Form 8752, Required Payment or Refund Under Section 7519
Form 8752 is how a partnership or S corporation with a section 444 fiscal-year election figures its required payment, or claims a refund of prior payments. Fill in the official IRS PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 8752?
When a partnership or S corporation elects under section 444 to use a tax year other than its required year, section 7519 makes it deposit an amount that roughly offsets the tax deferral its owners get from the fiscal year. Form 8752 computes that required payment each year, based on the entity’s net income for the base year and the number of deferral months.
The form works in both directions: if the computed required payment is higher than what the entity has on deposit, it pays the difference, and if it is lower, the form claims a refund of the excess. An entity with a section 444 election in effect generally files Form 8752 every year, even when the payment due is zero.
Who files 8752?
- Partnerships with a section 444 election to use a fiscal tax year instead of their required year
- S corporations with a section 444 election in effect
- Entities whose section 444 election has ended and that are claiming a refund of net prior year payments
- Fiscal-year entities that owe no payment this year but must still file to keep the election in effect
How to fill out 8752
- Enter the entity’s name, address, and employer identification number at the top of the form.
- Work through the lines to figure the base year net income and the deferral ratio for the election year.
- Compute the required payment and compare it with the net required payment balance from prior years.
- Enter the payment due or the refund claimed on the appropriate line.
- Download the finished PDF, sign it, and mail it with any payment to the IRS address in the form instructions. Form 8752 is filed on its own, not attached to the entity’s income tax return.
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Frequently asked questions
Do I file Form 8752 if the required payment is zero?
Generally yes. While the section 444 election is in effect, the entity files Form 8752 each year so the IRS can track the running balance, even in years when no payment is due. Check the current instructions at irs.gov for the filing details.
Is the section 7519 payment a tax?
No. It is a refundable deposit that offsets the deferral benefit of the fiscal year. It is not deductible, and it does not flow through to the partners or shareholders as a tax payment or credit.
When do I get the money back?
The balance is refunded through Form 8752 itself, either in a year when the computed required payment drops below what is on deposit or after the section 444 election terminates and the entity files a final Form 8752.