Instructions For Form 1128 (Rev. 2014) (Page 3 of 9) in pdf

Exempt organizations requesting a

signed by an authorized officer of the

ruling should send Form 1128 and the

designated (controlling domestic)

application user fee to:

shareholder that retains the jointly

Specific Instructions

executed consent as provided for in

Internal Revenue Service

Regulations section 1.964-1(c)(3)(ii).

Part I–General Information

P.O. Box 12192

A schedule listing the name(s) and

All applicants must complete Part I.

Covington, KY 41012-0192

identifying number(s) of the controlling

Attachments to Form 1128 must show

domestic shareholder(s) must be

the applicant's name, identifying

You can inquire about the status of

attached to the application. Also, the

number, and the address. Also

an application for exempt

controlling domestic shareholder(s)

indicate that the statement is an

organizations by calling

must satisfy the requirements of

attachment to Form 1128.

1-877-829-5500.

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

the designated (controlling domestic)

Name

Who Must Sign

shareholder is a member of a

In general, the filer of the form is the

Except as discussed below (regarding

consolidated group, then an

applicant. If filing a joint return, include

automatic approval requests filed on

authorized officer of the common

the names of both spouses. If the

parent must sign. Do not sign the

behalf of a CFC or 10/50 corporation),

applicant is a corporation,

Form 1128 must be signed by the filer

copy of Form 1128 filed with the

partnership, estate, trust, or

as discussed below. A valid signature

income tax return.

tax-exempt organization, etc., enter

by the individual or an officer of the

the name of the entity or organization.

Automatic approval request. An

organization is required on Form

automatic ruling request application

Filer different from applicant. For

1128. If the form does not have a valid

that is filed on behalf of a CFC or

members of a consolidated group of

signature, it will not be considered.

10/50 corporation does not have to be

corporations and certain foreign

Individuals

signed. However, the controlling

corporations, Form 1128 may be filed

domestic shareholder completing the

If filing a joint return, both spouses

on behalf of the applicant. For a

form must satisfy the requirements of

must sign.

consolidated group of corporations,

Regulations section 1.964-1(c)(3) and

enter the name and employer

Partnerships

retain the jointly executed consent

identification number (EIN) of the

described in Regulations section

Include the signature, name and title

parent corporation on the first line as

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

of a general partner on behalf of a

the filer and enter the name(s) and

state law partnership, or a

All Other Filers

EIN(s) of the member corporations

member-manager on behalf of a

applying for a change in accounting

If the filer is a corporation, the

limited liability company.

period on the fourth line. For CFCs

application must include the signature

and 10/50 corporations, enter the

Estates

of the president, vice president,

name and EIN of the controlling

treasurer, assistant treasurer, or chief

Include the signature, name, and title

domestic shareholder(s) (common

accounting officer (such as tax officer)

of the fiduciary or other person legally

parent, if applicable) on the first line

authorized to sign, and their official

authorized to sign.

and the name and EIN, if any, of the

title. Receivers, trustees, or assignees

Trusts

foreign corporation on the fourth line.

must sign any application they are

If there is more than one filer or

Include the signature, name, and title

required to file. For a consolidated

applicant, attach a statement listing

of the fiduciary or other person legally

group filing a consolidated return with

each filer's or applicant's name and

authorized to sign.

its common parent, Form 1128 should

EIN.

be signed by an authorized officer of

Tax-Exempt Organizations

the common parent corporation.

Identifying Number

Include the signature, name, and title

Paid Preparer

Individuals enter their social security

of a principal officer or other person

number (SSN). If filing a joint income

authorized to sign.

Generally, anyone who is paid to

tax return, enter the SSN of both

prepare Form 1128 must sign it and fill

CFC or 10/50 Corporation

spouses. However, if one or both

in the “Paid Preparer Use Only” area.

spouses are engaged in a trade or

For a CFC or 10/50 corporation with a

The paid preparer must complete the

business and Form 1128 is filed on

U.S. trade or business and filing Form

required information and sign the

behalf of the business, enter the EIN

1128 as the applicant, follow the same

return in the space provided for the

instead of the SSNs. All other

rules as other corporations (see All

preparer's signature. However, if the

applicants enter their EIN.

Other Filers below). If the form is

applicant is requesting automatic

being filed on behalf of a CFC or

approval and a copy of Form 1128 is

Except as discussed below

10/50 corporation by its controlling

attached to the income tax return, the

regarding foreign corporations, if the

domestic shareholder(s), follow the

copy of Form 1128 does not have to

applicant does not have an EIN or

instructions below for ruling requests

be signed.

SSN, it must apply for one. An EIN

and automatic approval requests.

may be applied for:

Note. Anyone who prepares Form

Ruling request. A ruling request

Online—Click on Employer ID

1128 but does not charge a fee

application that is filed on behalf of a

Numbers link at

should not complete the “Paid

CFC or 10/50 corporation must be

businesses. The EIN is issued

Preparer's Use Only” section.

-3-

Instructions For Form 1128 (Rev. 2014) Page 3

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