Form 8752 (2018)
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 2018, Form
8752 must be filed and the required payment made on or before
May 15, 2019.
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CAUTION
For your base year ending in 2018, you must use the
2018 Form 8752. You can’t use the 2018 Form 8752 for
your base year ending in 2019.
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:
For Returns Filed 1/1/19 thru 6/17/19
Connecticut, Delaware, District
of Columbia, Florida, 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
Cincinnati, OH
45999
Alabama, Alaska, Arizona,
Arkansas, California, Colorado,
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
For Returns Filed After 6/17/19
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 2018, enter the ending
date of the base year ending in 2018. 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 2018, or the entity
liquidated during a tax year ending in 2018, 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.
