TN 9 (02-98)
Treasury Department regulations prescribe conditions under which taxpayers may change
from one taxable year to another.
Do not question a tax return filed on the basis of a changed taxable year unless the
change is from calendar year to fiscal year, and the evidence conclusively establishes
that the individual did not maintain books.
When a taxpayer changes from a calendar year to a fiscal year, a fiscal year to calendar
year, or from one fiscal year to another, he/she must file a separate return for the
fractional part of the year and the beginning of the new taxable year.