Instructions For Form 1128 (Rev. January 2006) (Page 3 of 8) in pdf

8832, Entity Classification Election,

corporation” box and the “Other” box,

Preparer Other Than

and write, “RIC under sec. 851” on

for details).

Applicant

the dotted line.

If you are the preparer, you cannot

Note. The online application process

sign on behalf of the applicant.

is not yet available for the following

Lines 2a and 2b. If the requested

Unless you are self-employed, show

types of entities: Entities with

year is a 52-53-week tax year,

the name of the firm that employs

addresses in foreign countries or

describe the year (for example, last

you. If you file on an applicant’s

Saturday in December or Saturday

Puerto Rico, REMICs, state and local

behalf, include a power of attorney.

nearest to December 31). A

governments, Federal government/

Show any specific acts the power of

52-53-week tax year must end on the

military entities, and Indian Tribal

attorney grants, such as

date a specified day of the week last

Government/Enterprise entities.

representation before the IRS.

occurs in a particular month or on the

Please call the toll-free Business and

date that day of the week occurs

Specialty Tax Line at 1-800-829-4933

Note. The individual preparing the

nearest to the last day of a particular

for assistance in applying for an EIN.

application must also sign it.

calendar month.

An SSN must be applied for on

Form SS-5, Application for a Social

A newly formed partnership or

Security Card. Form SS-5 can be

PSC that wants to adopt a tax year

Specific Instructions

obtained at SSA offices or by calling

other than its required tax year must

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

go to Part III after completing Part I.

Part I–General

available from the SSA website at

Line 2c. The required short period

Information

return must begin on the day

If the applicant has not received its

following the close of the old tax year

All applicants must complete Part I.

EIN or SSN by the time the

Attachments to Form 1128 must

and end on the day before the first

application is due, write “Applied for”

show the applicant’s name,

day of the new tax year. An

in the space for the identifying

identifying number, and address. Also

applicant’s first tax year generally

number. See Pub. 583, Starting a

indicate that the statement is an

starts when business operations

Business and Keeping Records.

attachment to Form 1128.

begin.

Note. If the applicant is a foreign

A corporation’s tax year begins at

Name

corporation that is not otherwise

the earliest date it first:

If the application is filed for a husband

•

required to have or obtain an EIN,

Has shareholders,

and wife who file a joint income tax

•

enter “Not applicable” in the space

Has assets, or

return, the names of both should

•

provided for the identifying number.

Begins doing business. The initial

appear in the heading.

year ends on the day before the first

Address

day of the new tax year.

Identifying Number

Include the suite, room, or other unit

number after the street address. If the

Individuals enter their social security

Part II—Automatic

Post Office does not deliver mail to

number (SSN). If the application is for

a husband and wife who file a joint

the street address and the applicant

Approval Request

return, enter both SSNs. However, if

has a P.O. box, show the box number

Part II is completed by applicants

one or both are engaged in a trade or

instead.

requesting automatic approval of a

business, enter the employer

change in tax year under:

If the applicant receives its mail in

identification number (EIN) instead of

•

care of a third party (such as an

Rev. Proc. 2002-37 (corporations),

the SSNs. All other applicants enter

•

accountant or attorney), enter on the

Rev. Proc. 2002-38 (pass-through

their EIN.

street address line “C/O” followed by

entities),

•

Except as discussed below

the third party’s name and street

Rev. Proc. 2003-62 (individuals),

•

(regarding foreign corporations), if the

address or P.O. box.

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

applicant does not have an EIN or

and Rev. Proc. 85-58 (exempt

SSN, it must apply for one. An EIN

Person To Contact

organizations), and

•

may be applied for:

Rev. Proc. 85-15, 1985-1 C.B. 516

•

The person to contact must be the

Online — Click on the EIN link at

(all filers), to correct an improper tax

person authorized to sign the Form

The

year.

1128, or the applicant’s authorized

EIN is issued immediately once the

representative. If the person to

application information is validated.

Note. Applicants requesting an

•

contact is not the applicant or the

By telephone at 1-800-829-4933

automatic approval must complete

filer, attach Form 2848, Power of

from 8:00 am to 8:00 pm in the

Parts I and II only.

Attorney and Declaration of

corporation’s local time zone.

•

Representative.

A user fee is not required if

By mailing or faxing Form SS-4,

TIP

requesting an automatic

Application for Employer Identification

Line 1. Check all applicable boxes to

approval under any of the

Number.

indicate the type of entity filing this

sections of Part II listed below.

application. For example, an entity

A limited liability company must

that is a domestic corporation may

determine which type of federal tax

Complete Part II if the applicant

also be a regulated investment

entity it will be (that is, partnership,

can use the automatic approval rules

company (RIC). That entity would

corporation, or disregarded entity)

under one of the sections listed below

check both the “Domestic

before applying for an EIN (see Form

and the application is filed on time.

-3-

Instructions For Form 1128 (Rev. January 2006) Page 3

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