Supplemental ruling giving an entity a fresh 60 days for a late check-the-box election

Plain-English summary

This short letter supplements and modifies an earlier private letter ruling (PLR-110110-23, issued February 23, 2024). It updates the legend (the redacted list of defined terms) in that earlier ruling. Because of those amendments, the IRS gives the entity a fresh 60 days from the date of this supplemental letter to file Form 8832, the check-the-box election, to be treated as a disregarded entity (ignored as separate from its owner) effective from the specified date. The entity also gets 60 days to file all consistent federal tax and information returns for open years. In effect, this restarts the clock on the entity-classification relief granted in the original ruling.

Ruling snapshot

• Question: Should the IRS supplement a prior ruling and grant a fresh extension to file a late check-the-box election?
• Outcome: approved (supplemental relief)
• Key authorities: IRC § 7701; Treas. Reg. §§ 301.7701-3, 301.9100-1, 301.9100-3

Full text (IRS public release)

Internal Revenue Service                                       Department of the Treasury
                                                               Washington, DC 20224

Number: 202505019                                              Third Party Communication: None
Release Date: 1/31/2025                                        Date of Communication: Not Applicable
Index Numbers: 7701.00-00, 9100.00-00,
              9100.31-00                                       Person To Contact:
                                                               --------------------, ID No. -----------------
----------------                                               Telephone Number:
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--------------------------------------------                   Refer Reply To:
------------------------------------------------------------   CC:PSI:B03
----------                                                     PLR-119884-24
                                                               Date:
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                                                               November 4, 2024
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Dear --------------:

This letter supplements and modifies PLR-110110-23, issued February 23, 2024
(Previous Letter).

The legend of the Previous Letter is modified to read as follows:

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

A         = ------------------
--------------------------------------

Country = ---------------------------

Date      = -------------------

Because of the amendments made to the previous ruling letter by this supplemental
ruling letter, X is granted an extension of time of 60 days from the date of this
supplemental ruling letter to file Form 8832 with the appropriate service center to elect
to be disregarded as an entity separate from its owner effective Date. X is also
granted an extension of time of 60 days from the date of this supplemental ruling letter
PLR-119884-24                                                 2

    to file all required federal income tax and information returns (including amended
    returns) for all open years consistent with the requested relief. A copy of the previous
    ruling letter and this supplemental ruling letter should be attached to the election and
    any required returns.


                                                              Sincerely,

                                                              Associate Chief Counsel
                                                              (Passthroughs & Special Industries)



                                                        By:_____________________________
                                                           Richard T. Probst
                                                           Senior Technician Reviewer, Branch 3
                                                           Office of the Associate Chief Counsel
                                                           (Passthroughs & Special Industries)



    Enclosure:
           Copy of this letter for § 6110 purposes


    cc:-
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