9100-3 relief, 120 days for a foreign eligible entity to file a late Form 8832 electing to be disregarded from its owner

Plain-English summary

Under the "check-the-box" rules, an eligible business entity can choose how it
is taxed by filing Form 8832. A single-owner foreign entity can elect to be
"disregarded," meaning it is ignored as separate from its owner for U.S. tax
purposes. Here, a foreign entity meant to make that election effective on a
specific date but failed to file Form 8832 on time. It asked the IRS for an
extension under the "9100" relief regulation (Treas. Reg. § 301.9100-3), which
lets the IRS extend the deadline for a regulatory election if the taxpayer
acted reasonably and in good faith and relief will not prejudice the
government. The IRS granted 120 days from the date of the letter to file the
late Form 8832. The relief is contingent on the entity and its owners filing,
within that 120 days, all required returns for open years (potentially Forms
5471, 8865, and 8858) consistent with the election. The letter does not decide
whether the entity is actually eligible to make the election, and expresses no
opinion on penalties.

Ruling snapshot

• Question: Should a foreign eligible entity get an extension of time to
  file a late Form 8832 electing to be disregarded from its owner?
• Outcome: Approved (9100-3 relief; 120 days to file Form 8832).
• Key authorities: Treas. Reg. § 301.7701-3(a), (b), (c); Treas. Reg. §§
  301.9100-1 through 301.9100-3.

Full text (IRS public release)

Internal Revenue Service                       Department of the Treasury
                                               Washington, DC 20224

Number: 202612007                  Third Party Communication: None
Release Date: 3/20/2026            Date of Communication: Not Applicable
Index Number: 7701.00-00, 9100.00-00,
              9100.31-00                       Person To Contact:
                                               ----------, ID No. --------
                                               Telephone Number:
                                               --------
                                               Refer Reply To:
                                               CC:PT&E:B01
                                               PLR-113063-25
                                               Date:
                                               December 19, 2025


Legend

 X            = --------
 Country      = --------
 Date         = --------


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

        This responds to a letter dated March 25, 2025, submitted on behalf of X,
requesting an extension of time under § 301.9100-3 of the Procedure and
Administration Regulations to file an election under § 301.7701-3(c) to be treated as an
entity disregarded from its owner for U.S. federal income tax purposes.

                                        FACTS

       X was organized under the laws of Country on Date. X represents that it is a
foreign eligible entity that may elect to be treated as an entity disregarded from its
owner under § 301.7701-3(c). However, X failed to timely file Form 8832, Entity
Classification Election, electing to be treated as an entity disregarded from its owner for
U.S. federal income tax purposes 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. An eligible entity with at least two
members can elect to be classified as either an association 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)(2)(i) provides that, except as provided in § 301.7701-
3(b)(3), unless the entity elects otherwise, a foreign eligible entity is — (A) a partnership
if it has two or more members and at least one member does not have limited liability;
(B) an association if all members have limited liability; or (C) disregarded as an entity
separate from its owner if it has a single owner that does not have limited liability.
Section 301.7701-3(b)(2)(ii) provides that, for purposes of § 301.7701-3(b)(2)(i), a
member of a foreign eligible entity has limited liability if the member has no personal
liability for the debts of or claims against the entity by reason of being a member.

        Section 301.7701-3(c)(1)(i) provides 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.

       Under § 301.9100-1(c), the Commissioner may grant a reasonable extension of
time 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, except subtitles E, G, H, and I. Section 301.9100-1(b) defines the term
"regulatory election" as including an election whose due date is prescribed by a
regulation published in the Federal Register, or a revenue ruling, revenue procedure,
notice, or announcement published in the Internal Revenue Bulletin.

       Sections 301.9100-1 through 301.9100-3 provide the standards the
Commissioner will use to determine whether to grant an extension of time to make an
election. Section 301.9100-2 provides automatic extensions of time for making certain
elections. Section 301.9100-3 provides extensions of time for making elections that do
not meet the requirements of § 301.9100-2.

      Requests for relief under § 301.9100-3 will be granted when the taxpayer
provides evidence (including affidavits described in § 301.9100-3(e)) to establish that
the taxpayer acted reasonably and in good faith, and that granting 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 entity
disregarded from its owner for U.S. federal income tax purposes effective Date. A copy
of this letter should be attached to the Form 8832.

        This ruling is contingent on X and its owners filing, within 120 days of this letter,
all required returns for all open years consistent with the requested relief. These returns
may include, but are not limited to, the following forms: (i) Forms 5471, Information
Return of U.S. Persons With Respect to Certain Foreign Corporations, (ii) Forms 8865,
Return of U.S. Persons With Respect to Certain Foreign Partnerships, and (iii) Forms
8858, Information Return of U.S. Persons With Respect to Disregarded Entities, such
that these forms reflect the consequences of the relief granted in this letter. A copy of
this letter should be attached to any such returns.

       Except as specifically set forth above, we express no opinion concerning the
federal tax consequences of the facts described above under any other provision of the
Internal Revenue Code. 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.

         In accordance with the Power of Attorney on file with this office, a copy of this
letter is being sent to your authorized representatives.

                                             Sincerely,

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



                                       By: ___________       _________________
                                           Joy C. Spies
                                           Senior Technician Reviewer, Branch 1
                                           Office of Associate Chief Counsel
                                           (Passthroughs, Trusts, and Estates)


Enclosure:
        Copy of this letter for section 6110 purposes

cc:       --------