2025年1月28日 · Information about Form 8752, Required Payment or Refund Under Section 7519, including recent updates, related forms and instructions on how to file. 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.

2020年4月2日 · Fiscal-year tax filers should be aware that the Section 7519 required payments were not extended under IRS Notice 2020-18. Section 7519 payments are required for all partnerships and S corporations that have made an election under Section 444 to have a tax year other than the required year.

In the case of a partnership, net income shall be the amount (not below zero) determined by taking into account the aggregate amount of the partnership’s items described in section 702 (a) (other than credits and tax-exempt income).

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.

An alternative to using a permitted year is provided by two Code sections dealing with fiscal years—Secs. 444 and 7519. Sec. 444 allows an S corporation to elect to use a fiscal year if it meets certain criteria. Sec. 7519 states that the entity must make required payments if it elects a fiscal year under Sec. 444.

2025年3月7日 · Section 7519 of the Internal Revenue Code requires certain entities to make advance tax payments to the IRS. These payments help align estimated tax obligations for businesses that report income on a fiscal-year basis while their owners file taxes on a calendar-year basis, preventing mismatches in tax timing.

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.

1990年10月1日 · New Form 8752, Required Payment or Refund Under Section 7519, has been developed for use by partnerships and S corporations that have elected under section 444 to have a tax year other than a required tax year. The form is used to figure and report the payment required under section 7519 or to obtain a refund of net prior year payments.

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.