We use cookies to improve security, personalize the user experience, enhance our marketing activities (including cooperating with our marketing partners) and for other business use.
Click "here" to read our Cookie Policy. By clicking "Accept" you agree to the use of cookies. Read less
Read more
Accept
Loading
Form preview
  • US Legal Forms
  • Form Library
  • More Forms
  • More Uncategorized Forms
  • 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.

How it works

  1. Open form

    Open form follow the instructions

  2. Easily sign form

    Easily sign the form with your finger

  3. Share form

    Send filled & signed form or save

How to use or fill out the 200106022 regarding the late filing of a Form 8716, Election to Have a Tax Year Other Than A online

Filing the 200106022, which addresses the late filing of Form 8716, is essential for taxpayers seeking to elect a different tax year. This guide will provide clear and concise steps to assist users in completing the form online effectively.

Follow the steps to complete your form accurately.

  1. Click ‘Get Form’ button to access the form and open it in a suitable editor.
  2. Identify the taxpayer’s information section. Enter the name, address, and employer identification number (EIN) of the entity making the election. Ensure accuracy to avoid delays.
  3. Fill out the section indicating the desired tax year. Specify the ending date of the tax year the taxpayer wishes to elect, ensuring it aligns with the regulations.
  4. Provide a brief explanation of the circumstances leading to the late filing. This should include details that substantiate the request for relief under section 301.9100-3.
  5. If applicable, include the name and contact information of the tax professional who assisted in the filing. This helps validate the reason for the late submission.
  6. Review all entered information carefully for any errors or omissions. A complete and accurate submission is critical for the approval of the request.
  7. Upon final review, save the changes made to the form. The form can now be downloaded, printed, or shared as needed for further actions.

Ensure your filings are timely and accurate by completing your documents online today.

Get form

Experience a faster way to fill out and sign forms on the web. Access the most extensive library of templates available.
Get form

Related content

200106022 Release Date: 2/9/2001 UIL Index Nos.:...
Feb 9, 2001 — above-named taxpayer regarding the late filing of a Form 8716,. Election...
Learn more

Related links form

11-0092 IN THE SUPREME COURT OF TEXAS IN RE COMMITMENT OF CHARLES ANTHONY WILLIAMS RESPONSE FOR THE Appellant's Reply Brief - Supreme Court Of Texas IN THE SUPREME COURT OF TEXAS AUSTIN, TEXAS NO. 01 ... Petition For Writ Of Mandamus-TSC.doc

Questions & Answers

Get answers to your most pressing questions about US Legal Forms API.

Contact support

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.

Get This Form Now!

Use professional pre-built templates to fill in and sign documents online faster. Get access to thousands of forms.
Get form
If you believe that this page should be taken down, please follow our DMCA take down processhere.

Industry-leading security and compliance

US Legal Forms protects your data by complying with industry-specific security standards.
  • In businnes since 1997
    25+ years providing professional legal documents.
  • Accredited business
    Guarantees that a business meets BBB accreditation standards in the US and Canada.
  • Secured by Braintree
    Validated Level 1 PCI DSS compliant payment gateway that accepts most major credit and debit card brands from across the globe.
Get 200106022. Regarding The Late Filing Of A Form 8716, Election To Have A Tax Year Other Than A
Get form
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
Privacy Notice
Legal Hub
Content Takedown Policy
Bug Bounty Program
About Us
Blog
Affiliates
Contact Us
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 WorkFlow
DocHub
Instapage
Social Media
Call us now toll free:
+1 833 426 79 33
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
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
Privacy Notice
Legal Hub
Content Takedown Policy
Bug Bounty Program
About Us
Blog
Affiliates
Contact Us
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 WorkFlow
DocHub
Instapage
Social Media
Call us now toll free:
+1 833 426 79 33
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