IRS written determination 202609003

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: 202609003
Release Date: 2/27/2026

Index Numbers: 7701.00-00, 9100.00-00,
9100.31-00

--------------------------
-------------------------
------------------------
----------------------------
------------------------------------------------------------
-------------------------------------------------------
-------------------------------------

Third Party Communication: None
Date of Communication: Not Applicable
Person To Contact:
--------------, ID No. -----------------
Telephone Number:
--------------------
Refer Reply To:
CC:PT&E:B03
PLR-109487-25
PLR-109488-25
Date:
November 25, 2025

LEGEND:

X = --------------------------
-------------------------------------------

Y = -------------------------
--------------------------------------------

State = -------------

Date 1 = -----------------

Date 2 = ------------------

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

This letter responds to a letter dated April 18, 2025, and subsequent
correspondence, submitted on behalf of X and Y (Entities) by their authorized
representatives, requesting an extension of time under §§ 301.9100-1 and 301.9100-3
of the Procedure and Administration Regulations for each of the Entities 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 and Y, State limited liability companies,
were formed on Date 1 and Date 2, respectively. Each of X and Y intended to be

PLR-109487-25 and PLR-109488-25

2
classified as an association taxable as a corporation for federal tax purposes effective
Date 1 and Date 2, respectively (Intended Effective Date). However, each of the
Entities failed to file a Form 8832, Entity Classification Election, electing to be classified
as an association taxable as a corporation for federal tax purposes effective on its
Intended Effective Date.

LAW AND ANALYSIS

Section 301.7701-3(a) provides, in part, 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 as provided in
§ 301.7701-3. An eligible entity with at least two members can elect to be classified as
either an association (and thus a corporation under § 301.7701-2(b)(2)) or a
partnership, and an eligible entity with a single owner can elect to be classified as an
association taxable as a corporation or to be disregarded as an entity separate from its
owner.

Section 301.7701-3(b)(1) provides that, except as provided in § 301.7701-
3(b)(3), 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, in part, that an eligible entity may elect to
be classified other than as provided under § 301.7701-3(b), or to change its
classification, by filing Form 8832 with the service center designated on Form 8832.

Section 301.7701-3(c)(1)(iii) provides that an election made under § 301.7701-
3(c)(1)(i) will be effective on the date specified by the entity on Form 8832 or on the
date filed if no such date is specified on the election form. 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.

Section 301.9100-1(c) provides that the Commissioner may grant a reasonable
extension of time under the rules set forth in §§ 301.9100-2 and 301.9100-3 to make a
regulatory election, or a statutory election (but not more than 6 months except in the
case of a taxpayer who is abroad), under all subtitles of the Internal Revenue Code
(Code) except subtitles E, G, H, and I. Section 301.9100-1(b) defines a regulatory
election to include an election whose due date is prescribed by a regulation published in
the Federal Register.

Section 301.9100-2 provides the rules governing automatic extensions of time for
making certain elections.

Section 301.9100-3 sets forth the standards the Commissioner will use to
determine whether to grant an extension of time for regulatory elections that do not

PLR-109487-25 and PLR-109488-25

3
meet the requirements of § 301.9100-2. Section 301.9100-3(a) provides that requests
for relief subject to § 301.9100-3 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.

CONCLUSION

Based solely on the facts submitted and representations made, we conclude that
each of the Entities has satisfied the requirements of §§ 301.9100-1 and 301.9100-3.
As a result, we grant each of the Entities an extension of time of 120 days from the date
of this letter to file a Form 8832 with the appropriate service center to elect to be
classified as an association taxable as a corporation for federal tax purposes effective
on its Intended Effective Date. A copy of this letter should be attached to each Form
8832.

Except as expressly provided herein, we express or imply no opinion concerning
the federal tax consequences of any aspect of any transaction or item discussed or
referenced in this letter. 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.

The ruling contained in this letter is based upon information and representations
submitted by the taxpayer 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.

Pursuant to a power of attorney on file with this office, we are sending a copy of
this letter to the Entities' authorized representatives.

Sincerely,

Associate Chief Counsel
(Passthroughs, Trusts, and Estates)

By: ______________________________
Mary Beth Carchia
Senior Technician Reviewer, Branch 3
Office of the Associate Chief Counsel
(Passthroughs, Trusts, and Estates)

PLR-109487-25 and PLR-109488-25

4
Enclosure:
Copy of this letter for § 6110 purposes

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

------------------------------
---------------------
----------------------------------
---------------------------
----------------------------------

----------------------------------
----------------------------------------------------
--------------------------------------------------------------------------------------
--------