Form 8752

Department of the Treasury 

Internal Revenue Service 

Don’t attach this form to Form 1065 or Form 1120-S; file it separately. 

Go to www.irs.gov/Form8752 for the latest information.

For the required payment figured using the net income from the base year ending , 2023

Due by May 15, 2024.

OMB No. 1545-0123

2023

Required Payment or Refund Under Section 7519

Type or print

Name of partnership or S corporation Employer identification number

Number, street, and room or suite no. If a P.O. box, see instructions.

City or town, state or province, country, and ZIP or foreign postal code

A Check applicable box to show how entity is classified for federal income tax purposes: (1) Partnership

(2) S Corporation

B If this is the entity’s first tax year, skip lines 1–10, enter -0- on line 11, and check this box . . . . . . . . . . .

C If this form is being filed to claim a full refund of the net required payment balance because of a terminating event, skip

lines 1–9a, enter -0- on line 9b, complete lines 10–12, and check this box . . . . . . . . . . . . . . . .

D If the entity had a short base year (a base year of less than 12 months), check this box. See the line 1 instructions for the

definition of “base year” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1 Net income for base year. If the entity had a short base year, increase the net income for the

short base year by the applicable payments made during the base year (line 2 below), and 

multiply the result by the ratio of 12 over the number of months in the short base year. Carry out 

the ratio to at least 3 decimal places. If zero or less, enter -0- . . . . . . . . . . . . 1

2 Applicable payments made during base year . . . . . . . . . . . . . . . . . 2

3 Deferral ratio. Divide the number of months in the deferral period by 12 and enter the result as a 

percentage. Carry out your answer to at least the nearest tenth of a percent . . . . . . . 3 . %

4 Line 1 deferred amount. Multiply line 1 by line 3 . . . . . . . . . . . . . . . . 4

Caution: If the entity had a short base year, skip lines 5 and 6 and go to line 7.

5 Line 2 deferred amount. Multiply line 2 by line 3 . . . . . . 5

6 Applicable payments made during the deferral period of the base 

year . . . . . . . . . . . . . . . . . . . . 6

7 If the entity had a 12-month base year, subtract line 6 from line 5. If zero or less, enter -0-. If the

entity had a short base year, enter the applicable payments made during the deferral period of

the applicable election year . . . . . . . . . . . . . . . . . . . . . . . 7

8 Net base year income. If the entity had a 12-month base year, add lines 4 and 7. If the entity had 

a short base year, subtract line 7 from line 4. If zero or less, enter -0- . . . . . . . . . 8

9a Multiply line 8 by 38% (0.38) . . . . . . . . . . . . . 9a

b If line 9a is more than $500 or the required payment for any prior tax year was more than $500, 

enter the amount from line 9a here. Otherwise, enter -0- . . . . . . . . . . . . . 9b

10 Net required payment balance. Enter the excess of the required payments made for all prior 

years over the refunds of any required payments received for all prior years . . . . . . . 10

11 Required payment due. If line 9b is larger than line 10, subtract line 10 from line 9b. See the

line 11 instructions for payment options . . . . . . . . . . . . . . . . . . . 11

12 Refund of net prior year payments. If line 10 is larger than line 9b, subtract line 9b from line 10 12

Sign 

Here

Keep a copy of 

this form for your 

records.

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my 

knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has 

any knowledge.

Signature of officer, partner, or limited liability company member Date Title

Paid 

Preparer 

Use Only

Print/Type preparer’s name Preparer’s signature Date Check if 

self-employed

PTIN

Firm’s name 

Firm’s address 

Firm’s EIN 

Phone no.

For Paperwork Reduction Act Notice, see the instructions. Cat. No. 64988D Form 8752 (2023)
Form 8752 (2023) Page 2

General Instructions

Section references are to the Internal Revenue Code unless 

otherwise noted.

Future developments. For the latest information about 

developments related to Form 8752 and its instructions, such as 

legislation enacted after they were published, go to 

www.irs.gov/Form8752. 

Purpose of form. Partnerships and S corporations use Form 8752 

to figure and report the payment required under section 7519 or to 

obtain a refund of net prior year payments.

Section 7519 payments are required of any partnership or 

S corporation that has elected under section 444 to have a tax year 

other than a required tax year.

Who must file. A partnership or S corporation must file Form 8752 

if it made a section 444 election by filing Form 8716, Election To 

Have a Tax Year Other Than a Required Tax Year, and its election is 

in effect for the tax year. A partnership or S corporation that

terminates its section 444 election or liquidates must also file Form 

8752 to claim a refund of its net required payment balance. Form 

8752 must be filed for each year the section 444 election is in effect, 

even if the required payment for the applicable election year is zero. 

See section 7519(c) for details. 

Don’t file Form 8752 for a personal service corporation (as 

defined in Regulations section 1.441-3). Instead, file Schedule H 

(Form 1120), Section 280H Limitations for a Personal Service 

Corporation (PSC), with the corporation’s income tax return.

When to file. For applicable election years beginning in 2023, Form 

8752 must be filed and the required payment made on or before

May 15, 2024.

▲!

CAUTION

For your base year ending in 2023, you must use the 

2023 Form 8752. You can’t use the 2023 Form 8752 for 

your base year ending in 2024.

However, Temporary Regulations section 1.444-3T(b)(4)(iii) 

provides a special rule that extends the due date for filing Form 

8752 and making the required payment related to certain back-up 

section 444 elections.

Where to file. File Form 8752 at the applicable IRS address listed 

below.

If the entity’s principal place of 

business or principal office 

or agency is located in:

Use the following address: 

Connecticut, Delaware, 

District of Columbia, Georgia, 

Illinois, Indiana, Kentucky, 

Maine, Maryland, 

Massachusetts, Michigan, 

New Hampshire, New Jersey, 

New York, North Carolina, Ohio, 

Pennsylvania, Rhode Island, 

South Carolina, Tennessee, 

Vermont, Virginia, West Virginia, 

Wisconsin

Department of the Treasury 

Internal Revenue Service 

Kansas City, MO 

64999

Alabama, Alaska, Arizona, 

Arkansas, California, Colorado, 

Florida, Hawaii, Idaho, Iowa, 

Kansas, Louisiana, Minnesota, 

Mississippi, Missouri, Montana, 

Nebraska, Nevada, New Mexico, 

North Dakota, Oklahoma, 

Oregon, South Dakota, Texas, 

Utah, Washington, Wyoming

Department of the Treasury 

Internal Revenue Service 

Ogden, UT 

84201

An entity without a principal office or agency or principal place of 

business in the United States must file Form 8752 with the Internal 

Revenue Service Center, P.O. Box 409101, Ogden, UT 84409.

Penalties. If the required payment isn’t made by the due date, the 

entity may have to pay a penalty equal to 10% of the 

underpayment. For this purpose, “underpayment” means the 

excess of the required payment over the amount (if any) of such

payment made on or before the due date for the applicable election 

year. The penalty will not be imposed if the entity can show that the 

failure to pay on time was due to reasonable cause and not willful 

neglect. If you include this penalty with the entity’s payment, identify 

and enter the penalty amount in the bottom margin of page 1. Don’t 

include the penalty in the Required payment due space on line 11. 

Other penalties may also apply. If the entity receives a notice about 

a penalty after it files Form 8752, the entity should send us an 

explanation and we will determine if the entity meets reasonable 

cause criteria. Do not attach an explanation when filing Form 8752.

Amended return. To correct an error in a Form 8752 already filed, 

file an amended Form 8752 and write “Amended Return” across the 

top.

Specific Instructions

For the applicable election year beginning in 2023, enter the ending 

date of the base year ending in 2023. See the definitions of 

applicable election year and base year under Line 1. Net income for 

base year, later.

Address. Include the suite, room, or other unit number after the 

street address. If the Post Office doesn’t deliver mail to the street 

address and the entity has a P.O. box, show the box number 

instead of the street address.

Item B. If an applicable election year is the entity’s first year of 

existence (that is, it is a newly formed entity and therefore doesn’t 

have a base year), the required payment is zero.

Item C. If the entity terminated its section 444 election and the 

termination took effect for a tax year ending in 2023, or the entity 

liquidated during a tax year ending in 2023, check this box. The 

entity should claim a full refund of the net required payment balance 

shown on line 10. See section 7519(c)(3) to determine when you are 

eligible for the refund.

A partnership’s section 444 election ends if the partnership 

changes its accounting period to its required tax year or some other 

permitted year, it is penalized for willfully failing to comply with the 

requirements of section 7519, or it becomes a member of a tiered 

structure and the same tax year exception doesn’t apply (see 

Temporary Regulations section 1.444-2T for more about tiered 

structures). 

An S corporation’s section 444 election ends if it changes its 

accounting period to a calendar year or some other permitted year, 

it is penalized for willfully failing to comply with the requirements of 

section 7519, it becomes a member of a tiered structure and the 

same tax year exception doesn’t apply (see Temporary Regulations 

section 1.444-2T), or its S corporation election terminates (unless it 

immediately becomes a personal service corporation).

See Temporary Regulations section 1.444-1T(a)(5)(ii) for the 

effective date of the termination of a section 444 election.

Once a section 444 election is terminated, the entity may never 

make another section 444 election.

Line 1. Net income for base year. The term “base year” means the 

tax year preceding the applicable election year. Any tax year for 

which a section 444 election is in effect, including the first tax year 

the section 444 election is made, is an applicable election year. For 

example, if you are completing Form 8752 for the applicable 

election year beginning October 1, 2023, and ending September 30, 

2024, the base year is the tax year beginning October 1, 2022, and 

ending September 30, 2023.

Partnerships. Line 1 net income is the aggregate (not less than 

zero) of the partnership’s items of income and expense, other than 

tax-exempt income, nondeductible expenses, and guaranteed

payments under section 707(c). When figuring this amount, 

disregard any limitations at the partner level. For base years 

beginning in 2022, line 1 should equal the amount on the 2022 Form 

1065, line 1, of Analysis of Net Income (Loss), plus the aggregate 

items of income and expense, if any, reported on the attached 

statement for Schedule K, line 20c (but not less than zero).
Form 8752 (2023) Page 3

S corporations. Line 1 net income is the aggregate (not less than 

zero) of the corporation’s items of income and expense, other than

tax-exempt income and nondeductible expenses. When figuring this 

amount, disregard any limitations at the shareholder level. For base 

years beginning in 2022, line 1 should equal the amount on the 

2022 Form 1120-S, Schedule K, line 18, plus the aggregate items of 

income and expense, if any, reported on Schedule K, line 17d (but 

not less than zero). For this purpose, all S corporations must

complete Schedule K, line 18.

If an S corporation was a C corporation for its base year, the 

C corporation’s taxable income is treated as the net income of the 

S corporation for the base year. See Temporary Regulations section 

1.7519-1T(b)(5) for other details.

Line 2. Applicable payments. In general, the term “applicable 

payments” means any amount deductible in the base year that is 

includible at any time, directly or indirectly, in the gross income of

any partner or shareholder who was a partner or shareholder during 

the base year. However, the term doesn’t include guaranteed 

payments. Examples of applicable payments are officer’s 

compensation, wages, and rent paid to any partner or shareholder.

If the S corporation was a C corporation for its base year, 

applicable payments of the C corporation are treated as if received 

from an S corporation.

Line 3. Deferral ratio. The deferral period is the number of months 

between:

• The beginning of the elected tax year, and

• The close of the first required tax year ending within such a 

year.

For example, the required tax year for an S corporation is the 

calendar year, ending on December 31. If an S corporation elects a 

tax year beginning on November 1, there would be 2 months 

between the beginning of the elected tax year and the end of the 

required tax year (December 31). The deferral period for the elected 

tax year would be 2 months.

Line 9b. If you enter zero on line 9b and you didn’t make any prior 

year required payment for which a refund can be claimed, enter 

zero on line 10, skip lines 11 and 12, and complete the signature 

section. You are required to file Form 8752 to show that you have a 

zero liability for the applicable election year beginning in 2023.

Line 11. Required payment due. If you are enrolled in the 

Electronic Federal Tax Payment System (EFTPS), you can pay your 

balance due online or by phone. EFTPS is a free service provided 

by the U.S. Department of Treasury. If you aren’t required to use 

EFTPS, you may still participate voluntarily. To pay the balance due, 

get more information, or enroll in EFTPS, visit www.eftps.gov or call

1-800-555-4477.

To pay by check or money order. Enclose a check or money 

order for the amount on line 11 payable to “United States Treasury.” 

Write the entity’s employer identification number and “Form 8752” 

on the check or money order.

Line 12. Refund of net prior year payments. No refund will be 

made before the later of: (a) April 15, 2024, or (b) 90 days after 

Form 8752 is filed per section 7519(c)(3). No interest will be paid on 

the amount refunded.

Paperwork Reduction Act Notice. We ask for the information on 

this form to carry out the Internal Revenue laws of the United

States. You are required to give us the information. We need it to 

ensure that you are complying with these laws and to allow us to 

figure and collect the right amount of required payment. 

You are not required to provide the information requested on a 

form that is subject to the Paperwork Reduction Act unless the form 

displays a valid OMB control number. Books or records relating to a 

form or its instructions must be retained as long as their contents 

may become material in the administration of any Internal Revenue 

law. Generally, tax returns and return information are confidential, 

as required by section 6103.

The time needed to complete and file this form will vary 

depending on individual circumstances. The estimated burden for 

business taxpayers filing this form is approved under OMB control 

number 1545-0123 and is included in the estimates shown in the 

instructions for their business income tax return.

If you have suggestions for making this form simpler, we would 

be happy to hear from you. You can send us comments from 

www.irs.gov/FormComments. Or you can write to the Internal 

Revenue Service, Tax Forms and Publications, 1111 Constitution 

Ave. NW, IR-6526, Washington, DC 20224. Don’t send the form to 

this office. Instead, see Where to file, earlier.