Looking for a Form 1128 Templates? Download it for free!

on behalf of a state law partnership,

the president, vice president,

Identifying Number

or a member-manager on behalf of a

treasurer, assistant treasurer, or chief

Individuals enter their social security

limited liability company.

accounting officer (such as tax

number (SSN). If the application is for

officer) authorized to sign, and their

Estates

a husband and wife who file a joint

official title. Receivers, trustees, or

return, enter both SSNs. However, if

Show the name of the estate and the

assignees must sign any application

one or both are engaged in a trade or

signature and title of the fiduciary or

they are required to file. For a

business, enter the EIN instead of the

other person legally authorized to

consolidated group filing a

SSNs. All other applicants enter their

sign.

consolidated return with its common

EIN.

parent, the form should be signed by

Trusts

Except as discussed below

an authorized officer of the common

(regarding foreign corporations), if the

Show the name of the trust and the

parent corporation.

applicant does not have an EIN or

signature and title of the fiduciary or

SSN, it must apply for one. An EIN

other person legally authorized to

Preparer (Other Than Filer/

sign.

may be applied for:

•

Applicant)

Online—Click on Employer ID

Tax-Exempt Organizations

Numbers link at

If the individual preparing Form 1128

Show the name of the organization

businesses. The EIN is issued

is not the filer or applicant, the

and the signature of a principal officer

immediately once the application

preparer also must sign. However, in

or other person authorized to sign,

information is validated.

the case of an automatic approval

•

followed by his or her title.

By telephone at 1-800-829-4933.

request, the Form 1128 attached to

•

By mailing or faxing Form SS-4,

CFC or 10/50 Corporation

the income tax return does not need

Application for Employer Identification

to be signed.

For a CFC or 10/50 corporation with a

Number.

U.S. trade or business and filing Form

A limited liability company must

1128 as the applicant, follow the

determine which type of federal tax

same rules as other corporations (see

Specific Instructions

entity it will be (that is, partnership,

All Other Filers below). If the form is

corporation, or disregarded entity)

being filed on behalf of a CFC or 10/

before applying for an EIN (see Form

Part I–General

50 corporation by its controlling

8832, Entity Classification Election,

domestic shareholder(s), follow the

for details).

Information

instructions below for ruling requests

Note. Applicants who are not

and automatic approval requests.

All applicants must complete Part I.

located within the United States or

Ruling request. A ruling request

Attachments to Form 1128 must

U.S. possessions cannot use the

application that is filed on behalf of a

show the applicant’s name,

online application to obtain an EIN.

CFC or 10/50 corporation must be

identifying number, and address. Also

For more information on applying

signed by an authorized officer of the

indicate that the statement is an

for an EIN, see the instructions for

designated (controlling domestic)

attachment to Form 1128.

Form SS-4.

shareholder that retains the jointly

executed consent as provided for in

Name

An SSN must be applied for on

Regulations section 1.964-1(c)(3)(ii).

Form SS-5, Application for a Social

If the application is filed for a husband

A schedule listing the name(s) and

Security Card. Form SS-5 can be

and wife who file a joint income tax

identifying number(s) of the

obtained at SSA offices or by calling

return, the names of both should

controlling domestic shareholder(s)

the SSA at 1-800-772-1213. It is also

appear in the heading.

must be attached to the application.

available from the SSA website at

Also, the controlling domestic

In general, the filer of the form is

shareholder(s) must satisfy the

the applicant. However, for members

If the applicant has not received its

requirements of Regulations section

EIN or SSN by the time the

of a consolidated group of

1.964-1(c)(3). If the designated

application is due, write “Applied for”

corporations and certain foreign

(controlling domestic) shareholder is

in the space for the identifying

corporations, Form 1128 may be filed

a member of a consolidated group,

number.

on behalf of the applicant. For a

then an authorized officer of the

consolidated group of corporations,

Foreign corporations. If the

common parent must sign. Do not

enter the name and employer

applicant is a foreign corporation that

sign the copy of Form 1128 filed with

identification number (EIN) of the

is not otherwise required to have or

the income tax return.

obtain an EIN, enter “Not applicable”

parent corporation on the first line as

Automatic approval request. An

in the space provided for the

the filer and enter the name(s) and

automatic ruling request application

identifying number.

EIN(s) of the member corporations

that is filed on behalf of a CFC or 10/

applying for a change in accounting

50 corporation does not have to be

Address

period on the fourth line. For CFCs

signed. However, the controlling

Include the suite, room, or other unit

and 10/50 corporations, enter the

domestic shareholder completing the

number after the street address. If the

name and EIN of the controlling

form must satisfy the requirements of

Post Office does not deliver mail to

domestic shareholder(s) (common

Regulations section 1.964-1(c)(3) and

the street address and the filer has a

parent, if applicable) on the first line

retain the jointly executed consent

P.O. box, show the box number

and the name and EIN, if any, of the

described in Regulations section

instead.

foreign corporation on the fourth line.

1.964-1(c)(3)(ii).

If there is more than one filer or

If the filer receives its mail in care

All Other Filers

applicant, attach a statement listing

of a third party (such as an

each filer’s or applicant’s name and

The application must show the name

accountant or attorney), enter on the

EIN.

of the company and the signature of

street address line “C/O” followed by

-3-

Instructions For Form 1128 - Application To Adopt, Change, Or Retain A Tax Year - 2011 Page 3

Related Articles

Related forms

Related Categories