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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Foreign entity gets extra time to elect partnership treatment after advisors missed the filing
Three 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" …
Foreign entity gets extra time to elect partnership treatment after advisors missed the filing
Three 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" …
IRS grants an LLC extra time to elect partnership tax classification on a late Form 8832
A limited liability company wanted to be taxed as a partnership from the day it was formed, but it never filed the entity classification election form (Form 8832) on time. Under the "check-the-box" ru…
IRS grants a foreign entity extra time to elect disregarded-entity status on a late Form 8832
A single-owner foreign business entity wanted to be treated as a "disregarded entity" for U.S. tax purposes, meaning it is ignored as separate from its owner and its income flows straight onto the own…
Late Form 8832 election allowed so a foreign entity can be taxed as a partnership
A business entity formed in a foreign country wanted to be treated as a partnership for U.S. federal income tax purposes, but it missed the deadline to file Form 8832 (the Entity Classification Electi…
LLC allowed to switch back to partnership taxation within the usual 60-month lock-out because ownership changed by more than half
An LLC can choose how it is taxed (disregarded, partnership, or corporation), but once it elects to change its classification, it generally cannot change again for 60 months. Here an LLC started as a …
Late relief granted to elect partnership classification
A foreign business entity, owned by foreign persons, wanted to be classified as a partnership for U.S. federal tax purposes once it became relevant to U.S. tax, but it missed the deadline to file Form…
Late relief granted to elect foreign disregarded-entity status
A foreign business entity with a single owner wanted to be treated as a "disregarded entity" for U.S. federal tax purposes (meaning it is ignored as separate from its owner, so the owner reports its i…
Grants 120 days for late GST exemption allocation
An estate timely filed its federal estate and generation-skipping transfer tax return, but its CPA failed to allocate the decedent's available GST exemption to a trust with generation-skipping potenti…
Grants late foreign partnership classification election
A foreign entity intended to be classified as a partnership for U.S. federal tax purposes but did not timely file Form 8832. The entity requested relief under the Treasury regulations for late regulat…
Grants late partnership election for foreign entity
A foreign entity owned through foreign and domestic entities intended to be treated as a partnership for U.S. federal tax purposes from its formation date. Its domestic S corporation owner communicate…
Grants late partnership classification election for foreign entity
A foreign entity intended to be classified as a partnership for federal tax purposes from its formation date but inadvertently failed to file Form 8832 on time. The IRS found that the entity satisfied…
Grants late disregarded entity election for foreign entity
A foreign entity intended to be classified as disregarded from its owner for federal tax purposes from its formation date but inadvertently failed to file Form 8832 on time. The IRS found that the ent…
Grants late disregarded entity election for foreign entity
A foreign entity intended to be classified as disregarded from its owner for federal tax purposes from its formation date but inadvertently failed to file Form 8832 on time. The IRS found that the ent…
Grants late disregarded entity election for foreign entity
A foreign entity intended to be classified as disregarded from its owner for federal tax purposes from its formation date but inadvertently failed to file Form 8832 on time. The IRS found that the ent…
Grants late disregarded entity election for foreign entity
A foreign entity intended to be classified as disregarded from its owner for federal tax purposes from its formation date but inadvertently failed to file Form 8832 on time. The IRS found that the ent…
Foreign entity receives late corporate-classification relief
A foreign eligible entity's owner intended the entity to be classified as a corporation for federal tax purposes, but the entity did not timely file Form 8832. The IRS concluded that the entity met th…
Two-year extension preserves bankruptcy liquidating trust status
A trust created under a Chapter 11 bankruptcy plan was established solely to liquidate estate assets and distribute the proceeds to beneficiaries. Its agreement limited business activity and cash rete…
Grants foreign subsidiary's late disregarded-entity election
A foreign limited liability company formed a wholly owned foreign subsidiary and intended to treat it as disregarded from formation. The subsidiary did not timely file a valid Form 8832, but its owner…
Mortgage investment trust lacks power to vary investments
A statutory trust purchased residential mortgage loans, immediately exchanged them for mortgage-backed securities, transferred most of those securities to its sponsor, and retained an interest-only st…
LLC receives extra time to elect corporate tax classification
A single-owner domestic limited liability company intended to be treated as an association taxable as a corporation, but inadvertently failed to file Form 8832 on time. The IRS found that the company …
Entity received 120 days for a late partnership classification election
An eligible entity had elected to be taxed as a corporation and later experienced a change of more than 50 percent in its ownership. It wanted to change to partnership classification within the usual …
Foreign entity received 120 days for a late partnership election
A foreign eligible entity defaulted to association status because all of its members had limited liability, but its partners intended partnership treatment from formation. A qualified tax professional…
Foreign entity could elect partnership status from formation
A foreign entity with multiple limited-liability members defaulted to association status even though its partners intended partnership treatment from the date of formation. The entity relied on a qual…
Late Form 8832 relief preserved intended foreign partnership status
A foreign eligible entity intended to be treated as a partnership from formation, but its limited-liability members caused corporate default classification unless it filed Form 8832. A qualified tax p…
Foreign partnership election received 120-day filing relief
A foreign eligible entity intended partnership treatment from the day it was formed, but its members' limited liability caused it to default to corporate classification. Its tax professional failed to…
Foreign single-member entity received late disregarded-status relief
A foreign eligible entity was formed with one owner that had limited liability. The owner intended the entity to be disregarded for federal tax purposes from formation, but the entity failed to file F…
Foreign entity received 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 did not file Form 8832 on time. The IRS concluded that the entity met the standards for disc…
Foreign entity received 120 days for a late disregarded-entity election
A foreign eligible entity formed under the laws of a U.S. territory intended to be treated as disregarded from its owner for federal tax purposes but did not file Form 8832 on time. The IRS concluded …
Foreign entity receives extension for disregarded-entity election
A wholly owned foreign entity intended to be treated as a disregarded entity from its formation date but failed to file Form 8832 on time. The entity represented that it acted reasonably and in good f…
Foreign entity receives extension for disregarded-entity election
A foreign eligible entity wanted disregarded-entity treatment from the date its classification became relevant but did not timely file Form 8832. The IRS found that the requirements for discretionary …
Foreign entity receives extension for disregarded-entity election
A wholly owned foreign eligible entity intended to be classified as disregarded from its formation date but failed to file Form 8832 on time. The IRS concluded that the requirements for discretionary …
Foreign entity received extra time for disregarded-entity election
A foreign eligible entity failed to file Form 8832 on time to elect disregarded-entity status for federal tax purposes. It requested a discretionary extension under Treas. Reg. § 301.9100-3. The IRS f…
Foreign entity received late disregarded-entity election relief
A foreign eligible entity and its member intended the entity to be treated as disregarded for federal tax purposes from its formation date. The entity inadvertently failed to file Form 8832 on time. T…
Foreign entity received time for disregarded-entity election
A foreign eligible entity failed to file Form 8832 on time to elect disregarded-entity status from its formation date. The IRS concluded that the entity satisfied the discretionary relief standards in…
Foreign entity received late classification election relief
A foreign eligible entity and its owner intended the entity to be treated as disregarded for federal tax purposes from its formation date, but Form 8832 was not filed on time. The IRS found that the s…
Missed Form 8832 deadline received discretionary relief
A foreign eligible entity and its owner intended the entity to be treated as disregarded for federal tax purposes from its formation date, but the entity did not file Form 8832 on time. The IRS found …
Entity received 120 days to file late Form 8832
A foreign eligible entity and its owner intended the entity to be treated as disregarded for federal tax purposes from its formation date, but Form 8832 was not filed on time. The IRS concluded that t…
Foreign entity received more time for a disregarded-entity election
A foreign entity and its sole owner had been unaware that an entity-classification election was needed to obtain disregarded-entity treatment. The entity requested permission to file Form 8832 late wi…
Late check-the-box election received 120-day relief
A foreign entity and its sole owner did not realize that they needed an entity-classification election to treat the entity as disregarded for U.S. federal tax purposes. They sought a late Form 8832 el…
Foreign entity could retroactively elect disregarded status
A wholly owned foreign entity and its owner had not known that a Form 8832 election was required to obtain disregarded-entity treatment. The entity asked to make the classification election late with …
Foreign entity received late disregarded-entity election relief
A foreign entity with one owner intended to be treated as a disregarded entity from its formation date but did not timely file Form 8832. It represented that the omission was inadvertent, that it acte…
Foreign entity obtained late disregarded-entity election relief
A foreign eligible entity with one owner intended to be treated as a disregarded entity from its formation date but inadvertently failed to file Form 8832 on time. The entity represented that it acted…
Late disregarded-entity election received relief
A foreign single-owner entity intended to be disregarded for federal tax purposes from the date it was formed, but it inadvertently failed to timely file Form 8832. The entity represented that it acte…
Foreign entity received late partnership election relief
A foreign entity with two owners intended to be classified as a partnership from its formation date but did not timely file Form 8832. The IRS concluded that the entity satisfied the requirements for …
Foreign entity obtained late disregarded-status relief
A foreign eligible entity intended to be classified as disregarded for federal tax purposes from a specified date but failed to timely file Form 8832. The IRS concluded that the entity met the require…
Grants 120 days for late disregarded-entity election
An eligible entity intended to be treated as a disregarded entity but did not timely file Form 8832. It and its members consistently filed returns treating it as disregarded while it had one owner and…
Grants late foreign disregarded-entity election
A foreign eligible entity intended to be treated as disregarded for U.S. federal tax purposes but did not timely file Form 8832. It represented that the omission was made despite reasonable, good-fait…
Foreign entity receives 120 days to elect partnership classification
A foreign eligible entity intended to be treated as a partnership for U.S. federal tax purposes but inadvertently failed to file Form 8832 on time. Under the entity-classification regulations, a forei…
Foreign foundation receives late disregarded-entity election for investment vehicle
A foreign tax-exempt private foundation held its U.S. investment portfolio through a single-owner foreign investment vehicle whose custodians had withheld U.S. tax from dividends. The foundation had r…
Entity receives 120 days to make two late tax elections
A tax-exempt organization's wholly owned limited liability company managed partnerships that owned and rehabilitated low-income housing. The company intended from its inception to elect corporate tax …
Foreign entity receives 120 days to correct its classification election
A buyer acquired all interests in a foreign entity and made a section 338 election. The parties intended the acquired entity to become a disregarded entity on a later date, but its Form 8832 mistakenl…
Bankruptcy trust remains a liquidating trust during an extended term
Two Chapter 11 debtors transferred their remaining assets to a trust formed to liquidate those assets and distribute the proceeds to creditors and other beneficiaries. The trust had already received o…
LLC receives 120 days to correct mistaken corporate classification
A two-owner limited liability company intended to be taxed as a partnership and filed its federal returns on that basis. It mistakenly submitted Form 8832 electing treatment as an association taxable …
Foreign entity receives 120 days to elect partnership classification from formation
A foreign eligible entity's indirect owner intended the entity to be classified as a partnership for federal tax purposes from its formation date. The entity did not timely file Form 8832 to make that…
Foreign entity receives 120 days to elect disregarded status from formation
A foreign eligible entity's indirect owner intended the entity to be disregarded as separate from its owner for federal tax purposes from its formation date. The entity did not timely file Form 8832 t…
Foreign entity receives late disregarded-entity election
A foreign entity's sole owner intended the entity to be disregarded for federal tax purposes, but the entity did not timely file Form 8832. The IRS found that the entity met the standards for regulato…
LLC receives extra time to elect partnership classification
A limited liability company had previously elected S corporation treatment but later intended to change its federal tax classification to a partnership. It failed to file Form 8832 by the intended eff…
Foreign entity receives extra time to elect disregarded status
A foreign eligible entity intended to be treated as disregarded from its owner for U.S. federal tax purposes but did not timely file Form 8832. The entity represented that it was eligible for disregar…
Foreign entity gets more time for disregarded status election
A foreign entity's indirect owner became a U.S. tax resident and intended the entity to be classified as disregarded for federal tax purposes. The entity did not timely file Form 8832 to make that cla…
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.