Form 8752: The Section 7519 Required Payment Explained
Published November 8, 2026
Form 8752 is filed by a partnership or an S corporation that has made a section 444 election. That election lets the entity use a tax year other than the required tax year. The form has two jobs. It figures the required payment for the year. It also shows the net prior-year payments that come back to the entity when the election ends.
This post is general information from the IRS form and its instructions. It does not say whether an entity must file, and it does not give tax advice for a particular entity.
What the required tax year means
The required tax year is the tax year the law sets for the entity type. For many partnerships and S corporations, that is the calendar year. An entity that uses another year pays a required payment instead. Section 7519 sets that payment. Its purpose is to offset the tax benefit of the deferred income.
The instructions say the form must be filed for each year the section 444 election is in effect. Keep a copy of each year's form with the entity's permanent records.
The base year and the deferral period
The base year is the 12-month period used to measure net income. The deferral period is the number of months from the start of the elected tax year to the close of the first required tax year that ends within it. Line 3 is the deferral period divided by 12, shown as a percentage.
Lines 1 and 2 hold the net income for the base year and the payments made during that year. Lines 4 and 5 apply the deferral percentage to those amounts. Line 8 is the net base year income that remains after the deferral.
From net income to the payment
Line 9a multiplies line 8 by 38% (0.38). Line 9b keeps that amount only when line 9a is more than $500, or when the required payment for any prior tax year was more than $500. Otherwise, line 9b is zero. Line 10 is the net required payment balance from earlier years.
Line 11 is the amount due when line 9b is more than line 10. If line 10 is larger, the difference goes on line 12a as net prior-year payments. The form has space for direct deposit details on lines 12b through 12d.
Short base years
A short base year is a base year of less than 12 months. In that case, the entity increases its net income for the short year by the payments it made during that year. It then multiplies the result by the ratio of 12 over the number of months in the short year. The form marks this case with box D. The instructions give the full steps, so use them for any short year.
When it is due
For an applicable election year beginning in 2025, the form and the required payment are due by May 15, 2026. The instructions also describe a special rule for certain cases. Check the instructions for the year you are completing.
The instructions also say that a base year ending in 2025 uses the 2025 form. The 2025 form cannot be used for a base year ending in 2026.
Mistakes to avoid
- Attaching Form 8752 to Form 1065 or Form 1120-S. The form is filed separately.
- Using the wrong year's form. Each base year needs the form for that year.
- Missing the due date. The instructions note a penalty of 10% of the underpayment when the required payment is late.
- Leaving out the prior-year balance on line 10. That figure changes the result on line 11 and line 12a.
For the return that these entities file, see Partnership Returns: What Form 1065 Reports and Form 1120-S: The S Corporation Return, Who Files It, and When.
The form has a declaration for an officer, partner, or LLC member to sign. A paid preparer can complete the preparer section. Keep the signed copy with the entity's records.
Sources: Sources: IRS, Form 8752, Required Payment or Refund Under Section 7519 (Rev. December 2025) (https://www.irs.gov/pub/irs-pdf/f8752.pdf); Instructions for Form 8752 (12-2025) (https://www.irs.gov/pub/irs-pdf/i8752.pdf) This is general information, not advice about your specific return.
