1128
Application To Adopt, Change, or Retain a Tax Year
OMB No. 1545-0134
Form
(Rev. October 2014)
Attachment
Department of the Treasury
148
Information about Form 1128 and its separate instructions is available at
Sequence No.
Internal Revenue Service
Part I
General Information
Important: All filers must complete Part I and sign below. See instructions.
Filer’s identifying number
Name of filer (if a joint return is filed, also enter spouse’s name) (see instructions)
Service Center where income tax return will be filed
Number, street, and room or suite no. (if a P.O. box, see instructions)
City or town, state, and ZIP code
Filer’s area code and telephone number/Fax number
(
)
(
)
/
Name of applicant, if different than the filer (see instructions)
Applicant’s identifying number (see instructions)
Contact person’s area code and telephone number/Fax number
Name of person to contact (if not the applicant or filer, attach a power of attorney)
(
)
(
)
/
1
Check the appropriate box(es) to indicate the type of applicant (see instructions).
Individual
Cooperative (sec. 1381(a))
Passive foreign investment company (PFIC)
(sec. 1297)
Partnership
Controlled foreign corporation (CFC) (sec. 957)
Estate
Other foreign corporation
Foreign sales corporation (FSC) or Interest-charge
domestic international sales corporation (IC-DISC)
Domestic corporation
Tax-exempt organization
S corporation
Specified foreign corporation (SFC) (sec. 898)
Homeowners Association (sec. 528)
Other
Personal service
10/50 corporation (sec. 904(d)(2)(E))
corporation (PSC)
(Specify entity and applicable Code section)
Trust
2 a Approval is requested to (check one) (see instructions):
Adopt a tax year ending
(Partnerships and PSCs: Go to Part III after completing Part I.)
▶
Change to a tax year ending
▶
Retain a tax year ending
▶
b If changing a tax year, indicate the date the present tax year ends (see instructions).
▶
c If adopting or changing a tax year, the first return or short period return will be filed for the tax year
beginning
, 20
, and ending
, 20
▶
▶
3
Is the applicant’s present tax year, as stated on line 2b above, also its current financial reporting year?
Yes
No
▶
If “No,” attach an explanation.
4
Indicate the applicant’s present overall method of accounting.
Cash receipts and disbursements method
Accrual method
Other method (specify)
▶
5
State the nature of the applicant’s business or principal source of income.
Signature—All Filers (See Who Must Sign in the instructions.)
Under penalties of perjury, I declare that I have examined this application, including accompanying schedules and statements, and to the best of my knowledge
Sign
and belief, it is true, correct, and complete. Declaration of preparer (other than filer) is based on all information of which preparer has any knowledge.
Here
Signature of filer
Date
Type or print name and title
Print/Type preparer’s name
Preparer’s signature
Date
PTIN
Paid
Check
if
self-employed
Preparer
Firm’s name
Firm’s EIN
Use Only
▶
▶
Firm’s address
Phone no.
▶
1128
For Privacy Act and Paperwork Reduction Act Notice, see separate instructions.
Form
(Rev. 10-2014)
Cat. No. 21115C