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The automatic approval process, like the regular approval process, requires the taxpayer to file the appropriate form requesting the change with the IRS (usually Form 1128, Application to Adopt, Change or Retain a Tax Year). Automatic approval is also referred to as expeditious approval.
How does a not-for-profit change its year-end? To change your not-for-profits year-end, complete your next Form 990 using the new fiscal year-end and write change of accounting period at the top. The return will have to be for a short year because the IRS does not allow a return to cover more than 12 months.
In most cases, IRS consent to a tax year change is obtained by filing Form 1128, Application to Adopt, Change, or Retain a Tax Year. Form 1128 must be filed by the due date (not including extensions) of the tax return for the first effective year.
File Form 1128 to request a change in tax year. Partnerships, S corporations, personal service corporations (PSCs), or trusts may be required to file the form to adopt or retain a certain tax year.
Changing your tax year Once you have adopted your tax year, you may have to get IRS approval to change it. To get approval, you must file Form 1128PDF. See the instructions for Form 1128PDF for exceptions. If you qualify for an automatic approval request, a user fee is not required.

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Businesses can use either the calendar year or the fiscal year (FY) for their tax year reporting. However, once a tax year is adopted, the business must continue using it unless it receives permission from the IRS to change. If it changes to a tax year that differs from a calendar year, it is adopting a fiscal year.
Generally, taxpayers must file Form 1128 to adopt, change, or retain a tax year. However, see Exceptions, later. The common parent of a consolidated group that files a consolidated return files one Form 1128 for the consolidated group.

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