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an authorized officer of the common

Except as discussed below

Attorney and Declaration of

parent corporation.

(regarding foreign corporations), if the

Representative.

applicant does not have an EIN or

Line 1. Check all applicable boxes to

An application that is filed on

SSN, it must apply for one. An EIN

indicate the type of entity filing this

behalf of a CFC must be signed by

may be applied for:

application. For example, an entity

an authorized officer of each of its

•

Online — Click on the EIN link at

that is a domestic corporation may

controlling U.S. shareholder(s). An

The

also be a regulated investment

application that is filed on behalf of a

EIN is issued immediately once the

company (RIC). That entity would

FPHC must be signed by an

application information is validated.

check both the “Domestic

authorized officer of each of its U.S.

•

By telephone at 1-800-829-4933

corporation” box and the “Other” box,

shareholder(s). If any such

from 7:30 am to 5:30 pm in the

and write, “RIC under sec. 851” on

shareholder is a member of a

corporation’s local time zone.

the dotted line.

consolidated group, then an

•

By mailing or faxing Form SS-4,

authorized officer of the common

Lines 2a and 2b. If the requested

Application for Employer Identification

parent must sign. If multiple

year is a 52-53-week tax year,

Number.

signatures are required, the

describe the year (e.g., last Saturday

A limited liability company must

signatures must be provided on a

in December or Saturday nearest to

determine which type of federal tax

“SIGNATURE ATTACHMENT” to the

December 31). A 52-53-week tax

entity it will be (i.e., partnership,

form under the “declaration under

year must end on the date a specified

corporation, or disregarded entity)

penalties of perjury” (this is the

day of the week last occurs in a

before applying for an EIN (see Form

statement that appears on Form 1128

particular month or on the date that

8832, Entity Classification Election,

immediately above the relevant

day of the week occurs nearest to the

for details).

signature line). Write “see attached”

last day of a particular calendar

in the signature area of Form 1128.

month.

Note: The online application process

is not yet available for the following

Line 2c. The required short period

Preparer Other Than

types of entities: Entities with

return must begin on the day

Applicant

addresses in foreign countries or

following the close of the old tax year

Puerto Rico, REMICs, state and local

The preparer cannot sign on behalf of

and end on the day before the first

governments, Federal government/

the applicant. Unless you are

day of the new tax year. An

military entities, and Indian Tribal

self-employed, show the name of the

applicant’s first tax year generally

Government/Enterprise entities.

firm that employs you. If you file on

starts when business operations

Please call the toll-free Business and

an applicant’s behalf, include a power

begin.

Specialty Tax Line at 1-800-829-4933

of attorney. Show any specific acts

A corporation’s tax year begins at

for assistance in applying for an EIN.

the power of attorney grants, such as

the earliest date it first:

representation before the IRS.

•

An SSN must be applied for on

Has shareholders,

•

Form SS-5, Application for a Social

Note: The individual preparing the

Has assets, or

•

Security Card. Form SS-5 can be

application must also sign it.

Begins doing business. The initial

obtained at SSA offices or by calling

year ends on the day before the first

the SSA at 1-800-772-1213.

day of the new tax year.

Specific Instructions

If the applicant has not received its

Part II—Automatic

EIN or SSN by the time the

application is due, write “Applied for”

Approval Request

Part I–General

in the space for the EIN/SSN . See

Part II is completed by applicants

Information

Pub. 583, Starting a Business and

requesting automatic approval of a

Keeping Records.

All applicants must complete Part I.

change in tax year under:

•

Attachments to Form 1128 must

Rev. Proc. 2002-37 (corporations),

Note: If the applicant is a foreign

•

show the applicant’s name,

Rev. Proc. 2002-38 (pass-through

corporation that is not otherwise

identifying number, and address. Also

entities),

required to have or obtain an EIN,

•

indicate that the statement is an

Rev. Proc. 2003-62 (individuals),

enter “Not applicable” in the space

•

attachment to Form 1128.

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

provided for the EIN/SSN.

and Rev. Proc. 85-58 (exempt

Name

Address

organizations), and

•

If the application is filed for a husband

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

Include the suite, room, or other unit

and wife who file a joint income tax

(all filers), to correct an improper tax

number after the street address.

return, the names of both should

year.

If the Post Office does not deliver

appear in the heading.

Note: Applicants requesting an

mail to the street address and the

automatic approval, complete Parts I

Identifying Number

applicant has a P.O. box, show the

and II only.

box number instead.

Individuals enter their social security

Note: A user fee is not required if

number (SSN). If the application is for

Person To Contact

requesting an automatic approval

a husband and wife who file a joint

under any of the sections of Part II

return, enter both SSNs. However, if

The person to contact must be the

listed below.

one or both are engaged in a trade or

person authorized to sign the Form

business, enter the employer

1128, or the applicant’s authorized

Complete Part II if the applicant

identification number (EIN) instead of

representative. If the person to

can use the automatic approval rules

the SSNs. All other applicants enter

contact is not the applicant or the

under one of the sections listed below

their EIN.

filer, attach Form 2848, Power of

and the application is filed on time.

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Instructions For Form 1128 - Application To Adopt, Change, Or Retain A Tax Year - 2003 Page 3

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