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•

For an individual filing to change to

the short period required to effect the

Exempt organizations requesting a

a calendar year under Rev. Proc.

change. A shareholder filing the form

ruling should send Form 1128 and

2003-62, 2003-32 I.R.B. 299 (Part II,

on behalf of an applicant that is a

the application user fee to:

Section C), Form 1128 must be filed

CFC or FPHC should file the form

Internal Revenue Service

on or before the due date (including

with the service center where the

Commissioner, Tax Exempt and

extensions) for filing the Federal

shareholder’s income tax return is

Government Entities

income tax return for the short period

filed.

Attention: T:EO

required to effect the change.

P.O. Box 27720

•

Applications prior to an election to

To change a tax year under Rev.

McPherson Station

become an S corporation. If a

Proc. 85-58 (Part II, Section D), file

Washington DC 20038

corporation is requesting to change

by the 15th day of the 5th calendar

You can inquire about the status of

its tax year prior to making an

month after the first effective year

an application for exempt

election to become an S corporation,

ends.

organizations by calling

it may be necessary to file Form 1128

202-283-2300.

with Form 2553 to ensure that the S

Late Applications

corporation is permitted the tax year

Generally, an application filed after

Who Must Sign

requested on Form 2553. See line 2

the appropriate due date stated

of Part II on Form 1128. Form 1128

Except as discussed below

above is considered late.

must be filed with Form 2553 instead

(regarding certain foreign

of the above address for automatic

However, applications filed within

corporations), Form 1128 must be

approval requests if:

90 days after the due date may be

signed by the applicant as discussed

•

The corporation is requesting to

considered as timely filed under

below. A valid signature by the

change its tax year under the

Regulations section 301.9100-1 when

individual or an officer of the

automatic approval request

the applicant establishes that:

organization is required on Form

procedures,

1128. If the form does not have a

1. The taxpayer acted reasonably

•

The corporation intends to elect to

valid signature, it will not be

and in good faith and

be an S corporation for the tax year

considered.

2. Granting relief will not prejudice

immediately following the short

the interests of the government.

Individuals

period, and

•

Applications that are filed more

The requested tax year is a

If this application is for a husband and

than 90 days after the due date are

permitted tax year for S corporations

wife, enter both names on the line

presumed to jeopardize the interests

(e.g., a calendar tax year).

“Name of applicant.” Both husband

of the Government, and will be

and wife must sign the application on

approved only in unusual and

Do not file a request for

the line “Applicant or officer’s

compelling circumstances.

automatic approval with

signature and date.”

either address below. Doing

Under either circumstance an

CAUTION

Partnerships

so will result in a significant

extension request must be filed under

delay in the processing of your

Procedure and Administration

Show the partnership name, followed

request.

Regulations section 301.9100-3 and

by the signature of a general partner

is a ruling request under Rev. Proc.

on behalf of a state law partnership,

Part III—Ruling Request

2003-1, 2003-1 I.R.B. 1 (updated

or a member-manager on behalf of a

annually), and is subject to public

If the applicant completes Part III

limited liability company.

inspection under section 6110. See

(ruling request), file Form 1128 and

Estates

section 8 of Rev. Proc. 2003-1 for

the appropriate user fee with the IRS

information on requesting a ruling.

National Office. Mail Form 1128 to:

Show the name of the estate and the

Internal Revenue Service,

Note: An extension request under

signature and title of the fiduciary or

Associate Chief Counsel (Income

other person legally authorized to

Rev. Proc. 2003-1 (or its successor),

Tax and Accounting)

requires payment of a user fee.

sign.

Attention: CC:PA:T:CRU,

Tax-Exempt Organizations

P.O. Box 7604, Ben Franklin

Early Applications

Station,

Show the name of the organization

Generally, an application to adopt or

Washington DC 20044-7604.

and the signature of a principal officer

change a tax year will not be

or other person authorized to sign,

considered if it is submitted before

The IRS will acknowledge receipt

followed by his or her title.

the close of the first effective year.

of the application within 45 days. You

can inquire about the status of the

All Other Applicants

Where To File

application by writing to:

The application must show the name

Control Clerk, CC:ITA,

of the company and the signature of

Part II—Automatic Approval

Internal Revenue Service, Room

the president, vice president,

4516,

Request

treasurer, assistant treasurer, or chief

1111 Constitution Ave., NW,

If the applicant completes Part II

accounting officer (such as tax

Washington DC 20224-0002.

(automatic approval request), file

officer) authorized to sign, and their

Form 1128 with the Internal Revenue

The applicant will receive

official title. Receivers, trustees, or

Service Center, Attention: Entity

notification of its approval or denial. If

assignees must sign any application

Control, where the applicant’s income

no communication is received from

they are required to file. For a

tax return is filed. The applicant also

the IRS regarding the application

consolidated group filing a

must attach a copy of Form 1128 to

within 90 days, contact the Control

consolidated return with its common

the Federal income tax return filed for

Clerk.

parent, the form should be signed by

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Instructions For Form 1128 - Application To Adopt, Change, Or Retain A Tax Year - 2003 Page 2

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