IRS written determination 202634005

Private letter rulings and published taxpayer determination letters. Native document type is retained separately; a determination letter is not labeled a private letter ruling. These taxpayer-specific releases cannot be used or cited as precedent under 26 USC 6110(k)(3); applicability and current legal force are not independently certified. Keep repeated UILC subjects attached to one actual numbered document.

Internal Revenue Service
Department of the Treasury
Washington, DC 20224
Number: 202634005
Release Date: 8/21/2026
Index Numbers: 7701.00-00, 9100.00-00,
9100.31-00

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Third Party Communication: None
Date of Communication: Not Applicable
Person To Contact:
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Telephone Number:
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Refer Reply To:
CC:PT&E:B03
PLR-104918-26
Date:
May 27, 2026

LEGEND

Dear ------ ----:

This letter responds to a letter dated April 21, 2026, submitted on behalf of X by
its authorized representatives, requesting an extension of time under § 301.9100-3 of
the Procedure and Administration Regulations to file an election under § 301.7701-3 to
be classified as an association taxable as a corporation for federal tax purposes.

FACTS

The information submitted states that X was formed as a State limited liability
company on Date 1. X intended to be classified as an association taxable as a
corporation for federal tax purposes effective Date 1. However, X failed to file Form
8832, Entity Classification Election, effective Date 1.

X

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State

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Date 1

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PLR-104918-26

2
LAW

Section 301.7701-3(a) provides that a business entity that is not classified as a
corporation under § 301.7701-2(b)(1), (3), (4), (5), (6), (7), or (8) (an eligible entity) can
elect its classification for federal tax purposes. An eligible entity with a single owner can
elect to be classified as an association (and thus a corporation under § 301.7701-
2(b)(2)) or to be disregarded as an entity separate from its owner. Elections are
necessary only when an eligible entity does not want to be classified under its default
classification or when an eligible entity chooses to change its classification.

Section 301.7701-3(b)(1) provides that, unless the entity elects otherwise, a
domestic eligible entity is (i) a partnership if it has two or more members; or
(ii) disregarded as an entity separate from its owner if it has a single owner.

Section 301.7701-3(c)(1)(i) provides that an eligible entity may elect to be
classified other than as provided under § 301.7701-3(b) by filing Form 8832 with the
appropriate service center. Under § 301.7701-3(c)(1)(iii), this election will be effective
on the date specified by the entity on Form 8832 or on the date filed if no such date is
specified. The effective date specified on Form 8832 cannot be more than 75 days prior
to the date on which the election is filed and cannot be more than 12 months after the
date on which the election is filed. If an election specifies an effective date more than
75 days prior to the date on which the election is filed, it will be effective 75 days prior to
the date it was filed.

Section 301.9100-1(c) provides that the Commissioner may grant a reasonable
extension of time to make a regulatory election, or a statutory election (but no more than
6 months except in the case of a taxpayer who is abroad), under all subtitles of the
Code except subtitles E, G, H, and I. Section 301.9100-1(b) provides that the term
“regulatory election” includes an election whose due date is prescribed by a regulation
published in the Federal Register.

Sections 301.9100-1 through 301.9100-3 provide the standards the
Commissioner will use to determine whether to grant an extension of time to make the
election. Section 301.9100-2 provides the rules governing automatic extensions of time
for making certain elections. Section 301.9100-3 provides the standards the
Commissioner will use to determine whether to grant an extension of time for regulatory
elections that do not meet the requirements of § 301.9100-2.

Section § 301.9100-3(a) provides that a request for relief will be granted when
the taxpayer provides the evidence (including affidavits described in § 301.9100-3(e)) to
establish to the satisfaction of the Commissioner that (1) the taxpayer acted reasonably
and in good faith, and (2) the grant of relief will not prejudice the interests of the
Government.

PLR-104918-26

3
ANALYSIS

Based solely on the information submitted and the representations made, we
conclude that X has satisfied the requirements of §§ 301.9100-1 and 301.9100-3.
Therefore, X is granted an extension of time of 120 days from the date of this letter to
file Form 8832 with the appropriate service center to elect to be classified as an
association taxable as a corporation for federal tax purposes, effective Date 1. A copy
of this letter must accompany Form 8832.

Finally, this ruling is contingent on X and its owners filing, within 120 days from
the date of this letter, all required returns for all open years consistent with the
requested relief. A copy of this letter must accompany any such returns.

Except as expressly provided herein, we express or imply no opinion concerning
the federal tax consequences of the facts of this case under any other provision of the
Code. In addition, § 301.9100-1(a) provides that the granting of an extension of time for
making an election is not a determination that the taxpayer is otherwise eligible to make
the election.

Further, we express no opinion concerning the assessment of any interest,
additions to tax, additional amounts, or penalties for failure to timely file any tax or
information return with respect to any taxable year that may be affected by this ruling.
For example, we express no opinion as to whether the taxpayer is entitled to any relief
from any penalty on the basis of reasonable cause for failure to timely file any income
tax or information returns.

The ruling contained in this letter is based on information and representations
submitted by X and accompanied by a penalty of perjury statement executed by an
appropriate party. While this office has not verified any of the material submitted in
support of the requested ruling, it is subject to verification on examination.

This ruling is directed only to the taxpayer requesting it. Section 6110(k)(3) of
the Code provides that it may not be used or cited as precedent.

In accordance with a power of attorney on file with this office, we are sending
copies of this letter to X’s authorized representatives.

PLR-104918-26

4
Sincerely,

Jeffrey A. Van Hove
Acting Associate Chief Counsel
(Passthroughs, Trusts, and Estates)

By: _______________________________
Christiaan T. Cleary
Branch Chief, Branch 3
Office of the Associate Chief Counsel
(Passthroughs, Trusts, and Estates)

Enclosure:
Copy of this letter for § 6110 purposes

cc: ---------------
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