This document contains instructions for IRS Form 1128, Application to Adopt, Change, or Retain a Tax Year. The purpose of the form is to let the filers request a change in tax year. The instructions were issued by the Internal Revenue Service (IRS) on November 1, 2017. A PDF version of the file can be downloaded below.
The instructions for IRS Form 1128 contain the following sections:
The address of where to mail the form depends on the application itself. If the applicant filled out Part II of the document, then the document must be filed with the IRS Center, Attention: Entity Control. The applicant must use the address where their income tax return is filed.
If the applicant filled out Part III of the document, then the document (along with the appropriate user fee) must be filed with the IRS National Office, Associate Chief Counsel (Income Tax and Accounting), Attention: CC:PA:LPD:DRU, PO Box 7604, Ben Franklin Station Washington, DC 20044-7604.
If the applicant is an exempt organization requesting a ruling, they should mail the application to the IRS 1973 N Rulon White Blvd, M/S 6273 Ogden, Utah 84201.
Depending on the reasons for submitting the form, its due date can vary:
Except for those listed above, the Instructions for IRS Form 1128 gives information on the exceptions for the general rules of timing, particular parts of the form that must be filled in, and the specific instructions on how to fill out each line.