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Request for Taxpayer Identification Number (TIN) and Certification
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Where to File Tax Return for IRS Form 1128


Electronic Tax Filing

Part II or Part III Filers  Address
If the applicant completes Part II, (Automatic Approval Request) file Form 1128 with:

Internal Revenue Service Center
Attention:  Entity Control
where the applicant's income tax return is filed.

Note: The applicant also must attach a copy of Form 1128 to the Federal income tax return filed for the short period required to effect the change.  A shareholder filing the form on behalf of an applicant is a CFC or FPHC should file the form with the service center where the shareholder's income tax return is filed. 

If the applicant completes Part III (ruling request), file Form 1128 and the appropriate user fee with the IRS National Office.  Mail Form 1128 to: 

Internal Revenue Service
Associate Chief Counsel (Income Tax and Accounting),
Attention:  CC:PA:T:CRU
P.O. Box 7604 Ben Franklin Station, Washington, DC  20044-7604

Note: The IRS will acknowledge receipt of the application within 45 days. You can inquire about the status of the application by writing to Control Clerk, CC:ITA, Internal Revenue Service, Room 4516, 1111 Constitution Ave., NW, Washington, DC  20224-0002.  The applicant will receive notification of its approval or denial.  If no communication is received from the IRS regarding the application within 90 days, contact the Control Clerk.

Exempt organization requesting a ruling should send Form 1128 and the application user fee to:  Internal Revenue Service, Commissioner, Tax Exempt and Government Entities, Attention:  T:EO, P.O. Box 27720, McPherson Station, Washington, DC  20038.  You can inquire about the status of an application for exempt organizations by calling 202-283-2300.

Applications prior to an election to become an S corporation
If a corporation is requesting to change its tax year prior to making an election to become an S corporation, it may be necessary to file Form 1128 with Form 2553 to ensure that the S corporation is permitted the tax year requested on Form 2553.  See line 2 of Part II on Form 1128.  Form 1128 must be filed with Form 2553 instead of the address for automatic approval requests if: 

  1. The corporation is requesting to change its tax year under the automatic approval request procedures. 
  2. The corporation intends to elect to be an S corporation for the tax year immediately following the short period, and,
  3. The requested tax year is a permitted tax year for S corporation (e.g., a calendar tax year). 

CAUTION:  Do not file a request for automatic approval with either address in Part III.  Doing so will result in a significant delay in the processing of your request.

 

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