What this notice is about
We denied your Form 8716, Election To Have a Tax Year Other Than a Required Tax Year, because an Internal Revenue Code (IRC) Section 444 election was previously terminated. We'll mail your denied Form 8716 separately.
What you need to do
File your annual return at the end of your required tax year, usually Dec. 31.
You may want to
Keep this notice for your permanent records.
Frequently asked questions
ob极郤 often can I make an IRC Section 444 election?
You can only make that election once.
ob极郤 long does an IRC Section 444 election last?
It remains in effect until:
- You change your accounting period to a required tax year,
- You change your accounting period to some other permitted year, OR
- You're penalized for willfully failing to comply with the requirements of IRC Sections 280H or 7519.
Herramientas de referencia
- Publicaci車n 1 (SP), Derechos del Contribuyente
- Publicaci車n 594 (sp), El Proceso de Cobro del IRS PDF
- Publicaci車n 1660 (SP), Derechos para la Apelaci車n de Cobros PDF
- Aviso 746, Informaci車n Sobre su Aviso, Multas e Intereses PDF
- Pago de impuestos
- Lista completa de formularios y publicaciones tributarios (en ingl谷s)
?Necesita ayuda?
- Puede autorizar a alguien para comunicarse con el IRS en su nombre.
- Vea si califica para recibir ayuda de una .
- Si no puede encontrar lo que necesita en l赤nea, llame al n迆mero del IRS que se indica en la parte superior de su carta o aviso. Si no recibi車 una carta o aviso, utilice la asistencia telef車nica.
- Si no puede resolver la multa por su cuenta, comun赤quese con el Servicio del Defensor del Contribuyente, una organizaci車n independiente dentro del IRS.