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This version of the form is not currently in use and is provided for reference only. Download this version of
IRS Form 8752
for the current year.
IRS Form 8752 Required Payment or Refund Under Section 7519
What Is IRS Form 8752?
This is a tax form that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury. As of today, no separate filing guidelines for the form are provided by the IRS.
FAQ
Q: What is IRS Form 8752?
A: IRS Form 8752 is used to calculate the required payment or refund under Section 7519.
Q: Who needs to file IRS Form 8752?
A: Partnerships that have made a Section 754 election need to file IRS Form 8752.
Q: What is a Section 754 election?
A: A Section 754 election allows partnerships to adjust the basis of partnership property after certain events, such as the transfer of a partnership interest.
Q: What is the purpose of IRS Form 8752?
A: The purpose of IRS Form 8752 is to calculate the payment or refund required when a partnership terminates or ceases to exist.
Q: What information is required on IRS Form 8752?
A: IRS Form 8752 requires information about the partnership, the partners, and the Section 754 election.
Q: When is IRS Form 8752 due?
A: IRS Form 8752 is due on the 15th day of the 3rd month after the end of the partnership's tax year.
Q: What happens if I don't file IRS Form 8752?
A: Failure to file IRS Form 8752 may result in penalties or the loss of certain tax benefits for the partnership.
Form Details:
- A 3-page form available for download in PDF;
- This form cannot be used to file taxes for the current year. Choose a more recent version to file for the current tax year;
- Editable, printable, and free;
- Fill out the form in our online filing application.
Download a fillable version of IRS Form 8752 through the link below or browse more documents in our library of IRS Forms.
Download IRS Form 8752 Required Payment or Refund Under Section 7519
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