Supplemental ruling extended the corrective filing deadline to 60 days

Plain-English summary

The IRS supplemented and modified an earlier private letter ruling dated October 18, 2024. The public supplemental letter does not restate the facts or describe the underlying relief. It extends the deadline to file the elections and any original or amended returns required by the earlier ruling. Those filings are due within 60 days after the supplemental letter's date. Copies of both rulings must be attached to the elections and required returns.

Ruling snapshot

• Question: How long does the taxpayer have to complete the elections and return filings required by the prior ruling?
• Outcome: Approved
• Key authorities: IRC § 1362, based on the IRS index classification; the supplemental letter does not restate the underlying authority

Full text (IRS public release)

Internal Revenue Service Department of the Treasury
Washington, DC 20224

Number: 202524002 Third Party Communication: None
Release Date: 6/13/2025 Date of Communication: Not Applicable
Index Number: 1362.04-00
Person To Contact:
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----------------------------- Telephone Number:
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Refer Reply To:
CC:PT&E:B03
PLR-103020-25

                                                            Date:
                                                            March 13, 2025

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

   This letter supplements and modifies PLR-107710-24, dated October 18, 2024

(Previous Letter).

   The date to file the elections and any original or amended returns for all open

years consistent with the relief in the Previous Letter is extended to 60 days from the
date of this supplemental ruling letter. A copy of the Previous Letter and this
supplemental ruling letter should be attached to the election and any required returns.

                                               Sincerely,




                                               Robert D. Alinsky
                                               Branch Chief, Branch 3
                                               Office of the Associate Chief Counsel
                                               (Passthroughs, Trusts, and Estates)

Enclosure
Copy for § 6110 purposes
PLR-103020-25 2

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

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