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Changing a Trust tax year.

I have a question about changing my tax year on a Trust. I am completing my Fiscal year 2020 tax return. Do I apply using Form 1128 with this return or do I file it with a calendar 2021 short year filing ?

 

What are the exceptions for Form 1128?

Where can I find them

Thanks

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Changing a Trust tax year.

The instructions are available at the IRS web site (link below).

 

https://www.irs.gov/instructions/i1128#idm140038722172672

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