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 需要協助嗎? 您可以授權某人(英文)代表您向國稅局聯絡。 請查看您是否符合從低收入納稅人協助中心(英文)獲得協助的資格。 如果您無法在線上找到您需要的資訊,請撥打您的通知或信件上方的國稅局號碼。如果您未收到信件或通知,請使用電話協助。 如果您無法自行解決罰款,請聯絡 IRS 內部的獨立組織——納稅人權益維護服務處。