IRS Form 1028 – Application for Cooperative Tax Exemption (Fillable PDF)

What Is Form 1028?

Form 1028, Application for Exemption, is the Internal Revenue Service (IRS) document used by farmers' cooperatives, fruit‑grower associations, and similar agricultural groups to request tax‑exempt status under Section 521 of the Internal Revenue Code.

Who Must File Form 1028?

The form is required for any organization that wishes to be recognized as a cooperative for federal tax purposes. Typical filers include:

• Farmers' cooperatives
• Fruit‑grower associations
• Other agricultural groups seeking cooperative status

All applicants must have an authorized signer and must meet the eligibility criteria outlined in the form instructions.

How to Complete the Form Online

Instead of downloading the PDF and opening a separate editor, simply click the "Fill out this form" button on this page. The Formize PDF Filler app will load in your browser, allowing you to:

1. Enter organization details (name, EIN, address).
2. Provide signer information and certification.
3. Complete the operational description and attach required documents.
4. Save your progress at any time.
5. eSign the form and export a completed PDF for submission.

The online editor ensures fields are validated in real‑time, reducing the chance of errors.

Common Mistakes to Avoid

• Incorrect EIN: Double‑check the Employer Identification Number before submitting.
• Missing signatures: All required parties must sign electronically or manually.
• Incomplete operational description: Provide clear, concise details that match IRS guidelines.
• Failing to attach supporting documents: Include bylaws, articles of incorporation, and any prior exemption letters.

Download & Save Your Completed Form

After you finish, click "Save & Download" to get a copy of the filled PDF. Keep one copy for your records and mail the original to the IRS address listed in the form instructions.