Internal Revenue Service United States Department of the Treasury

Instructions for Form 1128 (12/2011)

Application To Adopt, Change, or Retain a Tax Year

Section references are to the Internal Revenue Code unless otherwise noted.

Revised: 12/2011


Table of Contents

  • General Instructions
    • What's New
    • Purpose of Form
    • Who Must File
    • Exceptions
      • Corporations
      • Partnerships, S Corporations, and Personal Service Corporations
      • Individuals
      • Exempt Organizations
      • Trusts
    • When To File
      • Tax Year Adoption, Change, or Retention
    • Late Applications
    • Early Applications
    • Where To File
      • Part II—Automatic Approval Request
      • Part III—Ruling Request
    • Who Must Sign
      • Individuals
      • Partnerships
      • Estates
      • Trusts
      • Tax-Exempt Organizations
      • CFC or 10/50 Corporation
      • All Other Filers
      • Preparer (Other Than Filer/Applicant)
  • Specific Instructions
    • Part I–General Information
      • Name
      • Identifying Number
      • Address
      • Person To Contact
    • Part II—Automatic Approval Request
      • Section A—Corporations (Other than S Corporations or Personal Service Corporations)
      • Section B—Partnerships, S Corporations, Personal Service Corporations, and Trusts
      • Section C—Individuals
      • Section D—Tax-Exempt Organizations
    • Part III—Ruling Request
      • Section A—General Information
      • Section B—Corporations (Other Than S Corporations and Controlled Foreign Corporations)
      • Section C—S Corporations
      • Section D—Partnerships
  • Instructions for Form 1128 - Notices
    • Privacy Act and Paperwork Reduction Act Notice.
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