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2006-45 (Part II, Section A) or Rev.

considered if it is submitted before

appropriate user fee with the IRS

Proc. 2006-46 (Part II, Section B), file

the end of the short period.

National Office. Mail Form 1128 to:

by the due date of the return

Internal Revenue Service

Where To File

(including extensions) for the short

Associate Chief Counsel (Income

period required to effect the change.

Tax and Accounting)

A Form 1128 filed by a controlling

Part II—Automatic Approval

Attention: CC:PA:LPD:DRU

domestic shareholder (or its common

Request

P.O. Box 7604

parent) on behalf of a CFC or 10/50

Ben Franklin Station

If Part II (automatic approval request)

corporation is due no later than the

Washington, DC 20044-7604

applies to the applicant, file Form

due date (including extensions) of

1128 with the Internal Revenue

that shareholder’s (or its common

The IRS will acknowledge receipt

Service Center, Attention: Entity

parent’s) income tax return for its tax

of the application within 45 days. You

Control, where the applicant’s income

year with or within which ends the

can inquire about the status of the

tax return is filed. The applicant also

first effective year of the CFC or 10/

application by writing to:

must attach a copy of Form 1128 to

50 corporation.

•

the federal income tax return filed for

Control Clerk, CC:ITA

For an individual filing to change to

the short period required to effect the

Internal Revenue Service

a calendar year under Rev. Proc.

change.

Room 4516

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

1111 Constitution Ave., NW

CFCs and 10/50 corporations. If

Section C), Form 1128 must be filed

Washington, DC 20224-0002

the form is filed on behalf of a CFC or

on or before the due date (including

10/50 corporation, the controlling

extensions) for filing the federal

The applicant will receive

domestic shareholder who retains the

income tax return for the short period

notification of its approval or denial. If

jointly executed consent described in

required to effect the change.

no communication is received from

•

Temporary Regulations section

To change a tax year under Rev.

the IRS regarding the application

1.964-1T(c)(3)(ii) must file Form 1128

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

within 90 days, contact the Control

with its tax return for its tax year with

by the 15th day of the 5th calendar

Clerk.

or within which ends the first effective

month after the end of the short

year of the CFC or the 10/50

Exempt organizations requesting a

period.

corporation. The other controlling

ruling should send Form 1128 and

domestic shareholder(s) must attach

Late Applications

the application user fee to:

a copy of the form to its income tax

Internal Revenue Service

Generally, an application filed after

return for its tax year with or within

Attention: EO Letter Rulings

the appropriate due date stated

which ends the tax year of the CFC or

P.O. Box 27720

above is considered late.

10/50 corporation.

McPherson Station

However, applications filed within

Note. If a corporation is required to

Washington, DC 20038

90 days after the due date may be

file Form 1128 with its tax return and

considered as timely filed under

You can inquire about the status of

is a member of an affiliated group of

Regulations section 301.9100-1 when

an application for exempt

corporations filing a consolidated

the applicant establishes that:

organizations by calling

return, the common parent must file

1-877-829-5500.

1. The taxpayer acted reasonably

the Form 1128 with the consolidated

and in good faith and

return.

2. Granting relief will not prejudice

Who Must Sign

Applications prior to an election to

the interests of the government.

Except as discussed below

become an S corporation. If a

(regarding automatic approval

corporation is requesting to change

Applications that are filed more

requests filed on behalf of a CFC or

its tax year prior to making an

than 90 days after the due date are

10/50 corporation), Form 1128 must

election to become an S corporation

presumed to jeopardize the interests

be signed by the filer as discussed

and the requested tax year is a

of the Government, and will be

below. A valid signature by the

permitted tax year for S corporations

approved only in unusual and

individual or an officer of the

(for example, a calendar tax year), file

compelling circumstances.

organization is required on Form

Form 1128 as an attachment to Form

Under either circumstance, an

1128. If the form does not have a

2553 to ensure that the S corporation

extension request must be filed under

valid signature, it will not be

is permitted the tax year requested on

Procedure and Administration

considered.

Form 2553. See line 2 of Part II on

Regulations section 301.9100-3 and

Form 1128. Do not file Form 1128

is a ruling request under Rev. Proc.

Individuals

with the above address for automatic

2007-7, 2007-1 I.R.B. 1 (updated

approval requests. For information on

If this application is for a husband and

annually), and is subject to public

where to file Form 2553, see the

wife, enter both names on the line

inspection under section 6110. See

Instructions for Form 2553.

“Name of filer.” Both husband and

section 7 of Rev. Proc. 2007-1 for

wife must sign the application on the

Do not file a request for

information on requesting a ruling.

line “Signature and date.”

automatic approval with either

Note. An extension request under

address below. Doing so will

CAUTION

Rev. Proc. 2007-1 (or its successor)

Partnerships

result in a significant delay in the

requires payment of a user fee.

Show the partnership name, followed

processing of your request.

by the signature of a general partner

Early Applications

Part III—Ruling Request

on behalf of a state law partnership,

Generally, an application to adopt or

If Part III (ruling request) applies to

or a member-manager on behalf of a

change a tax year will not be

the applicant, file Form 1128 and the

limited liability company.

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Instructions For Form 1128 - Application To Adopt, Change, Or Retain A Tax Year - Internal Revenue Service - 2008 Page 2

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