Required Payment or Refund Under Section 7519                                                          OMB No. 1545-0123
Form  8752                                           Don’t attach this form to Form 1065 or Form 1120-S; file it separately. 
                                                         Go to www.irs.gov/Form8752 for the latest information.
Department of the Treasury    For the required payment figured using the net income from the base year ending                         , 2023          2023
Internal Revenue Service                                                            Due by May 15, 2024.
              Name of partnership or S corporation                                                                           Employer identification number

              Number, street, and room or suite no. If a P.O. box, see instructions.

Type or print City or town, state or province, country, and ZIP or foreign postal code

A                Check applicable box to show how entity is classified for federal income tax purposes:                    (1)   Partnership
                                                                                                                           (2)   S Corporation
B                If this is the entity’s first tax year, skip lines 1–10, enter -0- on line 11, and check this box  .            .  .   .  . .        . .  . .       .
C                If this form is being filed to claim a full refund of the net required payment balance because of a terminating event, skip
                 lines 1–9a, enter -0- on line 9b, complete lines 10–12, and check this box                  . . . .       .   . .  .   .  . .        . .  . .       .  
D                If the entity had a short base year (a base year of less than 12 months), check this box. See the line 1 instructions for the
                 definition of “base year”  .        . . . .   . . .                . . . . . . .       .  . . . . .       .   . .  .   .  . .        . .  . .       .  
              1  Net income for base year. If the entity had a short base year, increase the net income for the
                 short  base  year  by  the  applicable  payments  made  during  the  base  year  (line  2  below),  and 
                 multiply the result by the ratio of 12 over the number of months in the short base year. Carry out 
                 the ratio to at least 3 decimal places. If zero or less, enter -0- .         . .       .  . . . . .       .   . .      1
              2  Applicable payments made during base year  .                       . . . . . . .       .  . . . . .       .   . .      2
              3  Deferral ratio. Divide the number of months in the deferral period by 12 and enter the result as a 
                 percentage. Carry out your answer to at least the nearest tenth of a percent  .               . . .       .   . .      3                  .          %

              4  Line 1 deferred amount. Multiply line 1 by line 3 .                  . . . . . .       .  . . . . .       .   . .      4
                 Caution: If the entity had a short base year, skip lines 5 and 6 and go to line 7.

              5  Line 2 deferred amount. Multiply line 2 by line 3 .                  . . . . .           5
              6  Applicable  payments  made  during  the  deferral  period  of  the  base 
                 year .   . . .       . .          . . . . .   . . .                . . . . . .           6
              7  If the entity had a 12-month base year, subtract line 6 from line 5. If zero or less, enter -0-. If the
                 entity had a short base year, enter the applicable payments made during the deferral period of
                 the applicable election year  .       . . .   . . .                . . . . . . .       .  . . . . .       .   . .      7
              8  Net base year income. If the entity had a 12-month base year, add lines 4 and 7. If the entity had 
                 a short base year, subtract line 7 from line 4. If zero or less, enter -0-  .             . . . . .       .   . .      8

              9a Multiply line 8 by 38% (0.38).        . . .   . . .                . . . . . .         9a
              b  If line 9a is more than $500 or the required payment for any prior tax year was more than $500, 
                 enter the amount from line 9a here. Otherwise, enter -0-                 . . . .       .  . . . . .       .   . .    9b
10               Net  required  payment  balance.  Enter  the  excess  of  the  required  payments  made  for  all  prior 
                 years over the refunds of any required payments received for all prior years  .               . . .       .   . .    10
11               Required payment due.             If line 9b is larger than line 10, subtract line 10 from line 9b. See the
                 line 11 instructions for payment options  .     . .                . . . . . . .       .  . . . . .       .   . .    11

12               Refund of net prior year payments. If line 10 is larger than line 9b, subtract line 9b from line 10                  12
                      Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my 
Sign                  knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has 
Here                  any knowledge.
Keep a copy of  
this form for your 
records.                Signature of officer, partner, or limited liability company member    Date                 Title
                      Print/Type preparer’s name                 Preparer’s signature                            Date               Check          if PTIN
Paid                                                                                                                                self-employed
Preparer 
                      Firm’s name                                                                                              Firm’s EIN  
Use Only
                      Firm’s address                                                                                           Phone no.
For Paperwork Reduction Act Notice, see the instructions.                                                  Cat. No. 64988D                              Form 8752 (2023)

Form 8752 (2023)                                                                                                                           Page 2
General Instructions                                                    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 
Section references are to the Internal Revenue Code unless              underpayment. For this purpose, “underpayment” means the 
otherwise noted.                                                        excess of the required payment over the amount (if any) of such 
Future developments.For the latest information about                    payment made on or before the due date for the applicable election 
developments related to Form 8752 and its instructions, such as         year. The penalty will not be imposed if the entity can show that the 
legislation enacted after they were published, go to                    failure to pay on time was due to reasonable cause and not willful 
www.irs.gov/Form8752.                                                   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 
Purpose of form. Partnerships and S corporations use Form 8752          include the penalty in the Required payment due space on line 11. 
to figure and report the payment required under section 7519 or to      Other penalties may also apply. If the entity receives a notice about 
obtain a refund of net prior year payments.                             a penalty after it files Form 8752, the entity should send us an 
   Section 7519 payments are required of any partnership or             explanation and we will determine if the entity meets reasonable 
S corporation that has elected under section 444 to have a tax year     cause criteria. Do not attach an explanation when filing Form 8752.
other than a required tax year.                                         Amended return. To correct an error in a Form 8752 already filed, 
Who must file. A partnership or S corporation must file Form 8752       file an amended Form 8752 and write “Amended Return” across the 
if it made a section 444 election by filing Form 8716, Election To      top.
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         Specific Instructions
terminates its section 444 election or liquidates must also file Form 
8752 to claim a refund of its net required payment balance. Form        For the applicable election year beginning in 2023, enter the ending 
8752 must be filed for each year the section 444 election is in effect, date of the base year ending in 2023. See the definitions of 
even if the required payment for the applicable election year is zero.  applicable election year and base year under Line 1. Net income for 
See section 7519(c) for details.                                        base year, later.
   Don’t file Form 8752 for a personal service corporation (as          Address. Include the suite, room, or other unit number after the 
defined in Regulations section 1.441-3). Instead, file Schedule H       street address. If the Post Office doesn’t deliver mail to the street 
(Form 1120), Section 280H Limitations for a Personal Service            address and the entity has a P.O. box, show the box number 
Corporation (PSC), with the corporation’s income tax return.            instead of the street address.
When to file. For applicable election years beginning in 2023, Form     Item B. If an applicable election year is the entity’s first year of 
8752 must be filed and the required payment made on or before           existence (that is, it is a newly formed entity and therefore doesn’t 
May 15, 2024.                                                           have a base year), the required payment is zero.
                                                                        Item C. If the entity terminated its section 444 election and the 
            For your base year ending in 2023, you must use the         termination took effect for a tax year ending in 2023, or the entity 
            2023 Form 8752. You can’t use the 2023 Form 8752 for        liquidated during a tax year ending in 2023, check this box. The 
▲!          your base year ending in 2024.                              entity should claim a full refund of the net required payment balance 
CAUTION
                                                                        shown on line 10. See section 7519(c)(3) to determine when you are 
   However, Temporary Regulations section 1.444-3T(b)(4)(iii)           eligible for the refund.
provides a special rule that extends the due date for filing Form 
8752 and making the required payment related to certain back-up         A partnership’s section 444 election ends if the partnership 
section 444 elections.                                                  changes its accounting period to its required tax year or some other 
                                                                        permitted year, it is penalized for willfully failing to comply with the 
Where to file. File Form 8752 at the applicable IRS address listed      requirements of section 7519, or it becomes a member of a tiered 
below.                                                                  structure and the same tax year exception doesn’t apply (see 
                                                                        Temporary Regulations section 1.444-2T for more about tiered 
If the entity’s principal place of                                      structures). 
   business or principal office         Use the following address:      An S corporation’s section 444 election ends if it changes its 
      or agency is located in:                                          accounting period to a calendar year or some other permitted year, 
                                                                        it is penalized for willfully failing to comply with the requirements of 
Connecticut, Delaware,                                                  section 7519, it becomes a member of a tiered structure and the 
District of Columbia, Georgia,                                          same tax year exception doesn’t apply (see Temporary Regulations 
Illinois, Indiana, Kentucky,                                            section 1.444-2T), or its S corporation election terminates (unless it 
Maine, Maryland,                     Department of the Treasury         immediately becomes a personal service corporation).
Massachusetts, Michigan,             Internal Revenue Service           See Temporary Regulations section 1.444-1T(a)(5)(ii) for the 
New Hampshire, New Jersey,           Kansas City, MO                    effective date of the termination of a section 444 election.
New York, North Carolina, Ohio,      64999
Pennsylvania, Rhode Island,                                             Once a section 444 election is terminated, the entity may never 
South Carolina, Tennessee,                                              make another section 444 election.
Vermont, Virginia, West Virginia,                                       Line 1. Net income for base year.The term “base year” means the 
Wisconsin                                                               tax year preceding the applicable election year. Any tax year for 
                                                                        which a section 444 election is in effect, including the first tax year 
Alabama, Alaska, Arizona,                                               the section 444 election is made, is an applicable election year. For 
Arkansas, California, Colorado,                                         example, if you are completing Form 8752 for the applicable 
Florida, Hawaii, Idaho, Iowa,        Department of the Treasury         election year beginning October 1, 2023, and ending September 30, 
Kansas, Louisiana, Minnesota,        Internal Revenue Service           2024, the base year is the tax year beginning October 1, 2022, and 
Mississippi, Missouri, Montana,      Ogden, UT                          ending September 30, 2023.
Nebraska, Nevada, New Mexico,        84201                              Partnerships. Line 1 net income is the aggregate (not less than 
North Dakota, Oklahoma,                                                 zero) of the partnership’s items of income and expense, other than 
Oregon, South Dakota, Texas,                                            tax-exempt income, nondeductible expenses, and guaranteed 
Utah, Washington, Wyoming                                               payments under section 707(c). When figuring this amount, 
                                                                        disregard any limitations at the partner level. For base years 
   An entity without a principal office or agency or principal place of beginning in 2022, line 1 should equal the amount on the 2022 Form 
business in the United States must file Form 8752 with the Internal     1065, line 1, of Analysis of Net Income (Loss), plus the aggregate 
Revenue Service Center, P.O. Box 409101, Ogden, UT 84409.               items of income and expense, if any, reported on the attached 
                                                                        statement for Schedule K, line 20c (but not less than zero).

Form 8752 (2023)                                                                                                                      Page 3
  S corporations. Line 1 net income is the aggregate (not less than    Line 11. Required payment due. If you are enrolled in the 
zero) of the corporation’s items of income and expense, other than     Electronic Federal Tax Payment System (EFTPS), you can pay your 
tax-exempt income and nondeductible expenses. When figuring this       balance due online or by phone. EFTPS is a free service provided 
amount, disregard any limitations at the shareholder level. For base   by the U.S. Department of Treasury. If you aren’t required to use 
years beginning in 2022, line 1 should equal the amount on the         EFTPS, you may still participate voluntarily. To pay the balance due, 
2022 Form 1120-S, Schedule K, line 18, plus the aggregate items of     get more information, or enroll in EFTPS, visit www.eftps.gov or call 
income and expense, if any, reported on Schedule K, line 17d (but      1-800-555-4477.
not less than zero). For this purpose, all S corporations must         To pay by check or money order. Enclose a check or money 
complete Schedule K, line 18.                                          order for the amount on line 11 payable to “United States Treasury.” 
  If an S corporation was a C corporation for its base year, the       Write the entity’s employer identification number and “Form 8752” 
C corporation’s taxable income is treated as the net income of the     on the check or money order.
S corporation for the base year. See Temporary Regulations section     Line 12. Refund of net prior year payments. No refund will be 
1.7519-1T(b)(5) for other details.                                     made before the later of: (a) April 15, 2024, or (b) 90 days after 
Line 2. Applicable payments. In general, the term “applicable          Form 8752 is filed per section 7519(c)(3). No interest will be paid on 
payments” means any amount deductible in the base year that is         the amount refunded.
includible at any time, directly or indirectly, in the gross income of 
any partner or shareholder who was a partner or shareholder during     Paperwork Reduction Act Notice. We ask for the information on 
the base year. However, the term doesn’t include guaranteed            this form to carry out the Internal Revenue laws of the United 
payments. Examples of applicable payments are officer’s                States. You are required to give us the information. We need it to 
compensation, wages, and rent paid to any partner or shareholder.      ensure that you are complying with these laws and to allow us to 
  If the S corporation was a C corporation for its base year,          figure and collect the right amount of required payment. 
applicable payments of the C corporation are treated as if received    You are not required to provide the information requested on a 
from an S corporation.                                                 form that is subject to the Paperwork Reduction Act unless the form 
Line 3. Deferral ratio.The deferral period is the number of months     displays a valid OMB control number. Books or records relating to a 
between:                                                               form or its instructions must be retained as long as their contents 
                                                                       may become material in the administration of any Internal Revenue 
  • The beginning of the elected tax year, and                         law. Generally, tax returns and return information are confidential, 
  • The close of the first required tax year ending within such a      as required by section 6103.
     year.                                                             The time needed to complete and file this form will vary 
  For example, the required tax year for an S corporation is the       depending on individual circumstances. The estimated burden for 
calendar year, ending on December 31. If an S corporation elects a     business taxpayers filing this form is approved under OMB control 
tax year beginning on November 1, there would be 2 months              number 1545-0123 and is included in the estimates shown in the 
between the beginning of the elected tax year and the end of the       instructions for their business income tax return.
required tax year (December 31). The deferral period for the elected   If you have suggestions for making this form simpler, we would 
tax year would be 2 months.                                            be happy to hear from you. You can send us comments from 
Line 9b. If you enter zero on line 9b and you didn’t make any prior    www.irs.gov/FormComments. Or you can write to the Internal 
year required payment for which a refund can be claimed, enter         Revenue Service, Tax Forms and Publications, 1111 Constitution 
zero on line 10, skip lines 11 and 12, and complete the signature      Ave. NW, IR-6526, Washington, DC 20224. Don’t send the form to 
section. You are required to file Form 8752 to show that you have a    this office. Instead, seeWhere to file, earlier.
zero liability for the applicable election year beginning in 2023.