§ 9100 extension to make a late check-the-box election to be taxed as a corporation

Plain-English summary

Under the "check-the-box" rules, a limited liability company can choose how it is taxed by filing Form 8832. By default a multi-member LLC is treated as a partnership, but it can elect to be treated instead as an association taxable as a corporation. Here, an LLC intended to be taxed as a corporation as of a chosen effective date but failed to file Form 8832 on time. It asked the IRS for an extension under the § 301.9100-3 relief rules. The IRS agreed, finding the company acted reasonably and in good faith and that relief would not prejudice the government, and granted a 120-day extension to file Form 8832 with the chosen effective date. The relief is contingent on the company filing all consistent tax and information returns (including amended returns) within that period. The ruling expresses no opinion on any late-filing penalties.

Ruling snapshot

• Question: May an LLC that missed the deadline get an extension of time to file a check-the-box election (Form 8832) to be classified as an association taxable as a corporation?
• Outcome: Approved (120-day extension granted under Treas. Reg. §§ 301.9100-1 and 301.9100-3).
• Key authorities: Treas. Reg. § 301.7701-3; Treas. Reg. §§ 301.9100-1, 301.9100-3.

Full text (IRS public release)

Internal Revenue Service
Department of the Treasury
Washington, DC 20224

Number: 202626001
Release Date: 6/26/2026
Index Number: 7701.00-00, 9100.00-00, 9100.31-00

Third Party Communication: None
Date of Communication: Not Applicable

Person To Contact:
----------------------------, ID No. --------------
Telephone Number:

Refer Reply To:
CC:PTE:B03
PLR-116016-25
Date:
March 26, 2026

LEGEND

Company = ------------------------------------------------------

State = --------
Date 1 = ------------------
Date 2 = ----------------------

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

   This letter responds to a letter dated August 28, 2025, and subsequent correspondence, submitted by Company requesting an extension of time under § 301.9100-3 of the Procedure and Administration Regulations for Company to file an election under § 301.7701-3 to be classified as an association taxable as a corporation.

                                               FACTS

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

                               LAW AND ANALYSIS

    Section 301.7701-3(a) provides 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 (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. Elections are necessary only when an eligible entity chooses to be classified initially as other than the default classification or when an eligible entity chooses to change its classification.

   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 except as provided in § 301.7701-3(c)(1)(iv) and (v), 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 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 date specified on Form 8832 cannot be more than 75 days prior to the date on which the election is filed and no more than 12 months after the date 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 (Code) except subtitles E, G, H, and I. Section 301.9100-1(b) provides that the term "regulatory election" includes 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 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 the 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 the grant of relief will not prejudice the interests of the Government.

                                  CONCLUSION

   Based solely on the facts submitted and representations made, we conclude that Company has satisfied the requirements of §§ 301.9100-1 and 301.9100-3. As a result, Company 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 be classified as an association taxable as a corporation for federal tax purposes effective Date 2. A copy of this letter should be attached to the Form 8832.

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

     We express or imply no opinion concerning the assessment of any interest, additions to tax, additional amounts, or penalties for failure to file a timely income tax or information return with respect to any taxable year that may be affected by this ruling. For example, we express or imply 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.

   Except as expressly provided herein, we express or imply no opinion concerning the federal tax consequences of any aspect of any transaction or item discussed or referenced in this letter. 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.

   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 requested ruling, 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 a power of attorney on file with this office, we are sending a copy of this letter to Company's authorized representatives.

                                            Sincerely,

                                            Associate Chief Counsel
                                            (Passthroughs, Trusts, and Estates)


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

Enclosure:
Copy of this letter for § 6110 purposes

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