120 days granted for a single-member LLC to make a late election to be taxed as a corporation

Plain-English summary

A single-owner LLC wanted to be treated as a corporation for federal tax
purposes rather than as a disregarded entity (the default for a one-owner
LLC). To do that, it has to file Form 8832, the entity classification
election. The LLC intended to make that election as of a specific date but
never filed the form on time. It asked the IRS for more time under Treasury
Regulation § 301.9100-3, which lets the IRS extend the deadline for a
regulatory election where the taxpayer acted reasonably and in good faith
and relief will not prejudice the government. The IRS agreed and granted 120
days to file Form 8832, effective the intended date. The relief is
conditioned on the LLC also filing, within 120 days, all required returns
(including amended returns) for open years consistent with being taxed as a
corporation.

Ruling snapshot

• Question: May a single-member LLC that missed the deadline get an
  extension of time to make a late Form 8832 election to be taxed as a
  corporation?
• Outcome: Approved (120-day extension granted, subject to conditions)
• Key authorities: Treas. Reg. § 301.7701-3; 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: 202614012                                              Third Party Communication: None
 Release Date: 4/3/2026                                         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:B03
 ----------------------------                                   PLR-113978-25
                                                                Date:
                                                                January 09, 2026




LEGEND

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

 State          = -------------

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



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

        This letter responds to a letter dated May 21, 2025, submitted on behalf of X by
its authorized representative, requesting an extension of time under § 301.9100-3 of the
Procedure and Administration Regulations to file an election under § 301.7701-3 to be
treated as an association taxable as a corporation for federal tax purposes.

                                                     FACTS

       According to the information submitted, X was formed on Date as a domestic
limited liability company under the laws of State. X intended to elect to be treated as an
association taxable as a corporation for federal tax purposes effective Date. However,
X inadvertently failed to timely file Form 8832, Entity Classification Election, effective
Date.

       X represents that it acted reasonably and in good faith. Further, X represents
that the interests of the government will not be prejudiced for all taxable years affected
by the election by granting the relief sought.
PLR-113978-25                                  2

                                    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 a single owner
can elect to be classified as an association (and thus a corporation under § 301.7701-
2(b)(2)) or to be disregarded as an entity separate from its owner.

        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.

       Section 301.9100-1(c) provides that 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.

       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 the rules governing automatic extensions of time
for making certain elections. Section 301.9100-3 provides the standards the
Commissioner will use to determine whether to grant an extension of time for making
regulatory elections that do not meet the requirements of § 301.9100-2.

        Section 301.9100-3(a) provides that requests for relief subject to § 301.9100-3
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 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, we grant X an extension of time of 120 days from the date of this letter to file a
Form 8832 with the appropriate service center to elect to be classified as an association
PLR-113978-25                                  3

taxable as a corporation for federal tax purposes effective Date. A copy of this letter
should be attached to X’s Form 8832.

       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 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.

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


                                       Sincerely,

                                       Associate Chief Counsel
                                       (Passthroughs, Trusts, and Estates)


                                By:    _______________________________
                                       Brian J. Barrett
                                       Senior Technician Reviewer, Branch 3
                                       Office of Associate Chief Counsel
                                       (Passthroughs, Trusts, and Estates)


Enclosure:
      Copy of this letter for § 6110 purposes
PLR-113978-25                                           4



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