Skip to main content

Solutions

Products

Recommended products

Questions? We are here to help.
Contact us

Purchase

Questions? We are here to help.

Resources

Federal input screens

Screen 8752 - Required Payment or Refund (1065)

Show all hidden content

Payment or Refund Information

Initial tax year
Enter
X
 if the tax year is the partnership's first tax year. If you enter
X
, the application skips lines 1 through 10 and enters 0 (zero) for Form 8752, line 11, Required payment due.
Full refund requested due to terminating event
Enter
X
 if the partnership is requesting a full refund if either the IRC section 444 election was terminated or the partnership was terminated. If you enter
X
, only Form 8752, lines 10 through 12 completes.
Base year: Tax year ending
Enter the tax year-end of the base year ending in
2025
. This field is mandatory.
Base year: Number of months in short base year
If the base year (tax year preceding the election year) was a short year, enter the number of months in that year. Use
Number of months in short base year
,
Net income for base year
, and
Payments made during base year
 to increase the base year net income as projected for a full 12 months. If you leave this field blank, the application assumes the prior tax year was a full 12 months and uses the base year net income entered in
Net income for base year
 for Form 8752, line 1.
Base year: Net income for base year
Enter the net income for the base year for Form 8752, line 1. If you leave
Number of months in short base year
 blank, the application transfers this amount directly to Form 8752. Otherwise, Use
Number of months in short base year
,
Net income for base year
, and
Payments made during base year
 to increase the base year net income as projected for a full 12 months.
Required payment for any prior tax year was more than $500
Enter
X
 if the required payment for any prior tax year was more than $500. If you enter
X
 or if the current-year required payment is more than $500, the application uses the current-year required payment in determining either the required payment due or the refund of net prior-year payments.
Excess required payments over refunds received (for all prior years)
Enter the excess required payments made over refunds received for all prior years. If this amount is greater than zero, the amount transfers to Form 8752.
Amended return
Enter
X
 if amending Form 8752. If you enter
X
, "Amended Return" prints at the top of Form 8752.
If activating back-up section 444 election, enter date request denied
Enter the date the business purpose request was denied. The application doesn't use this date on Form 8752 but does use this date to determine the due date in the filing instructions for Form 8752.
note
The due date for Form 8752 calculates as the
later
 of the following:
  • May 15,
    2026
     for election years beginning in
    2025
    , or
  • Sixty days from the date entered in this field.
Form 8752 IRS Service Center
The application automatically determines the service center to which Form 8752 should be mailed based on the partnership address entered in the
1065
 screen. Enter information in this field only to override the calculated service center.
note
If you don't enter an address in the
1065
 screen or select a service center in this field, no address prints in the filing instructions.

error-icon

Triva isn't available right now.

Check out the support page for our phone number and hours

error-close