What this notice is about We denied your Form 1128, Application To Adopt, Change, or Retain a Tax Year, because it was filed late. What you need to do Continue filing your annual income tax return for the tax year you have historically used. If you're a new entity, use the tax year assigned when you received the notice of EIN assignment (for example, CP575 or 576). You may want to Submit a new, timely Form 1128 for the next tax year. Keep this notice for your permanent records. Review Publication 538, Accounting Periods and Methods PDF. Reference tools Publication 1, Your Rights as a Taxpayer Publication 17, Your Federal Income Tax Full list of tax forms and instructions 是否需要帮助? 您可以授权他人(英文)代表您联系国税局。 查看一下您是否有资格获得低收入纳税人诊所的帮助(英文)。 倘若您在网上未能找到所需信息,请拨打通知或信函顶部的国税局电话号码。倘若您未收到信函或通知,请使用电话协助。 如果您不能自行解决罚款问题,请联系纳税人权益服务处,这是国税局内部的一个独立机构。