IRS grants extra time for an entity classification election

Plain-English summary

A limited liability company intended to be classified as an association
taxable as a corporation from a specified date but did not timely file Form
8832. The IRS found that the company satisfied the regulatory standards for
late-election relief. It granted 120 days from the ruling date to file Form
8832 with the intended effective date and instructed the company to attach the
ruling. The IRS did not decide whether the company otherwise qualified to make
the election or whether any late-filing penalties applied.

Ruling snapshot

• Question: May the LLC receive extra time to elect classification as an association taxable as a corporation?
• Outcome: Approved
• Key authorities: Treas. Reg. §§ 301.7701-3 and 301.9100-1 through 301.9100-3

Full text (IRS public release)

Internal Revenue Service
Department of the Treasury
Washington, DC 20224

Number: 202630005
Release Date: 7/24/2026
Index Numbers: 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-112622-25

Date:
April 29, 2026

LEGEND

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

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

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

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

      This letter responds to a letter dated June 27, 2025, and subsequent
correspondence, submitted on behalf of X by its authorized representative, requesting
an extension of time under § 301.9100-3 of the Procedure and Administration
Regulations for X to file an election under § 301.7701-3 to be classified as an
association taxable as a corporation for federal tax purposes.

FACTS

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

PLR-112622-25
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 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, 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, in part, 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 has discretion to grant a
reasonable extension of time to make a regulatory election (but no more than 6 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 that 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.

        Under § 301.9100-3, requests 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.

PLR-112622-25
3

CONCLUSION

        Based solely on the facts submitted and the representations made, we conclude
that X has satisfied the requirements of §§ 301.9100-1 and 301.9100-3. As a result, X is
granted an extension of time of one hundred twenty (120) days from the date of this
letter to file Form 8832 with the appropriate service center to elect to be classified as an
association taxable as a corporation, effective Date. A copy of this letter should be
attached to the Form 8832.

       Except as specifically set forth above, we express or imply no opinion concerning
the federal tax consequences of the facts of this case 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 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.

      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, we are sending a copy of
this letter to X’s authorized representative.

       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.

Sincerely,

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

By:
Christiaan T. Cleary
Branch Chief, Branch 3
Office of the Associate Chief Counsel
(Passthroughs, Trusts, and Estates)

PLR-112622-25
4

Enclosure:
      Copy of this letter for § 6110 purposes

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

     ----------------------------------
     --------------------------------------------------
     ---------------------------------------------------
     -------