Partnerships and S corporations use this form: To figure and report the payment required under section 7519. To obtain a refund of net prior year payments. Current revision Form 8752 PDF Recent developments None at this time. Other items you may find useful All revisions for Form 8752 Other current products Related About Form 1065, U.S. Return of Partnership Income About Form 1120-S, U.S. Income Tax Return for an S Corporation About Form 8716, Election to Have a Tax Year Other Than a Required Tax Year