File this form to request a change in tax year. Partnerships, S corporations, personal service corporations (PSCs), or trusts may be required to file the form to adopt or retain a certain tax year.
Other Items You May Find Useful
Form 2553, Election by a Small Business Corporation
Form 5308, Request for Change in Plan/Trust Year
Form 8716, Election To Have a Tax Year Other Than a Required Tax Year
Publication 542, Corporations
Comment on Form 1128
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