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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120-day extension for an estate to make a late portability (DSUE) election
When a married person dies without using all of their federal estate-tax exclusion, the unused amount (the "deceased spousal unused exclusion," or DSUE) can be passed to the surviving spouse, but only…
Extension of time for an estate to make a late alternate valuation election under section 2032
The estate tax is normally based on the value of a decedent's property at the date of death, but section 2032 lets the executor elect "alternate valuation," valuing the property six months later, whic…
120-day relief for two late elections tied to a tax-exempt-owned low-income housing entity
When property is used by a tax-exempt entity, special "tax-exempt use property" rules force the owner to depreciate it slowly under the alternative depreciation system, which shrinks the deductions. H…
LLC receives relief for late corporate and S corporation elections
A limited liability company intended to be classified as a corporation and treated as an S corporation from the same effective date. It failed to file Form 2553, which could have produced a deemed cor…
Partnership may make late election to defer housing credit period
A partnership placed a low-income housing building in service but intended to begin its ten-year credit period in the following taxable year. It filed Form 8609 without timely making the irrevocable e…
Building owner may correct housing credit period election
A building owner intended to begin a low-income housing building's ten-year credit period in the year after the building was placed in service. Its preparer instead checked “No” on line 10a of Form 86…
LLC receives extension for late corporate classification election
A limited liability company intended to be classified as an association taxable as a corporation but failed to file Form 8832 by the deadline. The IRS concluded that the company satisfied the regulato…
Estate receives extension to elect portability
An estate that was not otherwise required to file an estate tax return missed the deadline to elect portability of the decedent's unused estate and gift tax exclusion to the surviving spouse. The IRS …
Successor receives extension for late QSub election
An S corporation intended to elect qualified subchapter S subsidiary status for a wholly owned subsidiary but failed to file Form 8869. A later parent corporation acquired the first S corporation in a…
REIT and subsidiary receive extension for late TRS election
A REIT formed a wholly owned subsidiary to hold employee-housing leases connected with a hotel acquisition and intended the subsidiary to be a taxable REIT subsidiary. Its accounting firm's post-acqui…
Partnership receives extension for late section 754 election
A partnership intended to elect under IRC § 754 to adjust the basis of partnership property but omitted the election from its timely filed return. The IRS concluded that the partnership satisfied the …
Housing project received 120 days to make average-income election
The owner of a single-building low-income housing project intended to elect the average-income minimum set-aside under IRC § 42(g)(1)(C). Contemporaneous records showed that intent, but the owner inad…
Estate received 120 days to elect portability
An estate that represented it was below the estate-tax filing threshold failed to timely file Form 706 and elect portability of the deceased spouse's unused exclusion amount. The estate later requeste…
Estate received 120-day portability extension
An estate represented that it was below the estate-tax filing threshold but had not timely filed Form 706 to elect portability of the deceased spouse's unused exclusion amount. The estate requested di…
Estate granted 120 days for portability election
An estate that represented it was not otherwise required to file an estate tax return missed the deadline to file Form 706 and elect portability. The election would allow the surviving spouse to poten…
Foreign entities received late disregarded-entity election relief
Two foreign eligible entities intended to be treated as disregarded entities from their respective formation dates but did not timely file Form 8832. The IRS found that the entities met the standards …
Late portability election allowed within 120 days
An estate represented that it was below the estate-tax return filing threshold but failed to timely file Form 706 and elect portability. The requested election would permit the surviving spouse to pot…
Foreign entity received late corporate-classification relief
A foreign eligible entity intended to be classified as an association taxable as a corporation from its formation date but did not properly file Form 8832. The IRS found that the entity met the standa…
Estate received extension for omitted QTIP election
A decedent's trust created a marital farm trust that paid all income to the surviving spouse for life. The estate hired a tax professional to prepare Form 706 and make necessary elections, but the pro…
Partnership received 120 days to make late section 754 election
A partnership inadvertently omitted a § 754 election from its return for the year in which a buyer acquired partnership interests. The IRS found that the partnership satisfied the standards for regula…
Parent received 120 days to correct QSub election filed on wrong form
An S corporation wholly owned a corporate subsidiary and intended to elect qualified subchapter S subsidiary status as of the acquisition date. It mistakenly filed Form 2553 instead of Form 8869, and …
Housing project received 120 days to make average-income election
The owner of a multi-building low-income housing project intended to elect the average-income minimum set-aside under § 42(g)(1)(C), as shown by contemporaneous records, but inadvertently omitted the …
Partnership received 45 days to file signed duplicate Forms 3115
A partnership timely filed its return with two original Forms 3115 for automatic changes to its inventory capitalization and valuation methods. Its accountant also faxed duplicate copies to the IRS by…
Partnership received 120 days to make section 754 election after partner's death
A partner died during a partnership's taxable year, but the partnership inadvertently failed to make a valid § 754 election with that year's return. The IRS found that the partnership met the standard…
Fund received 60 days to make late QOF self-certification
A partnership was formed to operate as a qualified opportunity fund, and its operating agreement required it to self-certify by filing Form 8996. Its accounting firm timely filed Form 1065 but omitted…
Fund received 60 days for QOF election after advisor tracking error
Managers contributed eligible capital gain to a newly formed partnership that invested in a qualified opportunity zone business. They retained a CPA and firm to file the partnership return and Form 89…
Estate received 120 days to make late portability election
An estate was not otherwise required to file Form 706 based on the value of the gross estate and adjusted taxable gifts, but it failed to file timely to elect portability of the deceased spouse's unus…
Corporation received 90 days to make late IC-DISC election
A corporation was formed to operate as an interest charge domestic international sales corporation. Its accounting firm prepared Form 4876-A and emailed it to the taxpayer, but an oversight left the f…
Estate received 120-day extension for portability election
An estate was not otherwise required to file Form 706 based on the value of the gross estate and adjusted taxable gifts, but it failed to file timely to elect portability of the deceased spouse's unus…
Partnership may correct housing-credit start-year elections
A partnership intended to begin the ten-year low-income housing credit period for several buildings in the year after they were placed in service. It filed Forms 8609 but inadvertently failed to make …
Corporation's tax-exempt-controlled-entity election is treated as timely
A corporation wholly owned by a section 501(c)(3) organization was a tax-exempt controlled entity for depreciation purposes. It intended to elect under IRC § 168(h)(6)(F)(ii) not to be treated as tax …
Affiliated corporations substantially complied with consolidated-return election rules
Two affiliated corporations intended to file a consolidated federal income tax return after a represented reverse acquisition. Their preparer used the subsidiary's name and employer identification num…
REIT receives relief for a late taxable REIT subsidiary election
A real estate investment trust and a subsidiary intended to jointly elect taxable REIT subsidiary status effective when the REIT acquired preferred interests in the subsidiary. The election was includ…
LLC receives relief for late S corporation and QSub elections
An LLC intended to be classified as a corporation and elect S corporation status from a specified date, but it did not timely file Form 2553 or Form 8832. On the same date, it acquired all the stock o…
Partnership receives 120 days to make a late section 754 election
A general partnership intended to make an IRC § 754 election for a specified tax year but did not include the election with its timely partnership return. The IRS concluded that the partnership satisf…
S corporation receives 120 days to make a late QSub election
An S corporation acquired full ownership of another corporation and intended to treat it as a qualified subchapter S subsidiary from a specified date. It did not timely file Form 8869 to make the QSub…
Partnership receives 120 days to make a late section 754 election
A limited liability company taxed as a partnership failed to file an IRC § 754 election for the year in which an owner died holding an interest through a grantor trust. The partnership represented tha…
Parent receives 120 days to elect QSub status after a reorganization
An S corporation became the sole owner of another S corporation through a reorganization and intended the subsidiary to become a qualified subchapter S subsidiary on that date. The parent failed to ti…
LLC receives 120 days to elect corporate tax classification
A domestic limited liability company intended to be classified as an association taxable as a corporation from a specified date but failed to timely file Form 8832. The company represented that it had…
Late Form 1128 will be treated as timely filed
A taxpayer filed Form 1128 to request a change in its annual accounting period but missed the filing deadline for the short tax year. It submitted both the form and a request for discretionary relief …
Taxpayer obtains timely-filing relief for Form 1128
A taxpayer sought to change its annual accounting period but filed Form 1128 after the deadline for the required short-period return. The taxpayer submitted the form and its request for discretionary …
IRS accepts late Form 1128 for processing
A taxpayer missed the deadline for filing Form 1128 to request a change in its annual accounting period. It filed the form and requested discretionary administrative relief within 90 days after the de…
Form 1128 receives discretionary late-filing relief
A taxpayer requested permission to change its annual accounting period but did not file Form 1128 by the deadline for the short tax year. It submitted the application and a request for discretionary r…
Missed Form 1128 deadline receives filing relief
A taxpayer filed Form 1128 after the deadline for requesting a change in its annual accounting period. The taxpayer also sought discretionary relief within 90 days of the missed due date. The IRS dete…
Late accounting-period application is deemed timely
A taxpayer missed the filing deadline for Form 1128, which requested a change in its annual accounting period. The taxpayer filed the form and its request for discretionary relief within 90 days after…
Taxpayer may proceed with a late-filed Form 1128
A taxpayer seeking to change its annual accounting period failed to submit Form 1128 by the deadline for the short-period return. It filed the application and requested discretionary relief within the…
IRS waives Form 1128 filing deadline
A taxpayer applied to change its annual accounting period but filed Form 1128 after the applicable deadline. The application and request for discretionary relief arrived within 90 days after the misse…
Partnership gets 120 days to make a late section 754 election
An existing partner bought additional interests in a limited liability company taxed as a partnership. The partnership timely filed its federal return for the year but inadvertently omitted its intend…
Taxpayer may revoke election out of bonus depreciation
A taxpayer elected under IRC § 168(k)(7) not to claim additional first-year depreciation on its five-year property during a year involving related reorganizations. The election was made to avoid expec…
Housing project receives 120 days to make its minimum set-aside elections
A partnership owns a three-building low-income housing project and intended to make the 20-50 minimum set-aside election for each building. Its contemporaneous records reflected that intent, but the p…
Estate receives 120 days to make a late portability election
A decedent's estate was not otherwise required to file an estate tax return but failed to timely file Form 706 to elect portability of the deceased spousal unused exclusion amount. The estate submitte…
Late estate tax return may elect portability within 120 days
An estate represented that it was not required to file Form 706 but needed to file one to transfer the decedent's unused exclusion amount to the surviving spouse. The estate did not timely file the re…
Partnership receives more time to file duplicate accounting-method form
A partnership used a cost-segregation study to request automatic accounting-method changes for depreciation and qualified improvement property. It timely filed its partnership return with the original…
Foreign entity receives more time to elect partnership status
A foreign eligible entity failed to timely file Form 8832 to elect partnership classification for U.S. federal tax purposes. The IRS found that the requirements for discretionary filing relief under T…
Partnership receives more time to make section 754 election
A limited liability company taxed as a partnership intended to make an IRC § 754 election after transactions that it represented were sales or exchanges of partnership interests, but it inadvertently …
Joint filers receive more time to aggregate businesses for QBI deduction
A married couple owned interests in disregarded entities, S corporations, and partnerships conducting rental-real-estate and operating businesses. They elected to aggregate some rental businesses for …
LLC receives more time for corporate classification and S election
A limited liability company intended to be treated as an S corporation but did not timely file either Form 2553 or a separate Form 8832 for corporate classification. The IRS found that the entity sati…
Foreign entities receive late classification-election relief
Two foreign eligible entities failed to timely file Form 8832 classification elections. One sought partnership status and the other sought treatment as an entity disregarded from its owner, both effec…
Foreign entity receives late disregarded-entity election relief
A foreign eligible entity intended to be classified as an entity disregarded from its owner but did not timely file Form 8832. The entity and its owner had filed tax returns consistently with the requ…
Foreign entity receives late disregarded-entity election relief
A foreign eligible entity intended to be classified as an entity disregarded from its owner but did not timely file Form 8832. The entity and its owner had filed tax returns consistently with the requ…
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.