Instructions for Form 8752

Instructions for Form 8752

(December 2025)

Required Payment or Refund Under Section 7519

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 IRS.gov/

Form8752.

What’s New

Electronic payments. If you have access to U.S.

banking services or electronic payment systems, you

should use direct deposit for any refunds and pay

electronically for any payments whenever possible.

Direct deposit. Direct deposit fields have been added

onto the form on lines 12b, 12c, and 12d. If there is an

overpayment on line 12a, enter your direct deposit

information on lines 12b, 12c, and 12d. See Line 12a,

later, for more information.

Making a payment. If there’s a balance due on line 11,

go to IRS.gov/Payments for information on how to make a

payment. See the instructions for Line 11, later, for more

information.

General Instructions

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.

Jan 5, 2026

When to File

For applicable election years beginning in 2025, Form

8752 must be filed and the required payment made on or

before May 15, 2026.

Caution: For your base year ending in 2025, you must

use the 2025 Form 8752. You can’t use the 2025 Form

8752 for your base year ending in 2026.

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 Amount due

Instructions for Form 8752 (12-2025) Catalog Number 95950D

Department of the Treasury Internal Revenue Service www.irs.gov

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 2025, enter

the ending date of the base year ending in 2025. See the

definitions of applicable election year and base year under

Line 1. Net Income for Base Year, later.

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

2025, or the entity liquidated during a tax year ending in

2025, 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, 2025, and

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ending September 30, 2026, the base year is the tax year

beginning October 1, 2024, and ending September 30,

2025.

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 2024, line 1

should equal the amount on the 2024 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).

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 2024, line 1

should equal the amount on the 2024 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

Instructions for Form 8752 (Dec. 2025)

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 2025.

Line 11. Amount Due

Making a payment

The IRS recommends paying electronically whenever

possible. Options to pay electronically include any of the

payment options below. Also, go to IRS.gov/Payments for

more detailed information.

EFTPS. Payment of the tax due may be submitted

electronically through Electronic Federal Payment System

(EFTPS). EFTPS is a free service of the Department of

Treasury. See IRS.gov/EFTPS and EFTPS.gov for more

information,

Paying by check. Make the check payable to “United

States Treasury.” Write the entity’s employer identification

number and “Form 8752” on the check. See IRS.gov/

PayByMail for more information.

Same-day wire. Payment of the amount due shown on

Form 8752 may be submitted electronically through

same-day wire from your financial institution. Contact your

financial institution for availability, cost, and time frames.

See IRS.gov/SameDayWire.

Paying by cash. You may be able to pay your balance

with cash at participating retail stores. See IRS.gov/Pay.

Line 12a. Refund of Net Prior Year

Payments

No refund will be made before the later of: (a) April 15,

2026, or (b) 90 days after Form 8752 is filed per section

7519(c)(3). No interest will be paid on the amount

refunded.

If you have access to U.S. banking services, you should

use direct deposit for any refunds, whenever possible.

See IRS.gov/DirectDeposit for more information.

Direct deposit is available for this form. If there is an

overpayment when filing your return, complete lines 12b

through 12d to input your direct deposit information.

If line 12a is under $1, we will send a refund only on

written request.

Line 12b. Routing Number

• Your deposit is to a savings account that doesn’t allow

you to write checks, or

• Your checks state they are payable through a financial

institution different from the one at which you have

your checking account.

Line 12c. Type of Account

Check the appropriate box for the type of account. Don’t

check more than one box. You must check the correct box

to ensure your deposit is accepted.

Line 12d. Account Number

The account number can be up to 17 characters (both

numbers and letters). Include hyphens but omit spaces

and special symbols. Enter the number from left to right

and leave any unused boxes blank. Don’t include the

check number.

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 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.

The routing number must be nine digits. The first two

digits must be 01 through 12 or 21 through 32. Ask your

financial institution for the correct routing number to enter

on line 12b if:

• The routing number on a deposit slip is different from

the routing number on your checks,

Instructions for Form 8752 (Dec. 2025)

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