Complete the following statements regarding changes in accounting periods. Enter the percent as a whole number. An application for permission to change tax years must be made on (form 1065/ form1120/ form 1128) . The application must be filed by the (due date/ due date, including extensions/ end of the new fiscal year) for the short period that results from the change in accounting period. The IRS applies an objective (total expenditure/ gross receipts) test to determine whether the entity has a natural business year. At least % of the entity's (total expenditure/ gross receipts) for the 12-month period must be realized in the final two months of the 12-month period for consecutive years.