Refunds of Required Payments under Section 7519
This document provides guidance on the statute of limitations applicable to refunds of required payments under Section 7519 of the Internal Revenue Code. It addresses issues such as the period of limitations and the requirement for entities to file Forms 8752. The advice cannot be used as a precedent.
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How do I fill this out?
To fill out this form, you need to gather all relevant financial information for the applicable tax year. Ensure that you have correctly calculated the required payment or refund based on the IRS guidelines. Follow the instructions provided in this document to complete Form 8752 accurately.
How to fill out the Refunds of Required Payments under Section 7519?
1
Gather all relevant financial information for the applicable tax year.
2
Calculate the required payment or refund based on IRS guidelines.
3
Complete Form 8752 accurately as per the instructions.
4
Use PrintFriendly's PDF editor to fill out the form.
5
Save your changes and ensure all fields are correctly filled before submitting.
Who needs the Refunds of Required Payments under Section 7519?
1
Partnerships that have elected a fiscal year under Section 444 need this form to determine required payments.
2
S corporations with a Section 444 election must use this form to calculate their annual required payments.
3
Entities looking to claim a refund for overpaid required payments under Section 7519.
4
Tax professionals assisting clients with pass-through entities that have a fiscal year different from the calendar year.
5
Businesses needing to comply with IRS regulations regarding the deferral of income and required payments.
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What are the instructions for submitting this form?
To submit this form, ensure all fields are accurately completed and the form is signed. You can submit the form physically to the IRS address provided in the instructions or use electronic submission options available on the IRS website. For additional inquiries, contact the IRS support via email at support@irs.gov or call their helpline.
What are the important dates for this form in 2024 and 2025?
Key dates for submitting refund claims using Form 8752 are May 15, 2024, and May 15, 2025. Ensure all forms are submitted by these deadlines.
What is the purpose of this form?
The purpose of this form is to guide entities in calculating and claiming refunds for required payments under Section 7519. It ensures compliance with IRS regulations relating to the deferral of income through fiscal year elections. Pass-through entities such as partnerships and S corporations use this document to maintain accurate records of their required payments and refunds.
Tell me about this form and its components and fields line-by-line.
- 1. Entity Name: The legal name of the partnership or S corporation.
- 2. Tax Year: The applicable tax year for which the form is being filed.
- 3. Net Base Year Income: The entity's net income for the base year, used in adjusting payment calculations.
- 4. Required Payment Calculations: Detailed calculations of the required payment or refund amount for the applicable tax year.
- 5. Signature: Authorized signature for submitting the form.
- 6. Date: The date on which the form is signed and submitted.
What happens if I fail to submit this form?
Failure to submit this form can result in penalties and interest on unpaid required payments. Entities may also lose their Section 444 election status.
- Penalties: Penalties may be applied for failure to make required payments on time.
- Interest: Interest will accrue on any unpaid required payments.
- Loss of Election: Entities may lose their Section 444 election status if the form is not submitted.
How do I know when to use this form?
- 1. Annual Filing: Entities with a Section 444 election must file Form 8752 annually.
- 2. Claiming Refunds: Use the form to claim refunds for overpaid required payments.
- 3. Compliance: Ensure compliance with IRS regulations by submitting the required form.
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