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Form 1128 for South Carolina: What You Should Know
Form 1128 — Application to Adopt, Change or —. The IRS will provide the ruling request on the last page of the 1128. There are specific criteria the IRS requires to sign the form. The IRS does not change the tax year or any other aspect of the status of a corporation that did not change as a result of a change request. In addition, the corporation must have sufficient assets sufficient to absorb the tax changes in the tax year in which the change request is made. Note: The IRS will only approve a one-year change request for a C corporation and one year request for a partnership, S corporation, personal service corporation, or similar entity is not considered a change request. It is the personal service corporation entity that is the entity that change(s).
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