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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Two foreign entities received 120 days to make late disregarded-entity elections
A domestic limited partnership formed two foreign limited liability companies in a tiered ownership structure. The two foreign entities intended to be disregarded for federal tax purposes from their f…
Six investment-fund series received late corporate classification relief
Six series of business trusts intended from formation to be treated as corporations and regulated investment companies. Each had filed Form 1120-RIC and operated consistently with that intended status…
Foreign subsidiary received 120 days to elect disregarded status
A U.S. limited liability company formed a wholly owned foreign subsidiary and intended it to be treated as a disregarded entity from its formation date. The subsidiary did not timely file Form 8832, a…
Foreign entity received 120 days to elect disregarded status
A foreign eligible entity failed to timely file Form 8832 to elect disregarded-entity treatment from a specified effective date. It represented that it acted reasonably and in good faith and that late…
LLC received 120 days for entity classification and S elections
A domestic LLC's majority and minority owners intended it to be taxed as an S corporation from formation. The company did not timely file either Form 8832 to elect corporate classification or Form 255…
LLC received 120 days for late corporate classification election
After a sequence of acquisitions, name changes, a merger, conversion into a single-member LLC, ownership transfers, and an upstream liquidation, the taxpayer intended to be classified as an associatio…
Affordable-housing LLC received extensions for two related elections
A single-member LLC wholly owned by a section 501(c)(3) organization served as general partner of a low-income housing partnership. Its partnership agreement required it both to elect out of tax-exemp…
Entity may elect corporate status within 60-month limit
An eligible entity had elected to be treated as a disregarded entity and later experienced a change in ownership of more than 50 percent. It wanted to elect association status taxable as a corporation…
Extended bankruptcy trust remains a liquidating trust
A Chapter 11 reorganization created a trust to liquidate assets and distribute proceeds to beneficiaries. The trust limited its activities, investments, retained cash, and distributions to what was re…
Ownership change permitted early entity reclassification
A single-owner limited liability company had elected corporate classification and then sought to become a disregarded entity within the normally applicable 60-month waiting period. More than half of i…
Ownership change permitted early partnership classification
A limited liability company had elected corporate classification and then sought to become a partnership within the normally applicable 60-month waiting period. More than half of its ownership had cha…
Foreign entity received late disregarded-entity election relief
A foreign eligible entity with one owner intended to elect treatment as an entity disregarded from that owner but inadvertently failed to file Form 8832 on time. The IRS concluded that the entity met …
Foreign LLC gets 120 days to elect partnership status
A foreign limited liability company became owned by two U.S. persons and intended to be classified as a partnership for federal tax purposes from that ownership date. It did not timely file Form 8832 …
Foreign entity gets 120 days to elect disregarded status
A single owner formed a foreign eligible entity and intended it to be disregarded for federal tax purposes from a specified date. The entity failed to file Form 8832 on time. The IRS concluded that th…
Foreign entity gets 120 days to elect disregarded status
A single owner formed a foreign eligible entity and intended it to be disregarded for federal tax purposes from a specified date. The entity failed to file Form 8832 on time. The IRS concluded that th…
Foreign entity gets 120 days to elect disregarded status
A foreign eligible entity intended to be treated as disregarded for federal tax purposes but did not timely file Form 8832. It represented that it acted reasonably and in good faith and that relief wo…
Foreign entity gets 120 days to elect disregarded status
A foreign eligible entity intended to be treated as disregarded for federal tax purposes but did not timely file Form 8832. It represented that it acted reasonably and in good faith and that relief wo…
Foreign entity gets 120 days to elect disregarded status
A foreign eligible entity intended to be treated as disregarded for federal tax purposes but did not timely file Form 8832. It represented that it acted reasonably and in good faith and that relief wo…
Foreign entity receives 120 days for late disregarded-entity election
A foreign entity wholly owned through another foreign entity by a U.S. citizen intended to be treated as disregarded for federal tax purposes but did not timely file Form 8832. The entity represented …
Foreign entity receives retroactive disregarded status after late Form 8832
A foreign entity owned through another foreign entity by a U.S. citizen missed the deadline to file Form 8832 for disregarded-entity treatment. It represented that it was an eligible entity and had in…
Late Form 8832 relief gives foreign entity disregarded treatment
A foreign eligible entity failed to timely file Form 8832 electing to be disregarded as separate from its owner. The entity was wholly owned by a foreign parent that was itself wholly owned by a U.S. …
Foreign entity receives 120 days for retroactive partnership election
A foreign entity missed the deadline to file Form 8832 electing partnership classification from its formation date. One owner was a foreign entity wholly owned by a U.S. citizen, and the requested own…
Foreign subsidiary receives late disregarded-entity election relief
A foreign entity wholly owned by a foreign parent ultimately owned by a U.S. citizen failed to timely file Form 8832. It sought disregarded-entity treatment retroactive to its formation and represente…
Foreign entity gets 120-day extension for disregarded classification
A foreign entity intended to elect disregarded-entity status from its formation but missed the Form 8832 deadline. It was wholly owned by a foreign entity whose sole owner was a U.S. citizen, and it r…
Late entity-classification election receives retroactive relief
A foreign entity owned by a foreign parent, ultimately by a U.S. citizen, failed to file Form 8832 on time. It asked to be treated as disregarded from its formation date and represented that it was el…
Foreign entity may file late election for disregarded status
A foreign entity did not timely file Form 8832 to elect disregarded-entity status from the date it was formed. The entity was held through a foreign owner ultimately owned by a U.S. citizen and repres…
Foreign entity receives retroactive check-the-box relief
A foreign entity missed the Form 8832 deadline for electing to be disregarded from its formation date. It was wholly owned through a foreign parent by a U.S. citizen and represented that the check-the…
Missed Form 8832 deadline receives 120-day extension
A foreign entity failed to timely elect disregarded-entity classification on Form 8832. It was owned by a foreign entity whose owner was a U.S. citizen and represented that it qualified to choose disr…
IRS permits retroactive disregarded election after missed filing
A foreign entity failed to submit Form 8832 by the deadline for disregarded-entity treatment effective on its formation date. It was wholly owned through a foreign entity by a U.S. citizen and represe…
Foreign entity gets late check-the-box election relief
A foreign entity failed to file Form 8832 on time to be treated as disregarded from the date it was organized. A foreign parent wholly owned the entity, and a U.S. citizen wholly owned that parent. Th…
Entity receives extension for retroactive disregarded classification
A foreign entity did not timely file the Form 8832 needed for disregarded treatment from its formation date. It was wholly owned by a foreign company that was wholly owned by a U.S. citizen, and it re…
Late Form 8832 may take effect from foreign entity's formation
A foreign entity missed the deadline for a Form 8832 election to be disregarded as separate from its owner. The entity was held by a foreign parent ultimately owned by a U.S. citizen and represented t…
Foreign subsidiary may make late disregarded-entity election
A foreign subsidiary missed the Form 8832 filing date for disregarded-entity treatment from formation. Its foreign parent was wholly owned by a U.S. citizen, and the subsidiary represented that it was…
IRS grants foreign entity late disregarded-status election
A foreign entity did not timely elect disregarded-entity status on Form 8832. It was wholly owned through a foreign parent by a U.S. citizen and asked for the election to apply from formation. After t…
Foreign entity may retroactively elect disregarded treatment
A foreign entity failed to timely file Form 8832 for disregarded-entity status beginning on its formation date. It was wholly owned by a foreign entity ultimately owned by a U.S. citizen and represent…
LLC received late corporate-classification election relief
A limited liability company intended to be classified as a corporation for federal tax purposes from its formation date but failed to timely file Form 8832. It represented that it acted reasonably and…
Foreign LLC gets extra time to elect partnership treatment via a late Form 8832
A foreign limited liability company, owned by a U.S. citizen living abroad and a foreign entity, wanted to be treated as a partnership for U.S. federal tax purposes, which it elects by filing Form 883…
Eligible entity gets extra time to file the Form 8832 electing to be taxed as a corporation
A business entity that was eligible to choose its own federal tax classification wanted to be treated as an association taxable as a corporation, which it does by filing Form 8832 (the "check-the-box"…
Bankruptcy liquidating trust keeps its trust status even after its term is extended again
A trust was created out of a company's Chapter 11 bankruptcy reorganization plan to liquidate the debtor's assets and pay creditors. The Bankruptcy Court had already extended the trust's wind-down dea…
A foreign entity gets extra time to elect to be taxed as a partnership
The "check-the-box" rules under Treasury Regulation section 301.7701-3 let an eligible business entity choose how it is taxed for U.S. purposes by filing Form 8832: an eligible entity with at least tw…
A foreign entity gets extra time to elect to be taxed as a corporation
The "check-the-box" rules under Treasury Regulation section 301.7701-3 let an eligible business entity choose how it is taxed for U.S. purposes by filing Form 8832 (an entity can elect to be treated a…
A foreign entity gets extra time to elect to be taxed as a corporation
The "check-the-box" rules under Treasury Regulation section 301.7701-3 let an eligible business entity choose how it is taxed for U.S. purposes by filing Form 8832: a foreign entity whose members all …
LLC received 120 days to file late corporate classification election
A limited liability company intended to be taxed as an association taxable as a corporation, but its advisers did not tell it to file Form 8832. The company represented that it had always intended cor…
LLC received late Form 8832 corporate classification relief
A limited liability company intended to be taxed as an association taxable as a corporation, but its advisers did not tell it to file Form 8832. The company represented that it had always intended cor…
Foreign entity received time to make a late partnership classification election
A foreign eligible entity intended to be treated as a partnership but did not timely file Form 8832. It had previously filed an election to be classified as a corporation, effective before it held ass…
Foreign entity received time to make a late partnership classification election
A foreign eligible entity intended to be treated as a partnership but did not timely file Form 8832. It had previously filed an election to be classified as a corporation, effective before it held ass…
Entity could elect corporate status within 60-month limit
An eligible entity had previously changed its federal classification and later became a partnership after gaining more than one owner. It wanted to elect association status taxable as a corporation be…
Foreign entity gets 120 days to elect disregarded status
A foreign eligible entity with a single owner intended to be treated as a disregarded entity from its formation date. It inadvertently failed to file Form 8832 on time. The entity represented that it …
Foreign entity gets 120 days to elect disregarded status
A foreign eligible entity with a single owner intended to be treated as a disregarded entity from its formation date. It inadvertently failed to file Form 8832 on time. The entity represented that it …
Foreign entity gets 120 days to elect disregarded status
A foreign eligible entity with a single owner intended to be treated as a disregarded entity from its formation date. It inadvertently failed to file Form 8832 on time. The entity represented that it …
Surviving LLC gets 120 days to elect corporate classification after a merger
An S corporation merged into an LLC, with the LLC surviving, and the parties intended the transaction to qualify as an IRC § 368(a)(1)(F) reorganization. The LLC also intended to be treated as an S co…
Foreign entity gets 120 extra days to elect to be treated as a disregarded entity
A foreign business entity with a single owner wanted to be treated as a "disregarded entity" for U.S. tax purposes, meaning it is ignored as a separate taxpayer and its activities are reported directl…
Bankruptcy liquidating trust keeps its status during another one-year extension
A Chapter 11 bankruptcy plan created a trust to pursue estate litigation claims, liquidate the resulting assets, and distribute the proceeds to claim holders. The trust had an initial five-year term a…
Foreign entity gets extra time to elect partnership status
A foreign eligible entity intended to be treated as a partnership for federal tax purposes but failed to timely file Form 8832. It asked the IRS for an extension under the regulatory election relief r…
Initial classification ruling clears the way for a late disregarded-entity election
A foreign eligible entity filed an election to be taxed as a corporation, then sought to be treated as a disregarded entity from a requested effective date. It asked the IRS to confirm that its corpor…
Foreign entity gets extra time to elect partnership status
A foreign entity intended to be treated as a partnership for federal tax purposes but did not timely file Form 8832. It asked for an extension under the regulatory election relief rules. The IRS concl…
Foreign entity gets extra time to elect partnership status
A foreign entity intended to be treated as a partnership for federal tax purposes but did not timely file Form 8832. It asked for an extension under the regulatory election relief rules. The IRS concl…
Foreign entity gets extra time to elect partnership status
A foreign entity intended to be treated as a partnership for federal tax purposes but did not timely file Form 8832. It asked for an extension under the regulatory election relief rules. The IRS concl…
Foreign entity gets extra time to elect partnership treatment after advisors missed the filing
Two domestic partnerships formed a foreign business entity and always intended for it to be taxed as a partnership in the United States. To lock that in, the entity needed to file a "check-the-box" el…
Foreign entity gets extra time to elect partnership treatment after advisors missed the filing
Two domestic partnerships formed a foreign business entity and always intended for it to be taxed as a partnership in the United States. To lock that in, the entity needed to file a "check-the-box" el…
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.