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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An LLC received relief to become a disregarded entity
An LLC had elected S corporation status and was later treated as a qualified subchapter S subsidiary. Its corporate parent then transferred all of the LLC interests to an entity treated as a partnersh…
Foreign entity received 120 days to elect partnership status
A foreign eligible entity intended to be classified as a partnership for U.S. federal tax purposes but did not timely file Form 8832. It represented that it acted reasonably and in good faith and that…
LLC received 120 days to elect corporate tax status
A limited liability company reorganized in a second state and intended to be treated as an association taxable as a corporation from the reorganization date. It failed to file Form 8832 on time becaus…
Foreign entity received 120 days for a late corporate classification election
A foreign eligible entity was formed through an amalgamation and intended from formation to be treated as an association taxable as a corporation for U.S. federal tax purposes. It failed to file Form …
Foreign entity received 120 days for a late disregarded-entity election
A foreign eligible entity intended to be disregarded as separate from its owner from its formation date but failed to timely file Form 8832. The IRS found the discretionary late-election standards sat…
LLC may change from corporate to disregarded-entity status
A limited liability company had elected S corporation status, which caused it to be treated as an association taxable as a corporation. Before 60 months had passed, a series of transactions changed mo…
Late check-the-box election allowed for a foreign entity to be disregarded
Under the "check-the-box" rules, an eligible business entity can choose how it is taxed by filing Form 8832. A single-owner entity can elect to be "disregarded," meaning it is ignored as separate from…
Late check-the-box election allowed for a foreign entity to be disregarded
Under the "check-the-box" rules, an eligible business entity can choose how it is taxed by filing Form 8832. A single-owner entity can elect to be "disregarded," meaning it is ignored as separate from…
IRS grants a foreign entity extra time to elect disregarded-entity status
A foreign business entity with a single owner wanted to be treated as a "disregarded entity" (ignored as separate from its owner) for U.S. federal tax purposes, effective from a specific date. To do t…
IRS grants a single-owner foreign entity extra time to elect disregarded-entity status
A foreign entity wholly owned by a single member wanted to be treated as a disregarded entity (ignored as separate from its owner) for U.S. federal tax purposes from the date it was formed. That requi…
When a multi-step transaction is "entered into" for the codified economic substance doctrine
This is an informal email from IRS Chief Counsel answering a colleague's question about the codified economic substance doctrine in section 7701(o). That doctrine, added in 2010, lets the IRS disregar…
IRS grants an LLC late-election relief to be taxed as a corporation and then as an S corporation
A single-owner limited liability company (LLC) wanted to be taxed as an S corporation. That takes two steps: first the LLC must elect to be treated as a corporation (an association) by filing Form 883…
An S corporation gets 120 days to make late check-the-box elections for five foreign subsidiaries
An S corporation owned five foreign entities and wanted to set how each is classified for U.S. tax purposes. Under the "check-the-box" rules, an eligible entity picks its classification by filing Form…
A foreign entity gets 120 days to file a late check-the-box election to be taxed as a partnership
A business entity formed under foreign law wanted to be treated as a partnership for U.S. tax purposes. Under the "check-the-box" rules, an eligible entity can choose its classification by filing Form…
A foreign entity gets 120 days to file a late check-the-box election to be treated as a disregarded entity
A business entity formed under foreign law wanted to be treated as a disregarded entity for U.S. tax purposes, meaning it would not be treated as separate from its single owner. Under the "check-the-b…
A foreign entity gets 120 days to file a late check-the-box election to be treated as a disregarded entity
A business entity formed under foreign law wanted to be treated as a disregarded entity for U.S. tax purposes, meaning it would not be treated as separate from its single owner. Under the "check-the-b…
A foreign entity gets 120 days to file a late check-the-box election to be taxed as a partnership
A business entity formed under foreign law wanted to be treated as a partnership for U.S. tax purposes. Under the "check-the-box" rules, an eligible entity can choose its classification by filing Form…
A foreign entity gets 120 days to file a late check-the-box election to be taxed as a partnership
A business entity formed under foreign law wanted to be treated as a partnership for U.S. tax purposes. Under the "check-the-box" rules, an eligible entity can choose its classification by filing Form…
9100 relief to file a late Form 8832 electing foreign-disregarded-entity treatment
A foreign company that had become a wholly owned subsidiary of a U.S. corporation wanted to be treated as a disregarded entity (ignored as separate from its owner) for U.S. federal tax purposes, which…
120-day extension to file check-the-box elections disregarding six foreign subsidiaries
Under the "check-the-box" rules of Treas. Reg. § 301.7701-3, an eligible business entity can choose how it is taxed, and a single-owner entity can elect to be disregarded (treated as part of its owner…
120-day extension for two foreign entities to file check-the-box classification elections
Under the "check-the-box" rules of Treas. Reg. § 301.7701-3, a foreign business entity can elect how it is classified for U.S. tax purposes by filing Form 8832: one with two or more owners can be a pa…
IRS confirms a bankruptcy liquidating trust keeps its grantor-trust status even after its term is extended again
When a company goes through Chapter 11 bankruptcy, its remaining assets are often placed in a "liquidating trust" whose only job is to sell them off and pay creditors. Under Treas. Reg. § 301.7701-4(d…
IRS grants 120 days to file a late check-the-box election making a foreign entity a disregarded entity
Under the "check-the-box" rules (Treas. Reg. § 301.7701-3), an eligible business entity elects how it is taxed by filing Form 8832. A single-owner entity can elect to be "disregarded," meaning it is t…
Foreign entity granted extra time to make a late check-the-box election to be a disregarded entity
Under the "check-the-box" rules, an eligible business entity can choose how it is taxed by filing Form 8832: a single-owner entity can elect to be disregarded (treated as part of its owner) rather tha…
IRS grants extra time for an LLC to file a late election to be taxed as a partnership instead of an S corporation
An LLC first elected to be taxed as an S corporation, effective its date of formation, then was advised to be a partnership instead. It tried to change its classification but, through inadvertence, ne…
120-day extension for an LLC to file a late Form 8832 electing corporate (association) status
A single-member limited liability company wanted to be taxed as an association (that is, a corporation) for federal tax purposes as of a chosen effective date. Under the "check-the-box" rules, it make…
Late "check-the-box" election granted so a foreign limited company can be taxed as a partnership
A limited company formed under foreign law wanted to be treated as a partnership for U.S. tax purposes, which requires filing Form 8832 (the "check-the-box" election) by a deadline. The company missed…
Late "check-the-box" election granted so a foreign entity can be taxed as a partnership
A foreign business entity wanted to be treated as a partnership for U.S. tax purposes. To do that, it had to file Form 8832 (the "check-the-box" entity classification election) on time, but it missed …
Extra time for a foreign entity to file a late check-the-box election to be treated as a partnership
A foreign business entity meant to be treated as a partnership for U.S. federal tax purposes as of a chosen date, which requires filing Form 8832, the entity classification (check-the-box) election. T…
Extra time for a foreign corporation to file a late check-the-box election to be disregarded, after new section 245A rules retroactively changed the tax of two earlier distributions
A foreign corporation (X) sat at the bottom of a chain owned by a U.S. consolidated group. X had made two distributions up to its foreign parent, and one of them generated gain under section 311(b) th…
Extra time for a foreign entity to file a late check-the-box election to be treated as a disregarded entity
A foreign business entity was eligible to be treated as a disregarded entity (ignored as separate from its single owner) for U.S. federal tax purposes as of a chosen date, but it never filed the Form …
Extra time for a foreign entity to file a late check-the-box election to be treated as a disregarded entity
A foreign business entity was eligible to be treated as a disregarded entity (ignored as separate from its single owner) for U.S. federal tax purposes as of a chosen date, but it never filed the Form …
Extra time granted to elect foreign-partnership treatment for a joint-venture subsidiary
A U.S. partnership formed a foreign limited liability company as a joint venture with another party. Because every member of that foreign company had limited liability, the "check-the-box" default rul…
Late check-the-box election to be a disregarded entity allowed under 9100 relief
A foreign business entity with a single owner can choose, using a "check-the-box" election on Form 8832, to be treated as a disregarded entity (ignored for U.S. tax, so its income flows straight to th…
Late check-the-box election to be a disregarded entity allowed under 9100 relief
A foreign business entity with a single owner can choose, using a "check-the-box" election on Form 8832, to be treated as a disregarded entity (ignored for U.S. tax, so its income flows straight to th…
Late check-the-box elections for two foreign entities to be disregarded allowed under 9100 relief
A foreign business entity with a single owner can use a "check-the-box" election on Form 8832 to be treated as a disregarded entity (ignored for U.S. tax, so its income flows straight to the owner) in…
Late check-the-box election for a foreign eligible entity allowed under 9100 relief
A foreign business entity that is eligible can use a "check-the-box" election on Form 8832 to choose how it is classified for U.S. tax purposes (as a corporation, a partnership, or a disregarded entit…
Late check-the-box election to be a disregarded entity allowed under 9100 relief
A foreign business entity with a single owner can use a "check-the-box" election on Form 8832 to be treated as a disregarded entity (ignored for U.S. tax, so its income flows straight to the owner) in…
9100 relief to file a late Form 8832 electing to be taxed as a corporation
A limited company that is an "eligible entity" under the check-the-box rules wanted to be classified as an association taxable as a corporation for federal tax purposes, but through inadvertence it ne…
9100 relief to file a late Form 8832 classifying a foreign entity as a partnership
A foreign business entity, eligible under the check-the-box rules to choose how it is classified for U.S. federal tax purposes, wanted to be treated as a partnership as of a chosen effective date. It …
LLC gets 120 days to file a late election to be taxed as a corporation
A limited liability company intended to be classified as a corporation for federal tax purposes as of a chosen effective date, but it never filed the required Form 8832 (Entity Classification Election…
An LLC that missed the deadline to be taxed as a corporation gets 120 days to file a late Form 8832
A limited liability company wanted to be taxed as a corporation (an "association taxable as a corporation") instead of getting the default treatment for an LLC, which is a partnership or a disregarded…
A foreign entity that missed the deadline to be disregarded gets 120 days to file a late Form 8832
A single-owner business entity formed under the laws of a foreign country wanted to be treated as a "disregarded entity" for U.S. tax purposes, meaning it is ignored as separate from its owner and its…
A foreign entity that missed the deadline to be disregarded gets 120 days to file a late Form 8832
A single-owner business entity formed under the laws of a foreign country wanted to be treated as a "disregarded entity" for U.S. tax purposes, meaning it is ignored as separate from its owner and its…
A foreign entity that missed the deadline to be disregarded gets 120 days to file a late Form 8832
A single-owner business entity formed under the laws of a foreign country wanted to be treated as a "disregarded entity" for U.S. tax purposes, meaning it is ignored as separate from its owner and its…
A foreign entity that missed the deadline to be disregarded gets 120 days to file a late Form 8832
A single-owner business entity formed under the laws of a foreign country wanted to be treated as a "disregarded entity" for U.S. tax purposes, meaning it is ignored as separate from its owner and its…
A foreign entity that missed the deadline to be disregarded gets 120 days to file a late Form 8832
A single-owner business entity formed under the laws of a foreign country wanted to be treated as a "disregarded entity" for U.S. tax purposes, meaning it is ignored as separate from its owner and its…
A foreign entity that missed the deadline to be disregarded gets 120 days to file a late Form 8832
A single-owner business entity formed under the laws of a foreign country wanted to be treated as a "disregarded entity" for U.S. tax purposes, meaning it is ignored as separate from its owner and its…
A foreign entity that missed the deadline to be disregarded gets 120 days to file a late Form 8832
A single-owner business entity formed under the laws of a foreign country wanted to be treated as a "disregarded entity" for U.S. tax purposes, meaning it is ignored as separate from its owner and its…
A foreign entity that missed the deadline to be disregarded gets 120 days to file a late Form 8832
A single-owner business entity formed under the laws of a foreign country wanted to be treated as a "disregarded entity" for U.S. tax purposes, meaning it is ignored as separate from its owner and its…
A foreign entity that missed the deadline to be disregarded gets 120 days to file a late Form 8832
A single-owner business entity formed under the laws of a foreign country wanted to be treated as a "disregarded entity" for U.S. tax purposes, meaning it is ignored as separate from its owner and its…
A foreign entity that missed the deadline to be disregarded gets 120 days to file a late Form 8832
A single-owner business entity formed under the laws of a foreign country wanted to be treated as a "disregarded entity" for U.S. tax purposes, meaning it is ignored as separate from its owner and its…
A foreign entity that missed the deadline to be disregarded gets 120 days to file a late Form 8832
A single-owner business entity formed under the laws of a foreign country wanted to be treated as a "disregarded entity" for U.S. tax purposes, meaning it is ignored as separate from its owner and its…
A foreign entity that missed the deadline to be taxed as a partnership gets 120 days to file a late Form 8832
A business entity formed under the laws of a foreign country wanted to be treated as a partnership for U.S. tax purposes. By default, a foreign entity whose members all have limited liability is treat…
A foreign single-member entity gets 9100 relief to file a late Form 8832 electing to be taxed as a corporation
A foreign business entity became relevant for U.S. tax purposes when a U.S. corporation acquired all of its interests. As a single-owner foreign entity with unlimited liability, its default classifica…
An S corporation that tripped the passive-income termination rule gets inadvertent-termination relief, conditioned on paying the resulting tax
An S corporation had leftover earnings and profits from an earlier period as a regular C corporation, and for three straight years more than 25 percent of its gross receipts were passive investment in…
Foreign entity receives 120 days for a late disregarded-entity election
A foreign eligible entity intended to be treated as disregarded from its owner for federal tax purposes but failed to timely file Form 8832. The IRS found that the entity satisfied the discretionary l…
IRS permits an entity to change classification within the 60-month limit
A single-owner limited liability company had elected corporate tax status and later underwent a complete ownership change. It wanted to elect disregarded-entity status effective on the acquisition dat…
Foreign subsidiary received 60 days to make a late entity classification election
A foreign corporation wanted to elect retroactively to be treated as disregarded from its foreign parent for U.S. federal tax purposes. Without that election, an earlier contribution of assets produce…
Foreign entity receives 120 days to elect partnership classification on Form 8832
A foreign entity with multiple limited-liability owners intended to be treated as a partnership for U.S. federal tax purposes from its formation date. Because all owners had limited liability, the def…
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.