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:LPD:DRU 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 organizations requesting a ruling should send Form 1128 and the application user fee to: Internal Revenue Service 1973 N Rulon White Blvd. M/S 6273 Ogden, UT 84201 You can inquire about the status of an application for exempt organizations by calling 877-829-5500. 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: The corporation is requesting to change its tax year under the automatic approval request procedures. The corporation intends to elect to be an S corporation for the tax year immediately following the short period, and, 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.
