Federal Required Payment or Refund Under Section 7519

Required Payment or Refund Under Section 7519
Form 8752 (Rev. December 2025)
Form

8752

Required Payment or Refund Under Section 7519
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.

(Rev. December 2025)
Department of the Treasury
Internal Revenue Service

For the required payment figured using the net income from the base year ending

OMB No. 1545-0123
, 20

Due by May 15.

Name of partnership or S corporation

Employer identification number

Number and street. If a P.O. box, see instructions.

Room or suite no.

City or town

A
B
C
D

State or province

Country

ZIP or foreign postal code

Check applicable box to show how entity is classified for federal income tax purposes: (1)
Partnership
(2)
S Corporation
If this is the entity’s first tax year, skip lines 1–10, enter -0- on line 11, and check this box . . . . . . . . . . .
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 . . . . . . . . . . . . . . . .
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- . . . . . . . . . . . .

2
3

Applicable payments made during base year . . . . . . . . . . . . . . . . .
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 . . . . . . .

4

Line 1 deferred amount. Multiply line 1 by line 3 . . . . . . . . . . . . . . . .
Caution: If the entity had a short base year, skip lines 5 and 6 and go to line 7.
Line 2 deferred amount. Multiply line 2 by line 3 . . . . . .
5
Applicable payments made during the deferral period of the base
year
. . . . . . . . . . . . . . . . . . . .
6
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 . . . . . . . . . . . . . . . . . . . . . . .
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- . . . . . . . . .

5
6
7

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- . . . . . . . . . . . . .
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 . . . . . . .
11
Amount due. If line 9b is more than line 10, subtract line 10 from line 9b. For details on how to
pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . . . .
12a Refund of net prior year payments. If line 10 is larger than line 9b, subtract line 9b from line 10.
To elect direct deposit for this amount, complete lines 12b, 12c, and 12d . . . . . . . .
b Routing number
d Account number

Sign
Here
Keep a copy of
this form for your
records.

Paid
Preparer
Use Only

c Type:

Checking

1
2
3
4

.

%

7
8

9b
10
11
12a

Savings

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my
knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has
any knowledge.

Signature of officer, partner, or limited liability company member
Preparer’s name

Date

Preparer’s signature

Date

Firm’s name

Check
if PTIN
self-employed
Firm’s EIN

Firm’s address

For Paperwork Reduction Act Notice, see the instructions.

Title

Phone no.
Cat. No. 64988D

Form 8752 (Rev. 12-2025) Created 4/10/25