1225 Form 8752 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8752.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Form

(Rev. December 2025)

Department of the Treasury Internal Revenue Service

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.

For the required payment figured using the net income from the base year ending, 20 Due by May 15.

OMB No. 1545-0123

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 State or province Country 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

For Paperwork Reduction Act Notice, see the instructions. Cat. No. 64988D Form 8752 (Rev. 12-2025) Created 4/10/25