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Estates

All Other Filers

Identifying Number

Show the name of the estate and the

The application must show the name

Individuals enter their social security

signature and title of the fiduciary or

of the company and the signature of

number (SSN). If the application is for

the president, vice president,

a husband and wife who file a joint

other person legally authorized to

treasurer, assistant treasurer, or chief

return, enter both SSNs. However, if

sign.

accounting officer (such as tax

one or both are engaged in a trade or

officer) authorized to sign, and their

business, enter the employer

Trusts

official title. Receivers, trustees, or

identification number (EIN) instead of

Show the name of the trust and the

assignees must sign any application

the SSNs. All other applicants enter

signature and title of the fiduciary or

they are required to file. For a

their EIN.

other person legally authorized to

consolidated group filing a

sign.

Except as discussed below

consolidated return with its common

(regarding foreign corporations), if the

parent, the form should be signed by

applicant does not have an EIN or

Tax-Exempt Organizations

an authorized officer of the common

SSN, it must apply for one. An EIN

parent corporation.

Show the name of the organization

may be applied for:

and the signature of a principal officer

•

Preparer (Other Than Filer/

Online— Click on the EIN link at

or other person authorized to sign,

The

Applicant)

followed by his or her title.

EIN is issued immediately once the

If the individual preparing Form 1128

application information is validated.

CFC or 10/50 Corporation

•

is not the filer or applicant, the

By telephone at 1-800-829-4933

preparer also must sign. However, in

For a CFC or 10/50 corporation with a

from 7:00 am to 10:00 pm in the

the case of an automatic approval

U.S. trade or business and filing Form

corporation’s local time zone.

•

request, the Form 1128 attached to

1128 as the applicant, follow the

By mailing or faxing Form SS-4,

the income tax return does not need

same rules as other corporations (see

Application for Employer Identification

to be signed.

All Other Filers below). If the form is

Number.

being filed on behalf of a CFC or 10/

A limited liability company must

50 corporation by its controlling

determine which type of federal tax

domestic shareholder(s), follow the

Specific Instructions

entity it will be (that is, partnership,

instructions below for ruling requests

corporation, or disregarded entity)

and automatic approval requests.

Part I–General

before applying for an EIN (see Form

8832, Entity Classification Election,

Ruling request. A ruling request

Information

for details).

application that is filed on behalf of a

All applicants must complete Part I.

CFC or 10/50 corporation must be

Note. The online application process

Attachments to Form 1128 must

signed by an authorized officer of the

is not yet available for the following

show the applicant’s name,

designated (controlling domestic)

types of entities: Entities with

identifying number, and address. Also

shareholder that retains the jointly

addresses in foreign countries or

indicate that the statement is an

executed consent as provided for in

Puerto Rico, limited liability company

attachment to Form 1128.

Temporary Regulations section

(LLC) without entity type, REMICs,

1.964-1T(c)(3)(ii). A schedule listing

state and local governments, Federal

Name

the name(s) and identifying

government/military entities, and

If the application is filed for a husband

number(s) of the controlling domestic

Indian Tribal Government/Enterprise

and wife who file a joint income tax

shareholder(s) must be attached to

entities. Please call the toll-free

return, the names of both should

the application. Also, the controlling

Business and Specialty Tax Line at

appear in the heading.

domestic shareholder(s) must satisfy

1-800-829-4933 for assistance in

the requirements of Temporary

In general, the filer of the form is

applying for an EIN.

the applicant. However, for members

Regulations section 1.964-1T(c)(3). If

An SSN must be applied for on

the designated (controlling domestic)

of a consolidated group of

Form SS-5, Application for a Social

shareholder is a member of a

corporations and certain foreign

Security Card. Form SS-5 can be

consolidated group, then an

corporations, Form 1128 may be filed

obtained at SSA offices or by calling

on behalf of the applicant. For a

authorized officer of the common

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

consolidated group of corporations,

parent must sign. Do not sign the

available from the SSA website at

enter the name and EIN of the parent

copy of Form 1128 filed with the

corporation on the first line as the filer

income tax return.

and enter the name(s) and EIN(s) of

If the applicant has not received its

Automatic approval request. An

the member corporations applying for

EIN or SSN by the time the

automatic ruling request application

a change in accounting period on the

application is due, write “Applied for”

that is filed on behalf of a CFC or 10/

fourth line. For CFCs and 10/50

in the space for the identifying

50 corporation does not have to be

corporations, enter the name and EIN

number. See Pub. 583, Starting a

signed. However, the controlling

of the controlling domestic

Business and Keeping Records.

domestic shareholder completing the

shareholder(s) (common parent, if

form must satisfy the requirements of

applicable) on the first line and the

Foreign corporations. If the

Temporary Regulations section

name and EIN, if any, of the foreign

applicant is a foreign corporation that

1.964-1T(c)(3) and retain the jointly

corporation on the fourth line. If there

is not otherwise required to have or

executed consent described in

is more than one filer or applicant,

obtain an EIN, enter “Not applicable”

Temporary Regulations section

attach a statement listing each filer’s

in the space provided for the

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

or applicant’s name and EIN.

identifying number.

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Instructions For Form 1128 - Application To Adopt, Change, Or Retain A Tax Year - Internal Revenue Service - 2008 Page 3

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