IRS Written Determinations
Free IRS private letter rulings, technical advice memoranda, and Chief Counsel advice with plain-English summaries and the official IRS release on every page.
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Spouses receive 120 days to opt out of automatic GST allocations
A married couple made split gifts over several years to five irrevocable trusts with generation-skipping potential. Their attorney prepared the gift tax returns but did not advise them about the autom…
Spouses receive 120 days to opt out of automatic GST allocations
A married couple made split gifts over several years to five irrevocable trusts with generation-skipping potential. Their attorney prepared the gift tax returns but did not advise them about the autom…
Partnership received 120 days to make late section 754 election
A limited liability company taxed as a partnership intended to make a section 754 election but inadvertently omitted a valid election from its timely filed return. It represented that it acted reasona…
Late Form 1128 treated as timely filed
A taxpayer filed Form 1128 after the deadline for requesting an accounting-period change under Revenue Procedure 2006-46. It sought discretionary relief under Treasury Regulation section 301.9100-3 sh…
Late section 336(e) election statement received filing extension
Shareholders sold all stock of an S corporation to a partnership through a disregarded entity, and the parties had a timely written agreement to make a section 336(e) election treating the stock sale …
Late section 336(e) election received conditional relief
Shareholders sold all stock of an S corporation to a partnership and entered a timely written agreement to make a section 336(e) election, but the S corporation's return and election statement were no…
Section 336(e) agreement and statement received late-election relief
A partnership acquired all stock of an S corporation through a disregarded entity, and the parties intended to treat the stock sale as an asset disposition under section 336(e). They relied on a quali…
Foreign entity received 120 days for late Form 8832
A foreign eligible entity intended to elect disregarded-entity status but did not timely file Form 8832. It represented that it acted reasonably and in good faith and that relief would not prejudice t…
Foreign entity received late disregarded-entity election relief
A foreign eligible entity failed to timely file Form 8832 electing disregarded-entity status from the date it was organized. It represented that it acted reasonably and in good faith and that relief w…
Housing project gets 120 days to make 40-60 set-aside election
The owner of a multiple-building low-income housing project intended to elect the 40-60 minimum set-aside under section 42(g)(1)(B). It inadvertently omitted the election from the Form 8609 submitted …
Late REIT election treated as timely
A single-member limited liability company intended to elect real estate investment trust status for its first taxable year as a corporation. Its tax firm mistakenly omitted the company's Form 7004 fro…
Partnership gets 120 days to make late section 754 election
A limited partnership intended to make a section 754 election after a partner died and partnership interests passed through a trust. The partnership instructed its tax advisors to make the election, b…
Estate gets 120 days to make portability election
An estate that represented it was not otherwise required to file Form 706 sought extra time to elect portability of the deceased spouse's unused estate-tax exclusion. Although an estate-tax return had…
LLC gets 120 days to elect partnership classification
A multi-member limited liability company had initially elected corporate classification for federal tax purposes. It later intended to be treated as a partnership from a specified effective date but f…
IRS grants extra time for subsidiaries to file LIFO elections
After acquiring a corporate group, a taxpayer discovered that the former parent’s tax adviser had failed to advise that LIFO computations must be performed entity by entity and that each inventory-hol…
IRS grants late success-based-fee safe-harbor election
A corporation incurred success-based fees in an acquisition and reported them using Revenue Procedure 2011-29’s 70-percent deduction and 30-percent capitalization safe harbor. Its accounting firm prep…
IRS grants late Form 5471 accounting-period election
A taxpayer missed the deadline to file Form 5471 electing under section 898(c)(2) a controlled foreign corporation tax year beginning one month before the majority U.S. shareholder year. The taxpayer …
IRS grants late Form 5471 accounting-period election
A taxpayer missed the deadline to file Form 5471 electing under section 898(c)(2) a controlled foreign corporation tax year beginning one month before the majority U.S. shareholder year. The taxpayer …
IRS grants late Form 5471 accounting-period election
A taxpayer missed the deadline to file Form 5471 electing under section 898(c)(2) a controlled foreign corporation tax year beginning one month before the majority U.S. shareholder year. The taxpayer …
IRS grants late Form 5471 accounting-period election
A taxpayer missed the deadline to file Form 5471 electing under section 898(c)(2) a controlled foreign corporation tax year beginning one month before the majority U.S. shareholder year. The taxpayer …
IRS grants late Form 5471 accounting-period election
A taxpayer missed the deadline to file Form 5471 electing under section 898(c)(2) a controlled foreign corporation tax year beginning one month before the majority U.S. shareholder year. The taxpayer …
IRS grants late disregarded-entity election for foreign entity
A foreign eligible entity intended to be classified as disregarded from its formation date, but Form 8832 was not timely filed because of inadvertence. The IRS found the section 301.9100 requirements …
IRS grants late consolidated-return election
A parent corporation failed to make a valid consolidated-return election by the return deadline after reasonably relying on a qualified tax professional. The IRS found that the parent acted reasonably…
IRS grants late Form 5471 accounting-period election
A taxpayer missed the deadline to file Form 5471 electing under section 898(c)(2) a controlled foreign corporation tax year beginning one month before the majority U.S. shareholder year. The taxpayer …
IRS grants late Form 5471 accounting-period election
A taxpayer missed the deadline to file Form 5471 electing under section 898(c)(2) a controlled foreign corporation tax year beginning one month before the majority U.S. shareholder year. The taxpayer …
IRS grants late Form 5471 accounting-period election
A taxpayer missed the deadline to file Form 5471 electing under section 898(c)(2) a controlled foreign corporation tax year beginning one month before the majority U.S. shareholder year. The taxpayer …
IRS grants late Form 5471 accounting-period election
A taxpayer missed the deadline to file Form 5471 electing under section 898(c)(2) a controlled foreign corporation tax year beginning one month before the majority U.S. shareholder year. The taxpayer …
IRS grants foreign entity late disregarded-entity election
A foreign eligible entity wholly owned by a domestic partnership inadvertently failed to file Form 8832 electing disregarded-entity status from its formation date. The IRS granted 120 days to file the…
IRS grants late section 336(e) election
A partnership purchaser acquired all stock of an S corporation, which later liquidated, and the parties intended asset-sale treatment but missed the section 336(e) election requirements. The IRS grant…
IRS grants late section 336(e) election statement
Purchasers acquired more than 80 percent of an S corporation’s stock in a represented qualified stock disposition, but the target’s return and section 336(e) election statement were not timely filed. …
IRS grants late trust 65-day election
A trust made a distribution within the first 65 days of a new tax year and intended to treat it as paid on the last day of the preceding year under section 663(b), but inadvertently missed the electio…
IRS grants extra time for a consolidated-return election
A corporate parent and its affiliated group failed to timely make the election to file a consolidated federal income tax return. The parent sought regulatory relief before the IRS discovered the failu…
Late trader mark-to-market election denied because hindsight created an advantage
Married taxpayers asked for extra time to elect the section 475(f) mark-to-market method for the husband's securities trading activity. They filed the election months after its due date, after a partn…
Foreign entity receives extra time for disregarded-entity election
A foreign eligible entity intended to be treated as disregarded from its owner for federal tax purposes, but Form 8832 was not timely filed. The IRS concluded that the entity acted reasonably and in g…
Late Form 8832 allowed for foreign disregarded entity
A foreign eligible entity intended to elect disregarded-entity status but did not timely file Form 8832. The IRS found that the requirements for discretionary filing relief were met and granted a 120-…
IRS grants late disregarded-entity classification election
A foreign eligible entity intended to be classified as disregarded from its single owner, but it inadvertently missed the Form 8832 filing deadline. The IRS granted a 120-day extension to make the ele…
Foreign company may file late disregarded-entity election
A foreign eligible entity intended to be disregarded as separate from its owner but failed to file Form 8832 on time. The IRS determined that the entity qualified for discretionary election relief and…
Filing extension granted for foreign entity classification election
A foreign eligible entity wanted disregarded-entity treatment effective from a specified date but inadvertently failed to file Form 8832. The IRS granted 120 days to submit the late election. The reli…
Filing extension granted for foreign entity classification election
A foreign eligible entity wanted disregarded-entity treatment effective from a specified date but inadvertently failed to file Form 8832. The IRS granted 120 days to submit the late election. The reli…
Filing extension granted for foreign entity classification election
A foreign eligible entity wanted disregarded-entity treatment effective from a specified date but inadvertently failed to file Form 8832. The IRS granted 120 days to submit the late election. The reli…
Late accounting-period change application treated as timely
A corporation sought to change its tax year from June 30 to March 31 but filed Form 1128 after the short-period return deadline in Revenue Procedure 2006-45. It requested discretionary relief shortly …
Late private activity bond volume-cap carryforward election accepted
A public housing agency received a state allocation of private activity bond volume cap for tax-exempt financing of a residential rental project. Because this was its first bond issue requiring a carr…
Late accounting-period change application treated as timely
A corporation sought to change its tax year from December 31 to February 28 but filed Form 1128 after the short-period return deadline in Revenue Procedure 2006-45. It requested discretionary relief s…
Renewable energy partnership receives time to elect investment tax credits
A partnership with a tax equity investor intended to claim investment tax credits instead of production tax credits for renewable energy facilities. Its return preparer said it intended and believed i…
Corporate group receives time to elect consolidated return filing
A domestic parent corporation and its affiliated group failed to timely elect consolidated federal income tax return filing by submitting a valid consolidated return. The group requested relief before…
Real estate professional gets late relief to treat all rental properties as one activity
A taxpayer in a real property business qualified to make the election under IRC § 469(c)(7)(A) that treats all of his rental real estate interests as a single activity, which can make it easier to mee…
Late relief to opt out of automatic GST exemption allocation for 24 GRATs
Over eight years, a taxpayer funded 24 grantor retained annuity trusts (GRATs), three each year, with the remainders passing to three trusts for her three children and their descendants. When each GRA…
Late relief to opt out of automatic GST exemption allocation for four GRATs
A married couple funded four grantor retained annuity trusts (GRATs) over several years, with the remainders passing to trusts for their two sons. When each GRAT's estate-tax inclusion period closed, …
Late relief to opt out of automatic GST exemption allocation for four GRATs
A married couple funded four grantor retained annuity trusts (GRATs) over several years, with the remainders passing to trusts for their two sons. When each GRAT's estate-tax inclusion period closed, …
Corporation gets extra time to file the original Forms 3115 it forgot to attach
A domestic C corporation in a consolidated group made three automatic accounting-method changes for a tax year (covering prepaid liabilities, vacation pay, and marketing-allowance rebates) and filed t…
Foreign entity gets late relief to elect partnership treatment on Form 8832
A foreign business entity eligible to choose its U.S. federal tax classification wanted to be treated as a partnership but failed to file Form 8832 (the "check-the-box" election) on time. Without the …
Foreign entity gets late relief to elect partnership treatment on Form 8832
A foreign business entity eligible to choose its U.S. federal tax classification wanted to be treated as a partnership but failed to file Form 8832 (the "check-the-box" election) on time. Without the …
Foreign entity gets late relief to elect partnership treatment on Form 8832
A foreign business entity that was eligible to choose how it is classified for U.S. federal tax purposes wanted to be treated as a partnership, but failed to file Form 8832 (the "check-the-box" entity…
LLC partnership gets late relief to make a Section 754 basis-adjustment election
A state limited liability company taxed as a partnership timely filed its return for the year in which interests were transferred, but inadvertently left off the election under IRC § 754. That electio…
Partnership joint venture gets late relief to make a Section 754 basis-adjustment election
A joint venture taxed as a partnership timely filed its return for the year in which partnership interests were transferred, but forgot to attach the election under IRC § 754. A § 754 election lets a …
Trust gets extra time to make the 65-day election for a late-year distribution
A trust made a distribution to a beneficiary within the first 65 days of a tax year and wanted to treat it, under IRC § 663(b), as if it had been paid on the last day of the prior year. That election …
Grants a married couple a late election to group all rental real estate as one activity
A married couple, one of whom was in a real property business, missed the election under § 469(c)(7) that lets a qualifying taxpayer treat all rental real estate as a single activity for the passive a…
Grants a corporation a late safe-harbor election for success-based deal fees
A corporation that was acquired in a merger paid success-based fees to a financial adviser and a legal adviser, fees owed only because the deal closed. Tax law presumes such fees must be capitalized (…
Grants a married couple a late election to group all rental real estate as one activity
A married couple, one of whom worked in a real property business, wanted to treat all of their rental real estate as a single activity for the passive activity loss rules under § 469(c)(7). Making tha…
Late disregarded-entity election approved before automatic partnership classification
A domestic limited liability company began with one member and later added members. It intended to be disregarded as separate from its owner from formation and then treated as a partnership when the a…
What these documents are
- Private letter rulings (PLRs): A taxpayer asked the IRS to rule on a planned transaction before doing it. The ruling shows exactly how the IRS applied the Code to those facts.
- Technical advice memoranda (TAMs): The IRS National Office answering a question raised during an audit or other proceeding.
- Chief Counsel advice (CCAs): IRS lawyers advising their own field staff on how to apply the law.
- Determination letters: Rulings on exempt-organization matters, such as whether an organization qualifies under § 501(c)(3) or a foundation's grant procedures pass § 4945.
- Not precedent, still useful: Under 26 U.S.C. § 6110(k)(3) none of these can be cited as precedent. They remain the best public window into how the IRS actually rules on facts like yours, and practitioners read them for exactly that.