Ezel / IRS Rulings / 202607007
Private Letter Ruling 202607007 Released February 13, 2026 Approved

120-day extension for an entity to file a late check-the-box election to be taxed as a corporation

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

A business entity wanted to be taxed as a corporation rather than under the default classification (partnership or disregarded entity). To do that, it had to file Form 8832, the "check-the-box" entity classification election, by a deadline, but it inadvertently missed the filing. The entity asked the IRS for more time under the § 301.9100-3 relief rules, which let the IRS grant a late regulatory election when the taxpayer acted reasonably and in good faith and granting relief will not prejudice the government. The IRS agreed and gave the entity 120 days from the date of the letter to file Form 8832 with the intended effective date. The relief is conditioned on the entity filing all required returns (including amended returns) for open years consistent with corporate treatment within 120 days. The ruling grants only the extension; it does not decide whether the entity is otherwise eligible to make the election or waive any penalties.

Ruling snapshot

  • Question: May the entity get more time under § 301.9100-3 to file a late Form 8832 electing to be taxed as an association (corporation)?
  • Outcome: Approved (120-day extension granted).
  • Key authorities: Treas. Reg. § 301.9100-1 through -3; § 301.7701-3(a), (b), (c) (entity classification election).

Full text (IRS public release)

Internal Revenue Service Department of the Treasury
Washington, DC 20224

Number: 202607007 Third Party Communication: None
Release Date: 2/13/2026 Date of Communication: Not Applicable
Index Number: 9100.00-00, 9100.31-00,
7701.00-00, 7701.01-00 Person To Contact:
[Redacted], ID No. [Redacted]
Telephone Number:
[Redacted]
Refer Reply To:
CC:PSI:1
PLR-110493-25
Date:
November 19, 2025

                                                  LEGEND

X = [Redacted]

Date 1 = [Redacted]

Date 2 = [Redacted]

State = [Redacted]

Dear [Redacted]:

This letter responds to a letter dated March 5, 2025, submitted on behalf of X by its authorized representative, and subsequent correspondence, requesting an extension of time under § 301.9100-3 of the Procedure and Administration Regulations to make an election under § 301.7701-3(c) to be classified as an association taxable as a corporation for federal tax purposes.

                                                   FACTS

According to the information submitted, X was formed on Date 1 under the laws of State. X represents that it intended to be classified as a association taxable as a corporation for federal tax purposes effective on Date 2. However, X inadvertently failed to timely file Form 8832, Entity Classification Election, to be classified as an association taxable as a corporation for federal tax purposes.

                               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 or to be disregarded as an entity separate from its owner.

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 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 that an eligible entity may elect to be classified other than as provided in § 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 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 no more than six 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 meet the requirements of § 301.9100-2. Under § 301.9100-3, a request for relief will be granted when the taxpayer provides 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 the representations made, we conclude that the requirements of §§ 301.9100-1 and 301.9100-3 have been satisfied. As a result, 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 treated as an association taxable as a corporation for federal tax purposes effective Date. A copy of this letter should be attached to the Form 8832 filed for X.

This ruling is contingent on X filing all required federal income tax returns and information returns (including amended returns) for all open years consistent with the required relief granted in this letter within 120 days from the date of this letter. A copy of this letter should be attached to any such returns.

Except as specifically set forth above, we express or imply no opinion concerning the federal tax consequences of the facts described above under any other provision of the Code and the regulations thereunder. 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.

We express no opinion concerning the assessment of any interest, additions to tax, additional amounts, or penalties for failure to file a timely 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 a taxpayer is entitled to relief from any penalty on the basis that the taxpayer had reasonable cause for failure to file timely any income tax or information returns.

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 ruling request, 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, a copy of this letter is being sent to your authorized representative.

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 a copy of this letter to X's authorized representative.

                                             Sincerely,



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




                                             By:___________________________
                                                Laura C. Fields
                                                Branch Chief, Branch 1
                                                (Passthroughs, Trusts, and Estates)

Enclosure (1)

cc: [Redacted]