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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LLC receives extra time for corporate classification election
A limited liability company intended to elect treatment as an association taxable as a corporation but failed to file Form 8832 on time. It requested discretionary relief under Treas. Reg. §§ 301.9100…
IRS grants extra time for an entity classification election
A limited liability company intended to be classified as an association taxable as a corporation from a specified date but did not timely file Form 8832. The IRS found that the company satisfied the r…
Bankruptcy liquidating trust keeps its status despite further term extensions
A trust set up under a Chapter 11 bankruptcy reorganization plan to sell off assets and distribute the proceeds to creditors asked the IRS to confirm it still counts as a "liquidating trust" under Tre…
120-day extension for 10 foreign entities to file late check-the-box classification elections
Ten foreign entities wanted to pick how they are classified for US federal tax purposes under the "check-the-box" rules of Treas. Reg. § 301.7701-3: eight to be disregarded as separate from their owne…
9100 relief to make a late check-the-box election for a foreign entity to be a partnership
A foreign business entity wanted to be treated as a partnership for U.S. federal tax purposes. To choose that classification, an eligible entity files a "check-the-box" election on Form 8832 under Tre…
IRS grants an LLC extra time to elect disregarded-entity status after ending its S-corp election
A single-owner limited liability company had elected to be taxed as an S corporation, then later revoked that S-corp election. It intended, as of the revocation date, to be treated as a "disregarded e…
IRS grants § 9100 extension to file late check-the-box elections for three foreign entities
Three foreign business entities (X, Y, and Z) each wanted to be treated as a disregarded entity for U.S. federal tax purposes, meaning ignored as separate from its owner, which is done by filing Form …
IRS grants § 9100 extension to file a late check-the-box election for a foreign entity
A foreign business entity wanted to be treated as a disregarded entity for U.S. federal tax purposes, meaning ignored as separate from its owner, which is done by filing Form 8832, the check-the-box e…
IRS grants § 9100 extension to file a late check-the-box election for a foreign entity
A foreign business entity wanted to be treated as a disregarded entity for U.S. federal tax purposes, meaning ignored as separate from its owner, which is done by filing Form 8832, the check-the-box e…
§ 9100 extension to make a late check-the-box election to be taxed as a corporation
Under the "check-the-box" rules, a limited liability company can choose how it is taxed by filing Form 8832. By default a multi-member LLC is treated as a partnership, but it can elect to be treated i…
9100 extension to make a late check-the-box election to be taxed as a corporation (301.7701-3)
A limited liability company wanted to be taxed as a corporation for federal tax purposes. Under the "check-the-box" rules (Treas. Reg. § 301.7701-3), an LLC can choose that treatment by filing Form 88…
Military vehicles do not qualify for the off-highway or mobile-machinery exemptions, so their first retail sale is subject to the § 4051 heavy-truck excise tax
The first retail sale of a heavy truck, trailer, or tractor chassis or body carries a 12 percent federal excise tax under Code § 4051. A company that builds specialized vehicles for the U.S. military …
9100 extension for four foreign entities to make late check-the-box elections to be disregarded (301.7701-3)
Four related foreign entities meant to be treated as "disregarded entities" for US tax purposes, meaning the IRS looks through them to their single owner instead of taxing them separately. To get that…
9100 extension for a former REIT subsidiary to make a late disregarded-entity election (301.7701-3)
A limited liability company (X) started life as a disregarded entity, then filed Form 8832 to be taxed as a corporation, which made it a Qualified REIT Subsidiary (QRS) of a real estate investment tru…
9100 relief to make a late check-the-box election to be taxed as a corporation
An entity meant to be taxed as a corporation, but it missed the deadline to file the paperwork. The entity started as a corporation under state law, later converted to an LLC, and intended to keep bei…
120-day extension to make a late check-the-box election for a foreign entity to be disregarded
A foreign business entity wanted to be treated for US tax purposes as "disregarded," meaning its single owner reports its income directly instead of the entity being taxed as a separate corporation. T…
120-day extension to make a late check-the-box election to be taxed as a corporation
A domestic limited liability company wanted to be taxed as a corporation for federal tax purposes. To do that, it had to file Form 8832 (the check-the-box election), but it never filed it. Without the…
120-day extension to file a late check-the-box election to be taxed as a corporation
A limited liability company wanted to be taxed as a corporation rather than under its default classification. Making that choice requires filing Form 8832, the "check-the-box" entity classification el…
120-day extension for two foreign entities to file late check-the-box elections
Two foreign entities became relevant for U.S. tax purposes and wanted to lock in their U.S. classifications: one to be treated as a partnership, the other to be disregarded (treated as part of its sin…
Two LLCs that missed the deadline to elect corporate tax status get 120 more days to file Form 8832
Two limited liability companies wanted to be taxed as corporations instead of under the default rules that apply to an LLC. To make that choice, an eligible entity files Form 8832, the entity classifi…
LLC granted late relief to elect corporate status and be treated as an S corporation
An LLC intended to be taxed as an S corporation from a specific date but never filed the required elections. An LLC first has to be treated as a corporation (Form 8832) and then elect S corporation st…
120 days granted for a single-member LLC to make a late election to be taxed as a corporation
A single-owner LLC wanted to be treated as a corporation for federal tax purposes rather than as a disregarded entity (the default for a one-owner LLC). To do that, it has to file Form 8832, the entit…
120 days granted for a foreign unlimited liability company to make a late election to be taxed as a corporation
A business entity formed outside the United States can choose how it is treated for U.S. federal tax purposes by filing Form 8832, the entity classification election. Here, a foreign "unlimited liabil…
120 days granted for an LLC to make a late election to be reclassified as a partnership after revoking its S election
An LLC had elected to be an S corporation, which under the classification rules also meant it was treated as a corporation for federal tax purposes. Later it revoked the S election and wanted to be tr…
9100-3 relief, 120 days for a foreign eligible entity to file a late Form 8832 electing to be disregarded from its owner
Under the "check-the-box" rules, an eligible business entity can choose how it is taxed by filing Form 8832. A single-owner foreign entity can elect to be "disregarded," meaning it is ignored as separ…
9100-3 relief, 120 days for a foreign entity to file a late Form 8832 electing to be taxed as a corporation
Under the "check-the-box" rules, an eligible business entity can choose how it is taxed by filing Form 8832. Here, a foreign entity had been treated as a partnership but, after 100% of its interests w…
Foreign entity gets 120 days to file a late check-the-box election
A foreign entity intended to be treated as disregarded from its single owner for U.S. federal tax purposes but did not timely file Form 8832. It asked the IRS for an extension under Treasury Regulatio…
Foreign entity gets 120 days to make a late disregarded-entity election
A foreign entity intended to be treated as disregarded from its owner for U.S. federal tax purposes but inadvertently failed to timely file Form 8832. It requested an extension under Treasury Regulati…
IRS grants an LLC more time to elect corporate tax classification
An LLC intended to be taxed as a corporation from the date it was formed but inadvertently failed to file Form 8832 on time. The entity asked for relief under Treasury Regulation Section 301.9100-3, w…
IRS grants a foreign entity extra time to make a late check-the-box election to be a disregarded entity
A foreign business entity wanted to be treated as a "disregarded entity" for U.S. federal tax purposes, meaning it is ignored as separate from its single owner (its income flows directly to that owner…
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 foreign entity can elect to be "disregarded," meaning it is ignored as a sep…
Late check-the-box election allowed for a foreign entity to be disregarded
Under the "check-the-box" rules, an eligible business entity can pick how it is taxed by filing Form 8832. A single-owner foreign entity can elect to be "disregarded," meaning it is ignored as a separ…
Late check-the-box election allowed for a domestic LLC to be taxed as a corporation
Under the "check-the-box" rules, an eligible business entity can choose how it is taxed by filing Form 8832. By default a domestic LLC with two or more members is a partnership (or, with a single owne…
Late check-the-box election allowed for a foreign entity to be disregarded
Under the "check-the-box" rules, an eligible business entity can pick how it is taxed by filing Form 8832. A single-owner foreign entity can elect to be "disregarded," so it is ignored as a separate t…
Late check-the-box election allowed for two LLCs to be taxed as corporations
Under the "check-the-box" rules, an eligible business entity can choose how it is taxed by filing Form 8832. By default a domestic LLC with two or more members is a partnership (or, with one owner, is…
120-day extension for an LLC to file a late check-the-box election to be taxed as a corporation
A limited liability company wanted to be taxed as a corporation rather than under the default rules that treat an LLC as a partnership or a disregarded entity. To do that, it had to file Form 8832 (th…
Late S-corp election relief plus 9100 extension for a PLLC's corporate-classification election
A professional LLC intended to be taxed as an S corporation from the day it was formed. To get there, an LLC normally must both elect to be classified as a corporation (via Form 8832) and elect S-corp…
120-day extension for a foreign entity to file a late check-the-box election to be disregarded
A foreign business entity wanted to be treated as a disregarded entity for U.S. tax purposes, meaning it is ignored as separate from its single owner (so the owner reports the entity's income directly…
120-day extension for a foreign entity to file a late check-the-box election to be disregarded
A foreign business entity wanted to be treated as a disregarded entity for U.S. tax purposes, meaning it is ignored as separate from its single owner (so the owner reports the entity's income directly…
120-day extension for a foreign entity to file a late check-the-box election to be disregarded
A foreign business entity wanted to be treated as a disregarded entity for U.S. tax purposes, meaning it is ignored as separate from its single owner (so the owner reports the entity's income directly…
Triple S-corp relief for an LLC (late classification, late S election, and second-class-of-stock termination)
An LLC intended to be taxed as an S corporation from the day it was formed and had always filed that way, but it hit three separate problems. First, it never filed the forms to be classified as a corp…
120-day extension for an entity to file a late check-the-box election to be taxed as a corporation
A business entity wanted to be taxed as a corporation rather than under the default classification (partnership or disregarded entity). To do that, it had to file Form 8832, the "check-the-box" entity…
Further extending a bankruptcy liquidating trust's term to resolve pending litigation will not cost it liquidating-trust (grantor trust) status under § 301.7701-4(d)
When a company reorganizes in Chapter 11 bankruptcy, its plan often creates a "liquidating trust" to sell off remaining assets and pay creditors. Such a trust is taxed as a grantor trust (its benefici…
9100-3 relief granting 120 days for an LLC to file a late Form 8832 electing to be taxed as a corporation
A limited liability company wanted to be taxed as a corporation instead of under the default rules (a partnership or a disregarded entity). To do that, an LLC files Form 8832, the entity classificatio…
9100-3 relief granting 120 days for a foreign entity to file a late Form 8832 electing to be a disregarded entity
A foreign business entity wanted to be treated as a disregarded entity for US federal tax purposes, meaning it would not be taxed as a separate entity but instead as part of its single owner. To make …
120-day extension for a foreign entity to make a late disregarded-entity election
A foreign entity intended to be treated as a disregarded entity for U.S. federal tax purposes as of a specified date but did not file Form 8832 on time. It asked the IRS for an extension under Treas. …
120-day extension to file a late Form 8832 electing partnership classification
A foreign entity wanted to be classified as a partnership for U.S. federal tax purposes as of a specific date, which requires filing Form 8832 (the entity classification election). Through inadvertenc…
120-day extension to file a late Form 8832 electing partnership classification
A foreign entity wanted to be treated as a partnership for U.S. federal tax purposes, effective a specific date, which requires filing Form 8832 (the entity classification election). It missed the fil…
120-day extension to file a late Form 8832 electing disregarded-entity status
A private limited company organized in a foreign country was acquired by a U.S. corporation, which wanted the foreign company treated as a disregarded entity for federal tax purposes (meaning its inco…
IRS grants a foreign entity a 120-day extension to file a late election to be treated as a partnership
A foreign business entity's default federal tax classification was a corporation, but it wanted to be taxed as a partnership instead. To change that, it had to file Form 8832 (the entity classificatio…
IRS grants a foreign entity a 120-day extension to file a late election to be a disregarded entity
An eligible business entity can elect how it is classified for U.S. tax by filing Form 8832. Here a foreign entity was eligible to be treated as "disregarded" (ignored as separate from its owner) for …
IRS grants a foreign entity a 120-day extension to file a late election to be a disregarded entity
An eligible business entity can elect how it is classified for U.S. tax by filing Form 8832. Here a foreign entity was eligible to be treated as "disregarded" (ignored as separate from its single owne…
IRS grants a limited partnership a 120-day extension to file a late election to be taxed as a corporation
A business can choose how it is taxed by filing an entity classification election (Form 8832), but the election must be filed on time. Here a limited partnership intended to be taxed as an association…
IRS rules a foreign-government fund's non-U.S.-investment limited partnership with two owners is not classified as a corporation
This is another companion ruling in the same foreign-government investment structure. A foreign sovereign's global investment company built a new global credit fund through a chain of foreign subsidia…
IRS rules a foreign-government fund's U.S.-investment LLC with two owners is not classified as a corporation
This is another companion ruling in the same foreign-government investment structure. A foreign sovereign's global investment company built a new global credit fund through a chain of foreign subsidia…
IRS rules a foreign-government fund's master-fund limited partnership with two owners is not classified as a corporation
This is another companion ruling in the same foreign-government investment structure. A foreign sovereign's global investment company built a new global credit fund through a chain of foreign subsidia…
IRS rules a foreign-government fund company with two owners is not forced to be a corporation under the check-the-box foreign-government rule
This is another companion ruling in the same foreign-government investment structure. A foreign sovereign's global investment company built a new global credit fund through a chain of foreign subsidia…
IRS rules another foreign-government fund limited partnership with two owners is not forced to be a corporation under the check-the-box foreign-government rule
This is another companion ruling in the same foreign-government investment structure. A foreign sovereign's global investment company built a new global credit fund through a chain of foreign subsidia…
IRS rules another foreign-government fund limited partnership with two owners is not forced to be a corporation under the check-the-box foreign-government rule
This is another companion ruling in the same foreign-government investment structure. A foreign sovereign's global investment company built a new global credit fund through a chain of foreign subsidia…
IRS rules a foreign-government fund's limited partnership with two owners is not forced to be a corporation under the check-the-box foreign-government rule
This is a companion ruling in the same foreign-government investment structure as the one covering a sister entity. A foreign sovereign's global investment company built a new global credit fund throu…
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.