# Agency Information Collection Activities; Comment Request on Application To Adopt, Change, or Retain a Tax Year
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Notice of information collection; request for comments.
**SUMMARY:**
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
**DATES:**
Written comments should be received on or before May 18, 2026 to be assured of consideration.
**ADDRESSES:**
Direct all written comments to Andres Garcia, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or by email to *[email protected].* Include “OMB Control No. 1545-0134” in the subject line of the message.
**FOR FURTHER INFORMATION CONTACT:**
Requests for additional information or copies of this collection should be directed to Kerry Dennis, (202) 317-5751.
**SUPPLEMENTARY INFORMATION:**
The IRS, in accordance with the Paperwork Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the general public and Federal agencies with an opportunity to comment on proposed, revised, and continuing collections of information. This helps the IRS assess the impact and minimize the burden of its information collection requirements. Comments submitted in response to this notice will be summarized and/or included in the request for OMB approval. All comments will become a matter of public record, and viewable on relevant websites. For this reason, please do not include in your comments information of a confidential nature, such as sensitive personal information. Comments are invited on: (a) Whether the collection of information is necessary for the proper performance of the functions of the agency, including whether the information shall have practical utility; (b) the accuracy of the agency's estimate of the burden of the collection of information; (c) ways to enhance the quality, utility, and clarity of the information to be collected; (d) ways to minimize the burden of the collection of information on respondents, including through the use of automated collection techniques or other forms of information technology; and (e) estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information.
*Title:* Application to Adopt, Change, or Retain a Tax Year.
*OMB Control Number:* 1545-0134.
*Form Number:* 1128.
*Abstract:* Form 1128 is needed to process taxpayers' request to change their tax year. All information requested is used to determine whether the application should be approved. Respondents are taxable and nontaxable entities including individuals, partnerships, corporations, estates, tax-exempt organizations and cooperatives. This collection of information only includes the estimates for estates, trusts, tax-exempt organizations and cooperatives. Burden for other respondents can be found under 1545-0123 for partnerships and corporations, and 1545-0074 for individuals.
*Current Actions:* There are no changes to the form that would affect burden.
*Type of Review:* Extension of a currently approved collection.
*Affected Public:* Estates, trusts, tax-exempt organizations and cooperatives.
*Estimated Number of Responses:* 9,788.
*Estimated Time per Response:* 23 hours, 43 minutes.
*Estimated Total Annual Burden Hours:* 232,066 hours.
Dated: March 13, 2026.
Kerry Dennis,
Tax Analyst.