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An employee plan or trust filing Form 5308,

Part III filers. If the applicant is filing for a

number, and address. Also indicate that the

Request for Change in Plan/Trust Year, to

ruling by completing Part III, file Form 1128 and

statement is an attachment to Form 1128.

change its plan or trust year.

the appropriate user fee with the National

Part II–Expeditious Approval Request is

Office. Mail Form 1128 to the Associate Chief

completed by applicants requesting expeditious

Counsel (Domestic), or the Associate Chief

When To File

approval of a change in tax year under Rev.

Counsel (Employee Benefits and Exempt

Proc. 2000-11, Rev. Proc. 66-50, Rev. Proc.

Organizations), at the following address:

76-10, 1976-1 C.B. 548, Rev. Proc. 85-58, and

Tax Year Change

Internal Revenue Service,

applicants requesting expeditious approval of

To request a ruling to change a tax year, file

a change or retention under Rev. Proc. 87-32.

Attention: CC:DOM:CORP:T,

by the 15th day of the 2nd calendar month after

Note: Applicants requesting an expeditious

P.O. Box 7604, Ben Franklin Station,

the short period ends. For example, to change

approval, complete Parts I and II only.

Washington, DC 20044.

to a calendar year, file by the 15th day of

Part III–Ruling Request is completed only

The IRS will acknowledge receipt of the

February of the next year.

by applicants requesting to adopt, change to,

application within 30 days. You can inquire

To change a tax year under Rev. Proc.

or retain a tax year that cannot use the

about the status of the application by writing to:

2000–11, file by the due date of the return

expeditious procedures listed above.

Control Clerk, CC:DOM:IT&A,

(including extensions) for the short period

Also, corporations, S corporations,

Internal Revenue Service,

required by the change.

partnerships, controlled foreign corporations,

Room 5508,

To change a tax year under Rev. Proc.

possession corporations, tax-exempt

1111 Constitution Ave., NW,

85-58, file by the 15th day of the 5th calendar

organizations, estates, passive foreign

month after the short period ends.

Washington, DC 20224.

investment companies, personal service

For an individual filing to change to a

corporations, cooperatives, foreign personal

The applicant will receive notification from

calendar year under Rev. Proc. 66-50, 1966-2

the National Office of its approval or denial. If

holding companies, and other foreign

C.B. 1260, as modified by Rev. Proc. 81-40,

corporations must complete the specific

no communication is received from the IRS

1981-2 C.B. 604, file by the last day of January.

section(s) in Part III that applies to that

regarding the application within 90 days,

particular entity.

contact the Control Clerk.

Tax Year Adoption

Who Must Sign

Part I–General Information

For partnership adoptions, file by the end of the

month following the close of the requested tax

Form 1128 must be signed by the applicant

year.

Name

as discussed below. A valid signature by the

For other adoptions, file by the due date (not

individual or an officer of the organization is

If the application is filed for a husband and wife

including extensions) for filing the first income

required on Form 1128. If the form does not

who file a joint income tax return, the names

tax return for that tax year. See Temporary

have a valid signature, it will not be considered.

of both should appear in the heading.

Regulations section 1.441-1T(b)(2).

Individuals. If this application is for a

Identification Number

husband and wife, enter both names on the

Tax Year Retention

line, “Applicant's name.” Both husband and

Individuals enter their social security number

To retain a tax year, file by the 75th day of the

wife must sign the application on the line,

(SSN) in this block. If the application is for a

beginning of the tax year for which the retention

“Applicant or signing official's signature.”

husband and wife who file a joint return, enter

applies.

Partnerships. Show the partnership name,

both SSNs. However, if one or both are

engaged in a trade or business, enter the

followed by the signature of one of the partners

Late Applications

and the phrase “Member of partnership.”

employer identification number (EIN) instead

of the SSNs.

Estates. Show the name of the estate and

A Form 1128 that is filed after the appropriate

All other applicants enter their EIN in this

the signature and title of the fiduciary or other

due date stated above is considered a late

person legally authorized to sign.

block.

application.

If the applicant does not have an EIN or

Tax-Exempt Organizations. Show the

However, applications filed within 90 days

name of the organization and the signature of

SSN, it should apply for one on Form SS-4

after the time required for filing may be

a principal officer or other person authorized to

Application For Employer Identification Number

considered as timely filed under Regulations

or Form SS-5 Application for a Social Security

sign, followed by his or her title.

section 301.9100-1 when the applicant

Card. Form SS-4 can be obtained at Social

establishes that:

All Other Applicants. The application must

Security Administration (SSA) offices or by

show the name of the company and the

1. The taxpayer acted reasonably and in

calling 1-800-TAX-Form. Form SS-5 can be

signature of the president, vice president,

good faith, and

obtained at SSA offices or by calling the SSA

treasurer, assistant treasurer, or chief

2. Granting relief will not prejudice the

at 1-800-772-1213. If the applicant has not

accounting officer (such as tax officer)

interests of the Government.

received its EIN or SSN by the time the

authorized to sign, and their official title.

Applications that are filed more than 90 days

application is due, write “Applied for” in the

Receivers, trustees, or assignees must sign

after the due date of Form 1128 are presumed

space for the EIN/SSN . See Pub. 583, Starting

any application they are required to file. For a

to jeopardize the interests of the Government,

a Business and Keeping Records.

subsidiary corporation filing a consolidated

and will be approved only in unusual and

return with its common parent, the form should

compelling circumstances.

Address

be signed by an authorized officer of the

An extension request filed under Procedure

common parent corporation. For a CFC, the

Include the suite, room, or other unit number

and Administration Regulations section

form must be signed by the controlling U.S.

after the street address.

301.9100-3 is a ruling request under Rev. Proc.

shareholder(s).

If the Post Office does not deliver mail to the

2000-1, 2000-1 I.R.B. 4 (updated annually),

Preparer Other Than Applicant.

street address and the applicant has a P.O.

and is subject to public inspection under

box, show the box number instead.

Note: The individual preparing the application

section 6110. See section 8 of Rev. Proc.

must also sign it.

2000-1 for information on requesting a ruling.

Person To Contact

The preparer cannot sign on behalf of the

Note: An extension request under Rev. Proc.

applicant. Unless you are self-employed, show

The person to contact must be the person

2000–1 or any annual update of Rev. Proc.

the name of the firm that employs you. If you

authorized to sign the Form 1128, or the

2000–1, requires payment of a user fee.

file on an applicant's behalf, include a power

applicant's authorized representative. If the

of attorney. Show any specific acts the power

person to contact is an agent for the applicant,

Early Applications

of attorney grants, such as representation

attach a power of attorney to the application.

before the IRS.

For this purpose, use Form 2848, Power of

Generally, an application to adopt or change a

Attorney and Declaration of Representative.

tax year will not be considered if it is submitted

more than 60 days before the close of the

Line 1. Check all applicable boxes to indicate

short year.

the type of entity filing this application. For

Specific Instructions

example, an entity that is a domestic

corporation may also be a regulated investment

Where To File

What To Complete

company (RIC). That entity would check both

Part II filers. If the applicant completes Part

the “Domestic corporation” box and the

II, (expeditious approval request) file Form

All applicants must complete Part I–General

“Other” box, and write, “RIC under sec. 851”

1128 with the Internal Revenue Service Center,

Information. Attachments to Form 1128 must

on the dotted line.

Attention: Entity Control where the applicant's

show the applicant's name, identification

income tax return is filed.

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Instructions For Form 1128 - Application To Adopt, Change, Or Retain A Tax Year - Department Of Treasury Page 2

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