Instructions For Form 1128 (Rev. 2014) (Page 4 of 9) in pdf

immediately once the application

application. For example, an entity

information is validated.

that is a domestic corporation may

index.html,

also be a regulated investment

By mailing or faxing Form SS-4,

Rev. Proc. 2006-46 (pass-through

company (RIC). That entity would

Application for Employer Identification

entities),

check both the “Domestic corporation”

Number.

Rev. Proc. 2003-62 (individuals),

box and the “Other” box, and write,

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

A limited liability company must

“RIC under sec. 851” on the dotted

as modified by Rev. Proc. 79-3,

determine which type of federal tax

line.

1979-1 C.B. 483, and Rev. Proc.

entity it will be (that is, partnership,

85-58 (exempt organizations), and

Lines 2a and 2b. If the requested

corporation, or disregarded entity)

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

year is a 52-53-week tax year,

before applying for an EIN (see Form

(all filers), to correct the adoption of

describe the year (for example, last

8832, Entity Classification Election,

an improper tax year to a calendar

Saturday in December or Saturday

for details).

year by filing an amended return on a

nearest to December 31). A

calendar year basis and attaching

Note. Applicants who are not located

52-53-week tax year must end on the

Form 1128. If the applicants want to

within the United States or U.S.

date a specified day of the week last

change to a fiscal year, file a Form

possessions cannot use the online

occurs in a particular month or on the

1128 under the procedures of either

application to obtain an EIN.

date that day of the week occurs

Rev. Proc. 2006-45, 2006-46,

nearest to the last day of a particular

For more information on applying

2002-39, 2002-1 C.B. 1046 or its

calendar month.

for an EIN, see the instructions for

successor.

Form SS-4.

A newly formed partnership or PSC

that wants to adopt a tax year other

Note. Applicants requesting an

An SSN must be applied for on

than its required tax year must go to

automatic approval must complete

Form SS-5, Application for a Social

Part III after completing Part I.

Parts I and II only.

Security Card. Form SS-5 can be

obtained at SSA offices or by calling

Line 2c. An applicant's first tax year

A user fee is not required if

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

generally starts when business

requesting an automatic

TIP

available from the SSA website at

operations begin.

approval under any of the

A corporation's tax year begins at

sections of Part II listed below.

the earliest date it first:

If the applicant has not received its

Has shareholders,

EIN or SSN by the time the application

Complete Part II if the applicant can

is due, write “Applied for” in the space

Has assets, or

use the automatic approval rules

for the identifying number.

Begins doing business.

under one of the sections listed below

The initial year ends on the day before

and the application is filed on time.

Foreign corporations. If the

the first day of the new tax year.

applicant is a foreign corporation that

Section of Part II of Form 1128 to

If the applicant is changing a tax

is not otherwise required to have or

year, the required short period return

Complete

obtain an EIN, enter “Not applicable”

(usually for a period of less than 12

in the space provided for the

months) is for the period that begins

Complete

identifying number.

If the applicant is:

on the day following the close of the

only

Address

old tax year and ends on the day

A corporation (other than an S

Section A

before the first day of the new tax

Include the suite, room, or other unit

corporation or a PSC)

year.

number after the street address. If the

A partnership, S corporation,

Section B

Post Office does not deliver mail to

For example, in 2014, a

PSC, or a trust

corporation, which has a tax year

the street address and the filer has a

An individual

Section C

P.O. box, show the box number

ending December 31, requests a new

instead.

tax year ending March 31. The

A tax-exempt organization

Section D

corporation's first effective tax year

If the filer receives its mail in care of

(short year) begins on January 1,

a third party (such as an accountant or

2014, and ends on March 31, 2014.

If the applicant does not qualify for

attorney), enter on the street address

automatic approval, a ruling must be

line “C/O” followed by the third party's

Part II—Automatic

requested. See Part III for more

name and street address or P.O. box.

Approval Request

information.

Person To Contact

Note. All references to the Revenue

If the Service Center denies

The person to contact must be the

Procedures listed are to that Revenue

approval because Form 1128 was not

person authorized to sign the Form

Procedure or its successor.

filed on time, the applicant can

1128, or the applicant's authorized

Part II is completed by applicants

request relief under Regulations

representative. If the person to

requesting automatic approval of a

section 301.9100-3, discussed earlier

contact is not the filer or the applicant,

change in tax year under:

under Late Applications. The

attach Form 2848, Power of Attorney

Rev. Proc. 2006-45 (corporations)

applicant completes Part III, as

and Declaration of Representative.

as clarified and modified by Rev.

discussed later, and sends Form 1128

Proc. 2007-64, 2007-42 I.R.B. 818 at

Line 1. Check all applicable box(es)

to the IRS National Office for

to indicate the type of entity filing this

consideration.

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Instructions For Form 1128 (Rev. 2014) Page 4

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