8716

Election To Have A Tax Year Other Than a Required Tax Year

Agency
IRS
Revision
Rev. August 2021
Fillable fields
19
Pages
3
Official source
IRS form page
Checked
October 21, 2026
Fill 8716 online
Page 1 of form 8716

Form 8716: Election To Have a Tax Year Other Than a Required Tax Year

Form 8716 is filed by partnerships, S corporations, and personal service corporations (PSCs) to elect under section 444 to have a tax year other than a required tax year, the instructions say. They also say the required tax year for an S corporation or PSC is a calendar year, and that generally the required tax year for a partnership is the tax year of a majority of its partners.

The election is made only once. It stays in effect until the entity changes to its required tax year or another permitted year, or is penalized for willfully failing to comply with section 280H or 7519. An electing partnership or S corporation files Form 8752 for each year the election is in effect, while an electing PSC follows the minimum distribution requirements of section 280H instead.

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What's on Form 8716

Entity information

Name, employer identification number and address of the entity.

Line 1: type of entity

Boxes for partnership, S corporation (or C corporation electing to be an S corporation), or personal service corporation (PSC).

Line 2: contact person

Name and telephone number, including area code, of a person the IRS may call for information.

Lines 3 and 4: tax years

The ending date of the tax year on the last filed return (or the year a new entity is adopting) and the ending date of the required tax year under section 441(i), 706(b), or 1378.

Line 5: section 444(a) election

Boxes for adopting, retaining or changing to, and the ending date of the first tax year for which the election will be effective.

Signature

A declaration under penalties of perjury, the signature and title, and the date.

How to fill out Form 8716

  1. 1

    Line 1

    Check the box showing whether the entity is classified for federal income tax purposes as a partnership, an S corporation (or a C corporation electing to be one), or a PSC.

  2. 2

    Line 2

    Enter the name and telephone number, including area code, of a person the IRS may call for information needed to process the election.

  3. 3

    Lines 3 and 4

    Enter the ending date of the tax year on the last filed return (a new entity enters the year it is adopting), then the ending date of the required tax year.

  4. 4

    Line 5

    Check adopting, retaining or changing to, and enter the ending date of the first effective tax year. The instructions limit the deferral period, generally to not more than 3 months.

  5. 5

    Sign

    The instructions say Form 8716 is not a valid election unless it is signed by the person they name for the entity type.

  6. 6

    Special headings

    For a backup section 444 election, type or print "Backup Election" at the top. For the automatic 12-month extension, type or print "Filed Pursuant To Section 301.9100-2" at the top.

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Deadline, where to file and what follows

When to file

By the earlier of the 15th day of the 5th month following 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 return for the tax year resulting from the election.

Where to file

Kansas City, MO 64999 or Ogden, UT 84201, based on the state of the principal place of business, office or agency. An entity with none in the United States files with the Internal Revenue Service Center, P.O. Box 409101, Ogden, UT 84409.

Copy with the return

The instructions say to also file a copy with the income tax return for the first tax year of the election. To enable electronic filing, an unsigned copy with the same information may be filed.

Extension

Under Regulations section 301.9100-2, the instructions say the entity is automatically granted a 12-month extension, with that heading on the form and filing within 12 months of the original due date.

Acceptance

The service center stamps an accepted election "Accepted" and returns a copy. The instructions say to keep that copy for your records.

Form 8752

Electing partnerships and S corporations file Form 8752 for each year the election is in effect, by May 15 following the calendar year in which each applicable election year begins.

Related forms

Who files Form 8716?

  • Partnerships

    A partnership makes the election with this form. The instructions say a partner or a limited liability company member signs and dates it.

  • S corporations

    An S corporation, or a C corporation electing to be an S corporation. The instructions say such a corporation states its intention on Form 2553 and doesn't attach Form 8716 to it.

  • Personal service corporations

    A PSC as defined in section 441(i)(2). The instructions say an electing PSC should not file Form 8752 and follows the section 280H minimum distribution requirements.

  • Corporate signers

    For corporations, the president, vice president, treasurer, assistant treasurer, chief accounting officer, or another officer authorized to sign the return signs. A receiver, trustee in bankruptcy, or assignee in control signs instead.

  • Not for some tiered structures

    The instructions say no election may be made by an entity in a tiered structure, other than one made up entirely of partnerships and/or S corporations that all have the same tax year.

The form is filed by business entities, and signed by a partner, member or corporate officer.

Official sources and the blank

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Questions about Form 8716

Who files Form 8716?

Partnerships, S corporations, and personal service corporations that elect under section 444 to have a tax year other than a required tax year.

When is Form 8716 due?

By the earlier of the 15th day of the 5th month following the month that includes the 1st day of the election tax year, or the due date (not including extensions) of the return for that year.

Where is Form 8716 mailed?

To the Kansas City or Ogden service center, based on the state list on the form. Entities without a U.S. office or place of business use P.O. Box 409101, Ogden, UT 84409.

What is a deferral period?

The instructions define it as the number of months between the last day of the elected tax year and the last day of the required tax year. A September 30 year against a calendar year is 3 months.

Does a personal service corporation file Form 8752?

No. The instructions say an electing PSC should not file Form 8752 and instead follows the minimum distribution requirements of section 280H.

Can the election be made again after it ends?

No. The instructions say that if the election is terminated, the entity may not make another section 444 election.