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  • 200106022. Regarding The Late Filing Of A Form 8716, Election To Have A Tax Year Other Than A

Get 200106022. Regarding The Late Filing Of A Form 8716, Election To Have A Tax Year Other Than A

INTERNAL REVENUE SERVICE Number: 200106022 Release Date: 2/9/2001 UIL Index Nos.: 9100.09-00 0444.03-00 CC:ITA:06/PLR-113160-00 November 6, 2000 Attn: Re: EIN: Late Filing of Form 8716 Dear This is.

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You must file annual Form 944 instead of filing quarterly Forms 941 only if the IRS notified you in writing. Go to .irs.gov/Form944 for instructions and the latest information. Read the separate instructions before you complete Form 944. Type or print within the boxes.

You can't use the 2022 Form 8752 for your base year ending in 2023. However, Temporary Regulations section 1.444-3T(b)(4)(iii) provides a special rule that extends the due date for filing Form 8752 and making the required payment related to certain back-up section 444 elections. Where to file.

Generally, Form 8716 must be filed by the earlier of: (1) the 15th day of the sixth month of the tax year for which the election will be first effective; or (2) the due date (without regard to extensions) of the income tax return that results from the IRC § 444 election.

The term “deferral period” means the number of months that occur between the last day of the elected tax year and the last day of the required tax year.

Generally, Form 8716 must be filed by the earlier of: (1) the 15th day of the sixth month of the tax year for which the election will be first effective; or (2) the due date (without regard to extensions) of the income tax return that results from the IRC § 444 election.

Form 8716 is filed by partnerships, S corporations, and personal 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.

Most employers are required to file Form 941, Employer's Quarterly Federal Tax Return, to report both the federal income taxes you withheld and the FICA taxes you withheld and paid during a calendar quarter. (Employers who qualify for annual reporting/payment, file Form 944.)

An existing S corporation generally uses Form 1128, Application to Adopt, Change, or Retain a Tax Year, to apply for a change in a permitted fiscal year. However, Form 8716, Election to Have a Tax Year Other Than a Required Tax Year, is used to apply for a change under Sec. 444.

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© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232
Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
Industries
Forms in Spanish
Localized Forms
State-specific Forms
Forms Kit
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232