Supplemental ruling corrected trust taxpayer identification number

Number

202538011

Outcome

Approved

Document type

Private Letter Ruling

IRS subject

Inadvertent Terminations

Topics

S corporations

Code sections

§ 1362, § 6110

Ruling dated

June 6, 2025

Publicly released

September 19, 2025

Source

View Official PDF

Apply this to your situation

This page covers one taxpayer's ruling, issued in 2025, which can't be cited as precedent. Ask about your situation and see what the current Code and IRS guidance say, with citations.

Not precedent. Under 26 U.S.C. § 6110(k)(3), this written determination may not be used or cited as precedent. It resolved one taxpayer's situation on its specific facts, and identifying details were redacted by the IRS before release. The official IRS release (linked on this page as a PDF) is the authoritative source.

About this page: The plain-English summary and ruling snapshot below were written by Ezel based on the official IRS release. The full text is the IRS's own document.

View official IRS release (PDF)

Plain-English summary

The IRS issued a short supplemental ruling to an earlier private letter ruling concerning inadvertent S corporation termination relief. The supplement changed the taxpayer identification number listed for a trust. It made no other stated change to the prior ruling.

Ruling snapshot

Question: What change did the supplemental ruling make to the prior inadvertent-termination ruling?
Outcome: Approved, the trust's TIN was corrected
Key authorities: IRC § 1362

Full text (IRS public release)

Internal Revenue Service Department of the Treasury
Washington, DC 20224

Number: 202538011 Third Party Communication: None
Release Date: 9/19/2025 Date of Communication: Not Applicable
Index Number: 1362.04-00
Person To Contact:
------------------------------ -----------------------------------, ID No. -------

----------------------- Telephone Number:

----------------------------- Refer Reply To:
CC:PT&E:B03
PLR-110959-25

Date:
June 06, 2025

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

This letter supplements PLR-114682-24, dated February 14, 2025.

The TIN of Trust is modified to read: ----------------.

Sincerely,

Richard T. Probst
Senior Technician Reviewer, Branch 3
Office of the Associate Chief Counsel
(Partnerships, Trusts, and Estates)

Enclosure
Copy for § 6110 purposes

PLR-110959-25 2

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