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IRSCorporate Tax (1120 Series)

Official form guide

Form 1128: 1128

IRS Form 1128 is used to request a change in a corporation’s or partnership’s tax accounting period. File it when you need to shift from a calendar year to a fiscal year, shorten or lengthen the period, or adopt a new period after a merger or acquisition.

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Form Overview

IRS Form 1128 - 1128

IRS Form 1128 is used to request a change in a corporation’s or partnership’s tax accounting period. File it when you need to shift from a calendar year to a fiscal year, shorten or lengthen the period, or adopt a new period after a merger or acquisition.

The form captures the current accounting period, the proposed new period, the reason for the change, and any required consent from shareholders or partners.

Risk Radar

Scan points
  • 1A single missing signature can cause the entire request to be rejected.
  • 2Submitting after the short‑period deadline
  • 3Leaving the reason for change vague or incomplete
  • 4Missing required shareholder or partner consent
  • 5Using the wrong IRS mailing address for the entity type

Plain English

If your business wants to start its tax year on a different date than it currently does, you fill out Form 1128. The IRS reviews the request and, if approved, lets you file taxes for the new period. Without this form, the change is not recognized and could trigger penalties.

Submission Date

  • Filing date: 2017-10-31 18:00:08
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

partnershipfiscal yearperiodmergerfiscal

Hover a term to preview the meaning.

What this form is for

  • Use this form when you want to change from calendar to fiscal year.
  • Do not use it to correct a filing error on an already‑submitted return.
  • If you are a small business with a 12‑month fiscal year, check Form 1120‑F for special rules.

Form selector

Use this form or another form?

Short period due to change

Must report income for the truncated period

✓ Verify before filing

Form 1120 (or 1065)

Automatic change after merger

Updates business address and responsible party

✓ Confirm merger date first

Form 8822‑B

Request for automatic 12‑month extension

Only for certain non‑profit entities

✓ Check eligibility

Form 1120‑E

Deadline or filing window

The request must be filed before the due date (including extensions) of the tax return for the short period that results from the change. If the short period is longer than 12 months, the IRS may require a separate extension request. Exact deadline varies by entity type and tax year.

  • —Current period end date | subtract from proposed start date | Gap days | Verify gap is not negative

Checklist

What you need before filling it out

1

Part I – Entity info

Articles of incorporation or partnership agreement · Entity records

⚠ Missed EIN or name typo✕ High
2

Part II – Reason for change

Board resolution or shareholder consent · Meeting minutes

⚠ No attached consent✕ Medium
3

Short period length

Prior year return · Prior Form 1120/1065

⚠ Miscalculated days✕ Medium
4

Signature block

Authorized officer signature · Corporate officer list

⚠ Missing signature✕ High

Before you submit

  1. 1Confirm entity type matches the IRS mailing address list
  2. 2Verify the proposed start date is not earlier than the filing date
  3. 3Attach all required consents or resolutions
  4. 4Include a copy of the most recent tax return
  5. 5Check that the short period does not exceed 12 months
  6. 6Sign and date the form in the appropriate box
  7. 7Print legibly; avoid handwritten corrections
  8. 8If e‑filing, run a validation check in the software
  9. 9Add a cover letter referencing Form 1128 and the tax year
  10. 10Retain a PDF copy of the final submission

How to file this form

  1. 1Gather entity documents (EIN, prior return, consents).
  2. 2Complete Part I with current period details.
  3. 3Complete Part II with the new period and justification.
  4. 4Attach required supporting documents.
  5. 5Review for completeness and correct any errors.
  6. 6Sign the form; have a second officer co‑sign if required.
  7. 7Mail to the correct IRS service center or submit electronically.

Known limitations

  1. 1Instructions may be updated after the 2024 edition; always verify on IRS.gov.
  2. 2Electronic filing is limited to software that supports Form 1128.
  3. 3The form does not calculate tax liability; a separate return must be filed for the short period.
  4. 4IRS may request additional information after submission.

Field map

Compact field-by-field guide

9 fields

Entity Info

2 items

Corporation Name and EIN

Full legal name of the corporation and its Employer Identification Number.

Requiredtext
Address and Date Incorporated

Current mailing address and date of incorporation.

Requiredtext

Income

3 items

Gross Receipts or Sales

Total revenue from business operations before deducting costs.

Requiredamount
Cost of Goods Sold

Direct costs attributable to producing goods sold by the corporation.

amount
Total Income

Gross receipts minus cost of goods sold and returns/allowances.

Requiredamount

Deductions

1 items

Total Deductions

Sum of all business expenses including compensation, rent, interest, taxes, and depreciation.

Requiredamount

Tax

2 items

Taxable Income

Total income minus total deductions.

Requiredamount
Total Tax

Tax calculated on taxable income using the applicable corporate tax rate, minus any credits.

Requiredamount

Signatures

1 items

Officer Signature

An authorized corporate officer must sign and date the return.

Requiredsignature
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Current form status
IRS

Form 1128 is currently in its 2024 revision, effective for tax years beginning after January 1 2024. Check the IRS website for any later updates before filing.

What changed or needs a fresh check

  • Edition date: 2024 (verify on IRS.gov)
  • Fee: No filing fee for Form 1128
  • Mailing address: See instructions for corporation vs. partnership
  • Electronic filing: Available only through approved software
  • Signature requirement: Must be signed by an authorized officer

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Quick Facts

Corporations, partnerships, and certain estates or trusts that need to change their tax year file this form.
The form captures the current accounting period, the proposed new period, the reason for the change, and any required consent from shareholders or partners.
File Form 1128 before the beginning of the first tax year that will use the new accounting period, generally by the due date of the return for the short period that results from the change.
Mail the completed form to the IRS service center listed in the instructions for the entity type, or submit electronically if you are an e‑file participant with approved software.
Errors can cause the IRS to reject the request, force you to keep the old period, or impose penalties for filing returns with an unapproved accounting period.
1. Gather the current tax year’s start and end dates and decide on the new period. 2. Complete Part I with entity information and current period details. 3. Fill Part II with the proposed period and justification. 4. Attach any required consents (e.g., shareholder approval). 5. Review for completeness, sign, and mail or e‑file.

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After you file

  1. 1Keep the mailed receipt or e‑file confirmation for at least 7 years.
  2. 2Track the IRS acknowledgment; follow up if no response within 30 days.
  3. 3Update accounting software with the new fiscal year start date.
  4. 4Adjust estimated tax payments to reflect the new period.
  5. 5File the first return using the new period once approval is received.
  6. 6Store all supporting consents and board resolutions with corporate records.

Sources

  • SRCIRS Form 1128 instructionsconfirms purpose and filing deadline
  • SRCIRS Publication 538explains accounting periods and short‑period rules
  • SRCIRS website2024 edition date listed on form PDF
  • SRCIRS mailing address tablematches entity type to service center
  • SRCForm 1128 PDFshows signature block and required attachments
  • SRCIRS e‑file provider listindicates electronic filing availability

Common confusion points

Calendar vs. fiscal year

Many think any date works; IRS only allows specific fiscal year starts

→ Verify allowed start month

Short period length

Some think any length is allowed; must be ≤12 months

→ Double‑check gap calculation

Electronic vs. paper filing

Not all software supports e‑filing

→ Confirm capability before preparing

Consent requirement

Only some entities need shareholder approval

→ Review instructions for your entity type

Multiple changes in one year

Cannot file more than one change per tax year

→ Ensure only one request is pending

Workflow map

Related forms and next steps

4 signals

Before

Form 1120 (or 1065) – file the regular return for the short period

Current

1128

After

New Form 1120/1065 – file the first return using the approved fiscal year

Often used with

Form 8822‑B – if the change also updates the responsible party address

⚠ If something goes wrong

  • Form 1120‑X – amend the short‑period return if the change is denied

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Source transparency

Copyright & Licensing - US Government Forms

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BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.

Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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