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Form 1028: Application for Recognition of Exemption
IRS Form 1028 is the Application for Recognition of Exemption under Section 521 of the Internal Revenue Code, filed by an organization to confirm its income tax exemption status. User fees are subject to amounts shown in the Instructions to Form 8718.
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IRS Form 1028 - Application for Recognition of Exemption
IRS Form 1028 is the Application for Recognition of Exemption under Section 521 of the Internal Revenue Code, filed by an organization to confirm its income tax exemption status. User fees are subject to amounts shown in the Instructions to Form 8718.
Risk Radar
Scan points- 1The highest risk is failing to provide a conformed copy of the complete organizing instrument along with the application.
- 2Failing to show the Employer Identification Number (EIN) on Line 1b when one exists for the organization.
- 3Not including financial statements that cover the current year plus three preceding years in Part IV.
- 4Entering lump sums instead of a detailed breakdown of receipts and expenditures in Part IV.
- 5Omitting a conformed copy of the complete organizing instrument from the attachments.
Plain English
This form allows an organization to formally apply to the IRS for recognition that it is exempt from paying federal income taxes under Section 521 of the Internal Revenue Code. By filing this, the entity confirms its tax-exempt status and outlines how it operates to qualify for those exemptions. Organizations must submit this application along with required financial data.
Submission Date
- Filing date: 2019-11-27 22:10:34
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when an organization seeks an IRS determination of its exempt status under section 521 of the Internal Revenue Code.
- Do not use it when you are simply filing a Power of Attorney for representation; file Form 2848 instead, unless otherwise noted.
- Check Form 8821 instead when providing authorization to report tax information.
Form selector
Use this form or another form?
Organization is a farmers’ cooperative
The form can be used by an organization that is defined as a farmers' cooperative and seeks recognition of its exempt status under section 521.
✓ Check Part I, Line 1a for identification.
Need to authorize tax information reporting
This authorizes the IRS to collect fee information or other data from your organization regarding its exempt status.
✓ Check Instructions p.1, General Instructions.
Using an agent/attorney to file on your behalf
If someone else will represent the organization for this filing, a Power of Attorney must be filed through Part I of Form 1028 (unless already received).
✓ Check Specific Instructions for Part I.
Need to apply for an EIN first
If your organization does not have an Employer Identification Number (EIN), you must obtain one before completing Line 1b.
✓ Check Specific Instructions for Part I, line 1b.
Deadline or filing window
An organization must file Form 1028 when seeking recognition of its exemption. If an organization will be required to file an annual return, it must do so on Form 1120-C soon after the IRS receives this application. The instructions do not state a specific filing deadline date, but the timing is tied to the receipt of the application.
Checklist
What you need before filling it out
Organization Name
As it appears in organizing documents · Part I, Line 1a
Employer Identification Number (EIN)
The organization's EIN number · Part I, Line 1b
Financial Data for Current Year
Financial statements/records · Part III, Lines 17-19
Power of Attorney Authorization
Agent or attorney's details and authority · Part I (if applicable)
Fee Payment
Required fee amount(s) from Form 8718 · With the application submission
Activities Description
Detailed description of operations (e.g., patronage, service provision) · Part III
Before you submit
- 1Complete all parts of the application form.
- 2Show the organization's name exactly as it appears in its organizing documents on Line 1a.
- 3Enter the EIN on Line 1b if the organization has one; apply for one if it does not.
- 4Ensure financial data for Lines 17 through 19 covers the current year and the three preceding years.
- 5Include any additional requests (like a private letter ruling) in Part I, Section B.
- 6Attach all required documentation, including evidence of exemption status (if necessary).
- 7Submit the application along with the appropriate user's fee shown on Form 8718.
How to file this form
- 1Complete all parts of IRS Form 1028, ensuring financial data for Lines 17 through 19 reflects the current year and prior three years.
- 2Attach any necessary supporting documents, such as a Power of Attorney (Form 2848) if an agent is filing on behalf of the organization.
- 3Calculate and attach the required user's fee using the amounts shown in Form 8718.
- 4Mail the completed Form 1028 and all attachments to the designated IRS address (e.g., TE/GE Stop 31A Team 105).
- 5Keep a copy of the fully executed application for your permanent records.
Known limitations
- 1The application must be filed by an organization that has an organizing document; if it does not have one, Form 1028 should not be filed.
- 2Organizations that are farmers', fruit growers', or like associations may consult separate instructions for specific guidance.
- 3If the required information and appropriate documents are not submitted along with Form 8718 (with payment of the appropriate user fee), the application may be returned to the filer.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is dated September 2006, and this update supplements the instructions by providing a new mailing address for several forms, including Form 1028.
What changed or needs a fresh check
- Edition date — confirm the revision date reads September 2006.
- Fee — ensure required fees are shown in Form 8718 and submitted with the application.
- Mailing address — verify the new mailing address is used for deliveries by private delivery service (PDS).
- Power of Attorney — confirm Part I authorizes representation under sections 521 or 1381, unless previously received.
- EIN — check that the EIN is entered on Line 1b if the organization has one.
- Financial Data — verify financial data for Lines 17 through 19 covers the current year and the three immediately preceding years.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Form 1028 in your permanent organization records.
- 2Attach any determination requests or other supporting documents with the submission.
- 3If the IRS returns the application without action, review all attached documentation to see which information was requested.
- 4The processing time generally takes 44 hours and 14 minutes, though this can vary depending on individual circumstances.
Sources
- SRCInstructions p.1 — A representative can act in person or by ruling recognizing the exemption under Section 521 of the Internal Revenue Code.
- SRCInstructions p.1 — Form 2848, Power of Attorney is used to represent an attorney when filing Form 1028.
- SRCInstructions p.1 — General Instructions require keeping a copy of the completed Form 1028 and attaching determination requests/rulings.
- SRCForm p.3 — Organizations must furnish all information specified on Form 1028 and in the instructions, or use an attachment if more space is needed.
- SRCInstructions p.2 — The estimated average time to complete and file Form 1028 is 44 hours, 14 minutes (though this varies by circumstances).
- SRCForm p.3 — Form 1028 requires a signature, title or authority of signer, and date.
- SRCInstructions p.2 — The requested information must cover the period beginning on the first day of your organization’s established annual accounting period.
- SRCInstructions p.1 — Nonrefundable user fees are required for this purpose and are shown in Form 8718.
Common confusion points
What if my organization doesn't have an organizing document?
The form requires organizations to have one.
→ Do not file Form 1028.
When must I submit the application and supporting documents?
Generally, submit them with Form 8718 (which includes user fees).
→ Ensure all required information is furnished on Form 1028 or in attachments.
What happens if my application gets returned without action?
The IRS will return it with notices of allocation other than those reflected on line 16.
→ Check the return for specific requests to speed up processing.
Do I need to send a Power of Attorney?
Yes, use Form 2848, Power of Attorney, or Form 8821, Tax Information Authorization if acting by ruling.
→ Send this along with the application unless otherwise noted in the instructions.
How long do I have to file after my organization starts?
The time needed to complete and file is less than 60 days after the first day of the current accounting period (though specific deadlines vary).
→ Check the form/instructions for your precise filing window.
What counts as 'income from sources other than patronage'?
It means incidental income derived from activities not directly related to the cooperative's marketing, purchasing, or service activities.
→ For example, a landowner leasing land to a tenant farmer who qualifies as a producer.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If the application is returned without action, it indicates missing or unclear information.
Questions about IRS Form 1028
What is IRS Form 1028 used for?
This form allows an organization to formally apply to the IRS for recognition that it is exempt from paying federal income taxes under Section 521 of the Internal Revenue Code. By filing this, the entity confirms its tax-exempt status and outlines how it operates to qualify for those exemptions. Organizations must submit this application along with required financial data.
Who must file IRS Form 1028?
An organization that wishes to be recognized as exempt from income tax under section 521 of the Internal Revenue Code must file Form 1028. If an agent or attorney represents the organization, they must file a power of attorney through this application.
What information does IRS Form 1028 require?
Part I identifies the Organization’s Name and EIN; Part II details the Type of Entity; Part III covers Activities and Operational Information; and Part IV requires Financial Data, including the statement of receipts and expenditures. The application also includes sections for Determination Requests.
When is IRS Form 1028 due?
The form must be filed when an organization seeks recognition of its exemption under Section 521. An annual return on Form 1120-C, U.S. Income Tax Return for Cooperative Associations is required to file soon after the IRS receives the application.
Where do I file IRS Form 1028?
The application should be sent to the Internal Revenue Service (IRS). The instructions advise checking the website at www.irs.gov and typing “User Fee” in the keyword box, or calling Customer Account Services at 1-877-829-5500 for current information.
How do I complete IRS Form 1028?
First, complete all parts of the application, ensuring the Organization’s Name and EIN are accurate on Line 1b (if applicable). Next, enclose financial statements showing current year data plus three preceding years. Finally, sign the form before sending it to the IRS.
What happens if IRS Form 1028 is filed incorrectly?
If the organization does not qualify for exempt status based on the provided data, it will be advised of the IRS's determination. Failure to complete the application correctly may result in delays or denial of exemption recognition.
What if my organization doesn't have an organizing document?
The form requires organizations to have one. Do not file Form 1028.
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