Application To Adopt, Change, or Retain a Tax Year

• Privacy Act and Paperwork Reduction Act Notice.
• General Instructions
• Purpose of Form
• Who Must File
• Who Does Not File
• Corporations
• Partnerships, S Corporations, and Personal Service Corporations
• 52-53-Week Tax Year Taxpayers
• Individuals
• Exempt Organizations
• Trusts
• When To File
• Tax Year Change
• Tax Year Adoption
• Tax Year Retention
• Late Applications
• Early Applications
• Where To File
• Who Must Sign
• Specific Instructions
• What To Complete
• Part I-General Information
• Name
• Identification Number
• Address
• Person To Contact
• Part II-Expeditious
• Rev. Proc. 2000-11
• Rev. Proc. 87-32
• Rev. Proc. 66-50
• Rev. Proc. 85-58 or 76-10
• Part III-Ruling Request
• Section A - General Information
• Section B - Corporations (other than S corporations and controlled foreign corporations)
• Section C - S Corporations
• Section D - Partnerships
• Section E - Controlled Foreign Corporations

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