Updated October 17, 2026. Quick answer: Form 1128 is the Application To Adopt, Change, or Retain a Tax Year. The instructions say Part II is used for an automatic approval request and Part III for a ruling request when the applicant does not qualify. The decision is which route the entity can use, since that sets the address, the user fee and the due date.
What Form 1128 is for
The form’s title is “Application To Adopt, Change, or Retain a Tax Year”. The instructions open with the purpose: “File Form 1128 to request a change in tax year.” “Partnerships, S corporations, personal service corporations (PSCs), or trusts may be required to file Form 1128 to adopt or retain a certain tax year.”
The general rule is stated next: “Generally, taxpayers must file Form 1128 to adopt, change, or retain a tax year.” The entity forms that carry a tax year choice are covered on the Form 1065 page, the Form 1120-S page and the Form 1120 page.
When Form 1128 is not filed
The instructions open this list with “Do not file Form 1128 in the following circumstances.” Examples from the list:
| Group | As printed in the instructions |
|---|---|
| Corporations | “A corporation adopting its first tax year.” |
| S election | “A corporation electing to be treated as an S corporation by filing Form 2553, Election by a Small Business Corporation, and requesting to change or retain its tax year.” |
| Section 444 | “A newly formed partnership, an electing S corporation, or a newly formed PSC that elects under section 444 a tax year other than the required tax year by filing Form 8716” |
| Individuals | “Newly married individuals changing to the tax year of the other spouse in order to file a joint return do not file Form 1128.” |
| Estates | “An estate adopting its first tax year.” |
For a corporation that wants to change its tax year before electing S status, and the requested tax year is a permitted tax year for S corporations (for example, a calendar tax year), the instructions say “file Form 1128 as an attachment to Form 2553.” The election form is covered on the Form 2553 page and the late S corporation election page.
Automatic approval or ruling request
Applicants complete Part I and then one of two routes.
| Where | As printed |
|---|---|
| Part I | “Important: All filers must complete Part I and sign below.” |
| Part II | “Part II is used for an automatic approval request.” |
| Part III | “If the applicant does not qualify for automatic approval, Part III is used for a ruling request.” |
| Part II, line 1 | “Is the applicant a corporation (including a homeowners association (section 528)) that is requesting a change in tax year” |
| Part II, line 4 | “Is the applicant a partnership, S corporation, PSC, or trust that is requesting a tax year and is allowed to use the automatic approval rules” |
| Part II, line 9 | “Is the applicant an individual requesting a change from a fiscal year to a calendar year?” |
| Part II, line 10 | “Is the applicant a tax-exempt organization requesting a change?” |
The instructions say “Applicants requesting an automatic approval must complete Parts I and II only.” The revenue procedures behind Part II are named, including “Rev. Proc. 2006-46 (pass-through entities)” and “Rev. Proc. 2003-62 (individuals)”.
Part III has its own screening questions, such as “Has the applicant changed its annual accounting period at any time within the most recent 48-month period ending with the last month of the requested tax year?”
Due dates and late applications
The instructions give a separate date for each route.
| Request | As printed in the instructions |
|---|---|
| Ruling request | “file Form 1128 by the due date (not including extensions) of the federal income tax return for the first effective year.” |
| Automatic approval, corporations and pass-through entities (Part II, Sections A and B) | “file by the due date of the return (including extensions) for the short period required to effect the change” |
| Individual under Rev. Proc. 2003-62 | “Form 1128 must be filed on or before the due date (including extensions) for filing the federal income tax return for the short period required to effect the change.” |
| Exempt organization under Rev. Proc. 85-58 | “file by the 15th day of the 5th calendar month after the end of the short period.” |
| Too early | “Generally, an application to adopt or change a tax year will not be considered if it is submitted before the end of the short period.” |
| Late application | “Applications that are filed more than 90 days after the due date” |
| Acknowledgment, ruling requests (Part III) | “The IRS will acknowledge receipt of the application within 45 days.” |
| Short period | “usually for a period of less than 12 months” |
On late filings: “Generally, an application filed after the appropriate due date stated above is considered late.” “Applications that are filed more than 90 days after the due date are presumed to jeopardize the interests of the government, and will be approved only in unusual and compelling circumstances.”
User fee, filing address and signatures
Fees depend on the route. “A user fee is not required if requesting an automatic approval under any of the sections of Part II listed below.” For rulings: “Applicants filing to request a letter ruling on a change in tax year under Rev. Proc. 2017-1 or its successor (updated annually) and Rev. Proc. 2002-39 must pay a user fee.” The dollar amount is not printed in the instructions. They say “The fees for 2017 are in Internal Revenue Bulletin 2017-1.” and “Payment of the user fee (check or money order made payable to the Internal Revenue Service) must be attached to Form 1128 at the time the form is filed.”
Where to send it: for Part II, “Use the address where the applicant’s income tax return is filed.” For Part III, “file Form 1128 and the appropriate user fee with the IRS National Office.” “The IRS will acknowledge receipt of the application within 45 days.”
Signatures: “A valid signature by the individual or an officer of the organization is required on Form 1128.” “If the form does not have a valid signature, it will not be considered.” For partnerships, “Include the signature, name and title of a general partner on behalf of a state law partnership, or a member-manager on behalf of a limited liability company.” Related entity choices are on the Form 8832 page.
The short period
A change in year creates a short return. “If the applicant is changing a tax year, the required short period return (usually for a period of less than 12 months) is for the period that begins on the day following the close of the old tax year and ends on the day before the first day of the new tax year.”
Which revision applies
The editions read for this page are Form 1128 (Rev. October 2014) and the Instructions for Form 1128 (Rev. November 2017), which are the editions irs.gov served when they were read on 2026-10-17. The instructions state that they are for use with the October 2014 revision of the form. Check the revision printed on the form you are filing, because a later revision can change the parts, the revenue procedures cited and the user fee rules.
Common mistakes
- Filing too soon. The instructions say “an application to adopt or change a tax year will not be considered if it is submitted before the end of the short period.”
- Sending an unsigned form. The instructions say “If the form does not have a valid signature, it will not be considered.”
- Assuming a late application is automatically accepted. The instructions say applications filed more than 90 days late “will be approved only in unusual and compelling circumstances.”
Related: Form 2553, late S corporation election, Form 8832, Form 1065, Form 1120-S, Form 1120, and Form 7004 extension.
Sources
- Form 1128 (Rev. October 2014), Application To Adopt, Change, or Retain a Tax Year: https://www.irs.gov/pub/irs-pdf/f1128.pdf
- Instructions for Form 1128 (Rev. November 2017): https://www.irs.gov/pub/irs-pdf/i1128.pdf
Read from the IRS documents linked above on October 17, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.