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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Estate receives 120-day 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 esta…
Estate receives 120-day 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 esta…
S corporation receives extra time for QSub election
An S corporation acquired all of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, as of the acquisition date. It failed to file Form 8869 on time and requested re…
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…
Fund receives 60 days to make late QOF self-certification
A partnership formed to invest in qualified opportunity zone property intended to self-certify as a qualified opportunity fund, or QOF. Its accounting firm failed to attach Form 8996 to the partnershi…
IRS grants relief for omitted success-fee election statements
A publicly traded corporation paid success-based fees for two acquisitions. Its return deducted 70 percent of each fee and capitalized 30 percent, which was consistent with the safe harbor in Revenue …
IRS grants extra time for opportunity fund self-certification
A partnership intended to operate as a qualified opportunity fund and invested in a company it represented was a qualified opportunity zone business. The accounting firm expected to prepare the partne…
IRS grants relief for a late real-property debt exclusion election
A taxpayer held an interest in a real-estate partnership through a trust but apparently did not receive the partnership's Schedule K-1 for the relevant year. The taxpayer therefore did not report canc…
IRS grants late corporate classification and S elections
A limited liability company intended from a specified date to be classified as a corporation and taxed as an S corporation, but it did not file Form 8832 or Form 2553. The company and its owners repre…
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…
IRS grants relief for a late tax-exempt controlled entity election
A corporation wholly owned by a tax-exempt organization was a tax-exempt controlled entity for the depreciation rules. Its operating agreement stated that no project property would be treated as tax-e…
45-day extension to file a late original Form 3115 for an accounting method change
A limited liability company taxed as a partnership asked the IRS for extra time to fix a filing slip-up, and the IRS said yes. The company had been wrongly treating leased vehicles as if it owned them…
60-day extension to make a late § 168(k)(7) election out of bonus depreciation
The parent of a consolidated corporate group asked the IRS for extra time to make a tax election it meant to make but its preparer left off the returns, and the IRS granted it. For property placed in …
Extension to make a late QTIP election for a marital trust
Property a decedent leaves to a surviving spouse can qualify for the estate-tax marital deduction, which defers estate tax until the second spouse dies. For a "qualified terminable interest property" …
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…
Extension lets a fund self-certify late as a Qualified Opportunity Fund
A limited liability company (taxed as a partnership) was formed to invest in an Opportunity Zone and intended to be a Qualified Opportunity Fund (QOF), a vehicle that lets investors defer and reduce t…
Extension lets a fund self-certify late as a Qualified Opportunity Fund
A limited liability company (taxed as a partnership) was formed to invest in an Opportunity Zone and intended to be a Qualified Opportunity Fund (QOF), a vehicle that lets investors defer and reduce t…
Extension lets a fund self-certify late as a Qualified Opportunity Fund
A limited liability company (taxed as a partnership) was formed to invest in an Opportunity Zone and intended to be a Qualified Opportunity Fund (QOF), a vehicle that lets investors defer and reduce t…
Extension lets a fund self-certify late as a Qualified Opportunity Fund
A limited liability company (taxed as a partnership) was formed to invest in an Opportunity Zone and intended to be a Qualified Opportunity Fund (QOF), a vehicle that lets investors defer and reduce t…
30-day extension for a foreign seller to apply for FIRPTA withholding certificates
When a foreign person sells a "US real property interest" (which includes shares of a US real property holding corporation), the FIRPTA rules in § 1445 generally require the buyer to withhold 15% of t…
120-day extension to make a late § 754 partnership basis-adjustment election
A partnership can elect under § 754 to adjust the tax basis of its assets when a partnership interest changes hands (including on a partner's death) or when it distributes property. That adjustment le…
120-day extension to make a late § 754 partnership basis-adjustment election
A partnership can elect under § 754 to adjust the tax basis of its assets when a partnership interest is transferred or when it distributes property. The adjustment lets the affected partner's share o…
9100 relief to make a late Qualified Opportunity Fund self-certification (Form 8996)
An LLC taxed as a partnership was set up to be a Qualified Opportunity Fund (QOF), a vehicle for investing capital gains in opportunity zones under IRC Section 1400Z-2. To be a QOF, it has to self-cer…
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 a corporate group extra time to make a late election to file a consolidated return
A parent corporation heading an affiliated group of companies wanted all of them to file a single consolidated federal income tax return, with the parent as the common parent, for a particular tax yea…
IRS grants extra time to make a late § 336(e) election treating a stock sale as an asset sale
An individual buyer purchased all the stock of an S corporation from its shareholder. The buyer and seller wanted the deal treated for tax purposes as if the company had sold its assets rather than it…
IRS grants a REIT extra time to make a late taxable-REIT-subsidiary election
A real estate investment trust (REIT) that invests in senior living facilities set up a wholly owned subsidiary to hold a newly acquired facility. It meant to elect, jointly with the subsidiary, to tr…
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 make a late REIT election under § 856(c)
A corporation formed to operate as a real estate investment trust (REIT) intended to elect REIT status on its first tax return, but the return was never signed and filed on time. The CEO, who was prin…
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 for late QSub elections and § 1362(f) relief for a defective one
An S corporation (X) owns four subsidiaries it wanted to treat as qualified subchapter S subsidiaries (QSubs), which are wholly owned subsidiaries ignored as separate entities and folded into the pare…
IRS grants § 9100 extension for six late QSub elections and § 1362(f) relief for four defective ones
An S corporation (X) owns ten subsidiaries it wanted to treat as qualified subchapter S subsidiaries (QSubs), which are wholly owned subsidiaries ignored as separate entities and folded into the paren…
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…
IRS grants § 9100 extension to make a late portability (DSUE) election
When one spouse dies, the estate can elect "portability," which lets the surviving spouse use the deceased spouse's unused estate and gift tax exclusion (the deceased spousal unused exclusion, or DSUE…
§ 9100 extension to make a late election out of tax-exempt controlled entity status under § 168(h)(6)(F)(ii)
Depreciation on property used by a tax-exempt entity is slowed down: it must use the alternative depreciation system rather than the faster normal rules. A corporation that is at least half-owned by t…
§ 9100 extension to make a late § 754 election to adjust partnership basis
A partnership can elect under IRC § 754 to adjust the tax basis of its assets when a partner's interest changes hands or when property is distributed, so the inside basis better matches what the partn…
§ 9100 extension to make a late Qualified Opportunity Fund self-certification under § 1400Z-2
A Qualified Opportunity Fund (QOF) is an investment vehicle that gets capital-gains tax breaks for investing in designated low-income Opportunity Zones under IRC § 1400Z-2. To be a QOF, an entity has …
§ 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 IC-DISC election (Form 4876-A) under § 992
A newly formed corporation wanted to be treated as an interest charge domestic international sales corporation (IC-DISC), a special export-tax structure, for its first tax year. To elect that status, …
9100 extension to make a late estate-tax portability election under § 2010(c)(5)(A)
When someone dies without using up their full federal estate-tax exemption, the leftover amount (the "deceased spousal unused exclusion," or DSUE) can be passed to the surviving spouse, but only if th…
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…
IRS grants an LLC late relief to be taxed as a corporation and elect S-corp status
A single-owner limited liability company meant to be treated as a corporation and to elect S corporation status (which lets income pass through to the owner without a separate corporate-level tax) eff…
IRS grants an estate extra time to make a missed QTIP marital-deduction election
A married couple had a revocable trust. When the first spouse died, part of the trust became irrevocable and funded a marital trust for the surviving spouse, with the remainder eventually passing to t…
120-day extension to make a late § 754 partnership basis-adjustment election
A state limited partnership meant to make a § 754 election but missed the deadline. A § 754 election lets a partnership adjust the tax basis of its assets when a partner's interest transfers (here, a …
120-day extension to make a late QSub election for a subsidiary
An S corporation owns a subsidiary and meant to elect to treat that subsidiary as a qualified subchapter S subsidiary (QSub), which makes the subsidiary invisible for tax purposes and folds its income…
9100 relief for a late bonus-depreciation opt-out and § 174 method-change Form 3115
A corporate group meant to make two tax choices on its return: an election under § 168(k)(7) to opt out of bonus (additional first-year) depreciation for all qualified property, and an accounting-meth…
9100 extension to make a late election to file a consolidated return (§ 1.1502-75)
A corporate parent asked the IRS for more time to make a late election to file a consolidated federal income tax return for its affiliated group. The election under Treasury Regulation § 1.1502-75(a)(…
9100 extension to make a late election to file a consolidated return (§ 1.1502-75)
A corporate parent asked the IRS for more time to make a late election to file a consolidated federal income tax return for its affiliated group. The election under Treasury Regulation § 1.1502-75(a)(…
9100 extension to make a late § 754 election after a partner's death
A limited liability company taxed as a partnership had one of its partners die. When a partnership interest transfers (including at death), the partnership's basis in its own assets (inside basis) can…
Late relief for an LLC to elect corporate classification and S-corp status (§ 1362(b)(5), § 301.7701-3)
An LLC wanted to be taxed as an S corporation. Because an LLC is not a corporation by default, it first has to elect to be treated as one (the "check-the-box" election), then elect S status. The LLC's…
9100 extension to make a late § 754 election after a partner's death
A limited liability company taxed as a partnership had a partner die. A partner's death transfers the partnership interest, which can leave the partnership's basis in its assets (inside basis) out of …
9100 extension to make a late § 754 election after a partner's death
A limited liability company taxed as a partnership had a partner die. A partner's death transfers the partnership interest, which can leave the partnership's basis in its assets (inside basis) out of …
9100 relief denied for a late § 475(f) mark-to-market election (hindsight; § 481(a) prejudice)
A C corporation put part of its cash into securities trading, run by its CEO. A trader in securities can elect "mark-to-market" accounting under § 475(f)(1), which treats the securities as sold at yea…
9100 extension for a consolidated group to file Opportunity Zone election statements (§ 1.1502-14Z)
A corporate consolidated group missed a filing deadline for Opportunity Zone elections and asked the IRS for more time. Under section 1400Z-2, a taxpayer can defer capital gain by reinvesting it in a …
9100 relief to self-certify as a Qualified Opportunity Fund via a late Form 8996 (§ 1400Z-2)
A newly formed LLC (taxed as a partnership) that intended to be a Qualified Opportunity Fund (QOF) missed the deadline to self-certify as one. To become a QOF under section 1400Z-2(d), an entity self-…
9100 extension to file a late § 336(e) election treating an S-corp stock sale as an asset sale
When a buyer purchases all the stock of an S corporation, the parties can jointly elect under Code § 336(e) to treat the stock sale as if the company sold all its assets and liquidated. That election …
Waiver of the actual-conveyance requirement for a QDOT after the surviving spouse became a U.S. citizen
When someone dies and leaves property to a spouse who is not a U.S. citizen, the usual estate-tax marital deduction is denied unless the property passes into a qualified domestic trust (QDOT), a speci…
9100 extension to file a late Form 1128 changing an S corporation's tax year-end
To change its annual accounting period (its tax year-end), a business normally must file Form 1128 asking for the IRS's consent by the due date of its short-period return. Here an S corporation wanted…
9100 extension to make a late QDOT election after a tax professional failed to advise filing an estate tax return
When a U.S. citizen dies leaving property to a spouse who is not a U.S. citizen, the estate normally cannot claim the estate-tax marital deduction unless the property passes into a qualified domestic …
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.