principal office or
Effect of Section 444
corporations (as defined in section
agency is located
Election
441(i)(2)) to elect under section 444 to
in
have a tax year other than a required tax
Partnerships and S corporations. An
year.
electing partnership or S corporation
Connecticut, Delaware,
must file Form 8752, Required Payment
When To File
District of Columbia,
Georgia, Illinois, Indiana,
or Refund Under Section 7519, for each
Department of
Form 8716 must be signed and filed by
Kentucky, Maine, Maryland,
year the election is in effect. Form 8752
the Treasury
Massachusetts, Michigan,
the earlier of:
is used to figure and make the payment
Internal Revenue
New Hampshire,
Service Center
required under section 7519 or to obtain
1. The 15th day of the 5th month
New Jersey, New York,
Cincinnati, OH
a refund of net prior year payments. File
North Carolina, Ohio,
following the month that includes the 1st
45999
Pennsylvania, Rhode Island,
Form 8752 by May 15 following the
day of the tax year the election will be
South Carolina, Tennessee,
calendar year in which each applicable
effective or
Vermont, Virginia, West
election year begins.
Virginia, Wisconsin
2. The due date (not including
The section 444 election will end if the
extensions) of the income tax return for
partnership or S corporation is penalized
the tax year resulting from the section
Alabama, Alaska, Arizona,
for willfully failing to make the required
Arkansas, California,
444 election.
Colorado, Florida, Hawaii,
payments.
Items 1 and 2 relate to the tax year, or
Idaho, Iowa, Kansas,
Department of
Personal service corporations (PSC).
Louisiana, Minnesota,
the return for the tax year, for which the
the Treasury
Mississippi, Missouri,
An electing PSC should not file Form
Internal Revenue
ending date is entered on line 5 above.
Montana, Nebraska,
Service Center
8752. Instead, it must comply with the
Under Regulations section 301.9100-2,
Nevada, New Mexico, North
Ogden, UT
minimum distribution requirements (see
Dakota, Oklahoma, Oregon,
the entity is automatically granted a
84201
next paragraph) of section 280H for
South Dakota, Texas, Utah,
12-month extension to make an election
each year the election is in effect. If the
Washington, Wyoming
on Form 8716. To obtain an extension,
PSC does not meet these requirements,
type or legibly print "Filed Pursuant To
the applicable amounts it may deduct
Section 301.9100-2" at the top of Form
An entity without a principal office or
for payments made to its
8716, and file the form within 12 months
agency or principal place of business in
employee-owners may be limited.
of the original due date.
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.
Cat. No. 64725S
Form
(Rev. 12-2008)
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