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.

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.

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.

• 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.

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.

• 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.