Get Form 8752 Required Payment Or Refund Under Section 7519 Do Not Attach This Form To Form 1065, Form

Filling out Form 8752 is essential for partnerships and S corporations that have made a section 444 election. This guide provides a step-by-step approach to help users complete the form accurately and efficiently.

Follow the steps to complete Form 8752 online.

1. Click ‘Get Form’ button to obtain the form and open it in the editor.
2. Enter the applicable election year in the designated fields for the tax year beginning and ending dates.
3. Provide the name of the partnership or S corporation as well as its employer identification number.
4. Fill in the address details, including the street address, city, state, and ZIP code. If using a P.O. box, follow the provided instructions.
5. Check the appropriate box to indicate how the entity is classified for federal income tax purposes (Partnership or S Corporation).
6. If applicable, check the box if this is the entity's first tax year, if filing for a full refund due to a terminating event, or if the entity had a short base year.
7. For the net income for the base year, input the correct amounts as defined in the instructions depending on whether the entity had a short or standard base year.
8. Report the applicable payments made during the base year in the appropriate field.
9. Calculate the deferral ratio and enter it as a percentage.
10. Multiply the deferred amount by line 3 calculations to complete the necessary fields.
11. Enter the required payment calculations based on the given instructions for lines 9b and 10.
12. After ensuring all fields are correctly filled, sign the form where indicated.
13. Keep a copy of this form for your records, then save changes, download, print, or share the form as needed.

Complete your Form 8752 online to ensure timely submission and compliance.