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Form 1128: Application To Adopt, Change, or Retain a Tax Year
IRS Form 1128 is an Application To Adopt, Change, or Retain a Tax Year, filed by various entities to establish their tax year schedule. For estates adopting their first tax year, the filing deadline is the due date of the federal income tax return for that first effective year.
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IRS Form 1128 - Application To Adopt, Change, or Retain a Tax Year
IRS Form 1128 is an Application To Adopt, Change, or Retain a Tax Year, filed by various entities to establish their tax year schedule. For estates adopting their first tax year, the filing deadline is the due date of the federal income tax return for that first effective year.
Risk Radar
Scan points- 1Do not file before the end of the short period; applications submitted early will generally not be considered.
- 2Filing before the end of the short period when requesting adoption or change.
- 3Forgetting to attach a copy of Form 1128 to the federal income tax return for Part II filings.
- 4Failing to sign Form 1128 when required by the conditions in lines 4, 5, 6, or 7.
- 5Submitting a ruling request (Part III) to the wrong address if an automatic approval (Part II) is applicable.
Plain English
This form allows an entity—like an estate or corporation—to officially tell the IRS what tax year it wants to use, change to, or keep. By filing Form 1128, the applicant secures approval from the IRS regarding their chosen tax period structure for tax reporting purposes.
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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What this form is for
- Taxpayers must file Form 1128 to request a change in tax year, which is used by partnerships, S corporations, personal service corporations (PSCs), or trusts.
- The common parent of a consolidated group files one Form 1128 for the entire consolidated group.
- Check Form 2553 instead when a corporation requests to change its tax year prior to making an election to become an S corporation.
Form selector
Use this form or another form?
Consolidated Group
The common parent must indicate the form is for the group and answer relevant questions for each member.
✓ Verify all subsidiary sections are completed.
Tax-Exempt Organization (Simplified Method)
An organization may request a change under Rev. Proc. 85-58 or Rev. Proc. 76-10, depending on the method used.
✓ Ensure you meet the conditions described in section 3.03 of Rev. Proc. 85-58 if applicable.
S Corporation Election (Pre-election)
If changing tax year before becoming an S corp, file Form 1128 as an attachment to Form 2553.
✓ Do not use the standard automatic approval address for Part II if filing with Form 2553.
Deadline or filing window
For an estate adopting its first tax year, the deadline is the due date (not including extensions) of the federal income tax return for that first effective year. When changing a tax year under Rev. Proc. 2006-45/46, filing by the due date (including extensions) of the short period is required.
Checklist
What you need before filling it out
Purpose
Request a change in tax year · Form 1128, General Instructions
Who Must File
Taxpayers generally · Form 1128, General Instructions
Filing Location (Part II)
Use address where income tax return is filed · Instructions p.2
Filing Location (Part III - Exempt Org.)
Internal Revenue Service, 1973 N Rulon White Blvd M/S 6273 Ogden, Utah 84201 · Form 1128, Instructions p.1 note
Special Filing (Pre-S Corp)
Attach to Form 2553 · Instructions p.2
Related Entity Check
Section C, Line 9 ('Yes') · Instructions p.7
Before you submit
- 1Sign Form 1128 (required for many applications, such as those where Part II applies or when requesting a ruling in Part III).
- 2If applying under automatic approval (Part II), attach a copy of Form 1128 to the federal income tax return filed for the short period required to effect the change.
- 3If filing a Part II request, use the address where the applicant's income tax return is filed when submitting Form 1128 to the IRS Center Attention: Entity Control.
- 4If filing a Part III ruling request, mail Form 1128 and the appropriate user fee to the IRS National Office (Associate Chief Counsel).
- 5If the corporation is changing its tax year prior to electing S corp status, file Form 1128 as an attachment to Form 2553.
- 6For a partnership or S corp establishing a natural business year, ensure gross receipts for the most recent 47 months are supplied if required by Part II, Section A, line 6.
- 7If filing for an estate adopting its first tax year, confirm the submission date is not earlier than the day following the end of that first effective year.
How to file this form
- 1Determine whether the request requires automatic approval (Part II) or a ruling request (Part III).
- 2Complete all relevant sections of Form 1128, paying attention to entity-specific requirements like those for consolidated groups.
- 3If filing Part III, include the appropriate user fee payment (check or money order payable to the Internal Revenue Service).
- 4File the form using the correct address based on whether Part II or Part III applies to your situation. Proof of filing is achieved by mailing it to the designated IRS Center or National Office.
- 5If applicable, attach Form 1128 to your entity's federal income tax return for the short period required.
Known limitations
- 1A partnership does not have to file Form 1128 if it is a related entity that must concurrently change its tax year as a term and condition of approval, but this exception depends on answering 'Yes' to the question regarding related entities (Instructions p.7).
- 2A tax-exempt organization under section 501(a) does not have to file Form 1128 if the conditions described in section 3.03 of Rev. Proc. 85-58 do not apply.
- 3Rev. Proc. 76-10 does not apply to Farmers' cooperatives exempt from federal income tax under section 521 (Instructions p.7).
- 4Rev. Proc. 76-10 does not apply to certain organizations that have unrelated business taxable income defined in section 512(a) (Instructions p.7).
Field map
Compact field-by-field guide
Entity Info
2 items
Full legal name of the corporation and its Employer Identification Number.
Current mailing address and date of incorporation.
Income
3 items
Total revenue from business operations before deducting costs.
Direct costs attributable to producing goods sold by the corporation.
Gross receipts minus cost of goods sold and returns/allowances.
Deductions
1 items
Sum of all business expenses including compensation, rent, interest, taxes, and depreciation.
Tax
2 items
Total income minus total deductions.
Tax calculated on taxable income using the applicable corporate tax rate, minus any credits.
Signatures
1 items
An authorized corporate officer must sign and date the return.
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Fillable formOpen in Editor->The current edition is Revision November 2017, which uses the October 2014 revision of Form 1128; for the latest information, refer to IRS.gov/Form1128.
What changed or needs a fresh check
- Edition date — confirm Revision November 2017 is used, referencing October 2014.
- Fee — confirm a user fee is attached if requesting a ruling (especially for extensions under Reg. § 301.9100-3).
- Mailing address — confirm the specific Part III address: Internal Revenue Service, 1973 N Rulon White Blvd M/S 6273 Ogden, Utah 84201 (for exempt organizations requesting a ruling).
- Signature — ensure the form is signed if answering 'Yes' to the related entity question in Section C and restrictions of Rev. Proc. 2003-62 do not apply.
- Filing Part II vs. III — confirm whether automatic approval (Part II) or ruling request (Part III) applies to your situation.
Quick Facts
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After you file
- 1Sign Form 1128 before sending, especially when requesting automatic approval or a ruling.
- 2Keep a copy of the filed Form 1128 for records.
- 3If filing Part II—Automatic Approval Request, attach a copy of Form 1128 to the federal income tax return filed for the short period required to effect the change (Instructions p.2).
- 4When requesting automatic approval via Part II, use the address where the applicant's income tax return is filed (Instructions p.2).
Sources
- SRCInstructions p.1 — Purpose of Form 1128 is to request a change in tax year.
- SRCInstructions p.2 — Estates must file by the due date (not including extensions) of the federal income tax return for the first effective year when requesting a ruling.
- SRCInstructions p.2 — To request automatic approval, file by the due date of the return (including extensions) for the short period required to effect the change.
- SRCInstructions p.2 — If Part II applies, file Form 1128 with the IRS Center at the address where the applicant's income tax return is filed.
- SRCInstructions p.6 — If line 4 is 'Yes' and line 5, 6, or 7 is also 'Yes', sign Form 1128 and use Part II—Automatic Approval Request (Instructions p.6).
- SRCInstructions p.7 — Line 9 asks if the partnership is a related entity that must concurrently change its tax year.
- SRCInstructions p.7 — Under Rev. Proc. 85-58, an organization exempt under section 501(a) does not have to file Form 1128 unless conditions in section 3.03 apply (Instructions p.7).
Common confusion points
What deadline must I meet if my estate is adopting its first tax year?
The filing deadline for an estate adopting its first tax year is the due date (not including extensions) of the federal income tax return for that first effective year (Instructions p.2).
When should a corporation file Form 1128 to change its tax year if it hasn't elected S corp status yet?
If the requested tax year is a permitted tax year, file Form 1128 as an attachment to Form 2553 (Instructions p.2).
Do I use Part II or Part III if my entity qualifies for automatic approval?
If the answer to line 4 is 'Yes' and the answer to line 5, 6, or 7 is also 'Yes', sign and use Part II—Automatic Approval Request; do not complete Part III (Instructions p.6).
When must a partnership supply gross receipts for the 25-percent test?
The applicant must supply its gross receipts for the most recent 47 months (or for any predecessor) to compute the 25-percent gross receipts test (Instructions p.6).
If my organization is section 501(a), when do I use Part III instead of automatic approval?
Use Part III if the answer to line 10 is 'Yes' but Rev. Proc. 85-58 and 76-10 do not apply (Instructions p.7).
What happens if my application for a tax year change is submitted too early?
Generally, an application will not be considered if it is submitted before the end of the short period (Instructions p.2).
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 1128 — The application itself serves as the request for a ruling, adoption, or change.
Questions about IRS Form 1128
What is IRS Form 1128 used for?
This form allows an entity—like an estate or corporation—to officially tell the IRS what tax year it wants to use, change to, or keep. By filing Form 1128, the applicant secures approval from the IRS regarding their chosen tax period structure for tax reporting purposes.
Who must file IRS Form 1128?
Estates file Form 1128 when adopting their first tax year; controlling domestic shareholders (or their common parent) file on behalf of a CFC or 10/50 corporation, and individuals or organizations may file to change or retain their tax year.
What information does IRS Form 1128 require?
The form collects details about the requested tax year change in various sections. Part II is used for automatic approval requests, while Part III serves as the formal ruling request section.
When is IRS Form 1128 due?
For an estate adopting its first tax year, Form 1128 must be filed by the due date (not including extensions) of the federal income tax return for that first effective year. For a change in tax year under Rev. Proc. 2006-45/46, filing is required by the due date (including extensions) of the short period.
Where do I file IRS Form 1128?
If Part II applies, file with the Internal Revenue Service Center Attention: Entity Control at the address where the applicant's income tax return is filed. If Part III applies, mail it to the IRS National Office Associate Chief Counsel (Income Tax and Accounting).
How do I complete IRS Form 1128?
The completion sequence depends on whether Part II or Part III applies. If Part II applies and line 4 is 'Yes' (with other conditions met), sign Form 1128 and skip Part III. Otherwise, complete the relevant parts, sign the form, and follow the filing instructions for that section.
What happens if IRS Form 1128 is filed incorrectly?
Generally, an application will not be considered if submitted before the end of the short period. Failure to file on time can result in the IRS not approving the desired tax year change.
What deadline must I meet if my estate is adopting its first tax year?
The filing deadline for an estate adopting its first tax year is the due date (not including extensions) of the federal income tax return for that first effective year (Instructions p.2).
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