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Official form guide
Form 8716: Election To Have A Tax Year Other Than a Required Tax Year
IRS Form 8716 is used to elect a tax year other than the required tax year. Partnerships, S corporations, and personal service corporations file it, and it must be signed and filed by the earlier of the 15th day of the 5th month after the month that includes the 1st day of the tax year the election will be effective, or the due date of the tax return.
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IRS Form 8716 - Election To Have A Tax Year Other Than a Required Tax Year
IRS Form 8716 is used to elect a tax year other than the required tax year. Partnerships, S corporations, and personal service corporations file it, and it must be signed and filed by the earlier of the 15th day of the 5th month after the month that includes the 1st day of the tax year the election will be effective, or the due date of the tax return.
Risk Radar
Scan points- 1Submitting Form 8716 unsigned makes the election invalid.
- 2Failing to sign the form, making the election invalid.
- 3Omitting the authorized officer’s title on the signature line.
- 4Leaving Line 4 (required tax year) blank or entering an incorrect year.
- 5Not entering an ending date on Line 5 or entering a date that exceeds the 3‑month deferral limit.
Plain English
Form 8716 lets eligible entities choose a different fiscal year than the one the law normally requires. They fill in the new year dates, provide a contact, and sign the election. The signed form is then sent to the IRS before the deadline.
Submission Date
- Filing date: 2021-09-03 22:10:25
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a partnership, S corporation, or personal service corporation wants to elect a tax year other than the required tax year under section 444.
- Do not use it when the entity is not a partnership, S corporation, or personal service corporation, or when it is part of a tiered structure that is not allowed to make the election.
- Check Form 8752 instead when you must file the required payment or refund under section 7519 for an electing partnership or S corporation.
Form selector
Use this form or another form?
Electing partnership or S corporation needs required payment or refund under section 7519
Payment or refund must be reported separately from the election
✓ Confirm election is active and payment amount calculated
Personal service corporation must satisfy minimum distribution requirements under section 280H
Distribution limits affect deductible amounts
✓ Verify distribution calculation and attach Schedule H
Filing Form 8716 electronically
Unsigned copy must match signed version
✓ Ensure note “Filed Pursuant To Section 301.9100-2” is added
Deadline or filing window
The filing deadline is triggered when the entity wants the election to be effective for a specific tax year. The form must be filed by the earlier of the 15th day of the 5th month after the month that includes the 1st day of that tax year, or the due date of the tax return for that year. An automatic 12‑month extension is available if the top of the form includes the phrase “Filed Pursuant To Section 301.9100-2.”
Checklist
What you need before filling it out
Line 5 (Section 444(a) Election)
Ending date of first tax year for election · Entered on line 5 of Form 8716
Signature block
Authorized signer’s signature and title · Signature area on Form 8716
Employer identification number
Entity’s EIN · Box near top of Form 8716
Mailing address
Correct IRS address · Box 409101, Ogden, UT 84409
Electronic filing note
Text “Filed Pursuant To Section 301.9100-2” at top · Top of Form 8716 when filing unsigned
Before you submit
- 1Check the correct entity type box (Partnership, S corporation, or PSC).
- 2Confirm the EIN is entered accurately.
- 3Enter the ending date of the entity’s last filed tax year on line 3.
- 4Enter the required tax year ending date on line 4 if applicable.
- 5Complete the Section 444(a) election on line 5 with the correct effective date.
- 6Add “Filed Pursuant To Section 301.9100-2” at the top if filing within the 12‑month extension.
- 7Sign and date the form in the signature block under penalties of perjury.
- 8Attach a copy of the signed Form 8716 to the first income‑tax return for the election year.
- 9Mail the form to Box 409101, Ogden, UT 84409 (or submit the unsigned copy electronically).
- 10Keep the “Accepted” stamped copy for your records.
How to file this form
- 1Check the entity’s eligibility and select the appropriate entity type box.
- 2Fill in the EIN, address, and contact information.
- 3Enter the ending dates on lines 3, 4 (if required) and line 5 for the Section 444(a) election.
- 4If using the automatic 12‑month extension, type “Filed Pursuant To Section 301.9100-2” at the top of the form.
- 5Sign and date the form in the signature block.
- 6Attach a copy of the signed Form 8716 to the entity’s income‑tax return for the first election year.
- 7Mail the form to Box 409101, Ogden, UT 84409 (or submit the unsigned copy electronically) and retain the “Accepted” copy as proof of filing.
Known limitations
- 1No election may be made by an entity that is part of a tiered structure unless the structure consists solely of partnerships and/or S corporations all sharing the same tax year.
- 2The election ends if a partnership or S corporation willfully fails to comply with the requirements of section 7519.
- 3The election ends for a personal service corporation if it is penalized for willfully failing to comply with the requirements of section 280H.
- 4A new entity may elect a tax year under section 444 only if the deferral period does not exceed three months.
- 5An existing entity may retain its tax year under section 444 only if the deferral period does not exceed three months.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->Form 8716 is Rev. August 2021 and the top of the form directs users to www.irs.gov/Form8716 for the latest information. No change details are provided in the source.
What changed or needs a fresh check
- Edition date — confirm the form shows Rev. August 2021
- Fee — Not stated in the official source
- Mailing address — confirm mailing to Box 409101, Ogden, UT 84409
- Signature — confirm a signature and title are provided under penalties of perjury
- Electronic filing option — confirm an unsigned copy can be filed with the required note
Quick Facts
Downloads
After you file
- 1Keep the copy of Form 8716 that is stamped “Accepted” for your records.
- 2Retain books or records related to the form for as long as their contents may become material in the administration of any Internal Revenue law.
- 3File Form 8716 at the IRS address Box 409101, Ogden, UT 84409 as indicated in the Where To File section.
- 4Do not send Form 8716 to the Washington, DC address; use the Ogden, UT address instead.
- 5Expect the service center to return the accepted copy of the form after stamping it “Accepted.”
Sources
- SRCForm p.1 — filing deadline is the earlier of the 15th day of the 5th month after the month containing the 1st day of the tax year, or the due date of the return (excluding extensions).
- SRCForm p.1 — to obtain an extension, type “Filed Pursuant To Section 301.9100-2” and file within 12 months of the original due date.
- SRCForm p.1 — filing address is Box 409101, Ogden, UT 84409.
- SRCForm p.2 — election ends if partnership or S corporation willfully fails to comply with section 7519.
- SRCForm p.2 — election ends for PSC if penalized for willfully failing to comply with section 280H.
- SRCForm p.2 — PSC should not file Form 8752; must meet minimum distribution requirements of section 280H.
- SRCForm p.2 — new entity may elect only if deferral period is not more than three months.
- SRCForm p.2 — existing entity may retain tax year only if deferral period is not more than three months.
- SRCForm p.2 — no election may be made by an entity in a tiered structure unless it consists entirely of partnerships and/or S corporations with the same tax year.
- SRCForm p.2 — keep a copy of the form marked “Accepted” for your records.
Common confusion points
When is the filing deadline?
The deadline can be either of two dates, causing uncertainty.
→ Verify the earlier of the 15th day of the 5th month after the month containing the 1st day of the tax year, or the due date of the return (excluding extensions).
Do I need to file Form 8752 for a PSC?
PSCs may think a separate election form is required.
→ Confirm that a personal service corporation should not file Form 8752 and must meet the minimum distribution requirements of section 280H.
Can an entity in a tiered structure make the election?
The rules for tiered structures are complex.
→ Ensure the entity is not part of a disallowed tiered structure; only structures of partnerships and/or S corporations with the same tax year are permitted.
What if the deferral period is more than three months?
Some filers assume any deferral is allowed.
→ Check that the deferral period is three months or less for both new and existing entities before making the election.
Will the election end if we fail compliance?
Filers may be unaware of automatic termination triggers.
→ Verify compliance with section 7519 for partnerships/S corporations and section 280H for PSCs to avoid termination of the election.
Where do I send the completed form?
The address on the form’s cover page may be confusing.
→ Send the form to Box 409101, Ogden, UT 84409, not to the Washington, DC address.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8752 – should not be filed by an electing PSC; filing it would be incorrect.
Questions about IRS Form 8716
What is IRS Form 8716 used for?
Form 8716 lets eligible entities choose a different fiscal year than the one the law normally requires. They fill in the new year dates, provide a contact, and sign the election. The signed form is then sent to the IRS before the deadline.
Who must file IRS Form 8716?
Partnerships, S corporations, and personal service corporations (as defined in section 441(i)(2)) must file IRS Form 8716.
What information does IRS Form 8716 require?
The form collects the name and telephone number of a contact (Line 2), the required tax year (Line 4), and the ending date of the first tax year for which the election will be effective (Line 5).
When is IRS Form 8716 due?
It is due by the earlier of the 15th day of the 5th month after the month that includes the 1st day of the tax year the election will be effective, or the due date (not including extensions) of the income tax return for that tax year.
Where do I file IRS Form 8716?
File Form 8716 at the applicable IRS address shown on the form.
How do I complete IRS Form 8716?
Enter the required tax year on Line 4 and the elected year‑end on Line 5, then provide a contact name and phone on Line 2. Attach a copy of the signed Form 8716 to the income tax return for the first tax year of the election. Sign the form as an authorized officer or partner and date it. If needed, type “Filed Pursuant To Section 301.9100-2” at the top to claim the automatic 12‑month extension.
What happens if IRS Form 8716 is filed incorrectly?
If the form is not signed, the election is invalid and the entity cannot change its tax year.
When is the filing deadline?
The deadline can be either of two dates, causing uncertainty. Verify the earlier of the 15th day of the 5th month after the month containing the 1st day of the tax year, or the due date of the return (excluding extensions).
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