IRS Written Determinations
Free IRS private letter rulings, technical advice memoranda, and Chief Counsel advice with plain-English summaries and the official IRS release on every page.
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Bankruptcy trust remains a liquidating trust during an extended term
Two Chapter 11 debtors transferred their remaining assets to a trust formed to liquidate those assets and distribute the proceeds to creditors and other beneficiaries. The trust had already received…
LLC receives 120 days to correct mistaken corporate classification
A two-owner limited liability company intended to be taxed as a partnership and filed its federal returns on that basis. It mistakenly submitted Form 8832 electing treatment as an association…
Foreign entity receives 120 days to elect partnership classification from formation
A foreign eligible entity's indirect owner intended the entity to be classified as a partnership for federal tax purposes from its formation date. The entity did not timely file Form 8832 to make…
Foreign entity receives 120 days to elect disregarded status from formation
A foreign eligible entity's indirect owner intended the entity to be disregarded as separate from its owner for federal tax purposes from its formation date. The entity did not timely file Form 8832…
Foreign entity receives late disregarded-entity election
A foreign entity's sole owner intended the entity to be disregarded for federal tax purposes, but the entity did not timely file Form 8832. The IRS found that the entity met the standards for…
LLC receives extra time to elect partnership classification
A limited liability company had previously elected S corporation treatment but later intended to change its federal tax classification to a partnership. It failed to file Form 8832 by the intended…
Foreign entity receives extra time to elect disregarded status
A foreign eligible entity intended to be treated as disregarded from its owner for U.S. federal tax purposes but did not timely file Form 8832. The entity represented that it was eligible for…
Foreign entity gets more time for disregarded status election
A foreign entity's indirect owner became a U.S. tax resident and intended the entity to be classified as disregarded for federal tax purposes. The entity did not timely file Form 8832 to make that…
Foreign entity gets more time for disregarded status election
A foreign entity's owner became a U.S. tax resident and intended the entity to be classified as disregarded for federal tax purposes. The entity did not timely file Form 8832 to make that…
Foreign entity gets more time for corporate classification election
A foreign entity was initially classified as disregarded for federal tax purposes. Its owner intended it to become an association taxable as a corporation on a later date, but the entity did not…
Single-asset investment vehicle classified as a trust
A state-law trust issued one class of units representing proportional interests in a single type of asset. Authorized participants could create or redeem baskets only through in-kind deposits or…
Foreign entity gets 120 days to elect disregarded status
A foreign entity's owner intended the entity to be treated as a disregarded entity for federal tax purposes from the date it was formed. The entity did not timely file Form 8832, but represented…
Foreign entity gets 120 days to elect disregarded status
A foreign entity's indirect owner intended the entity to be treated as a disregarded entity for federal tax purposes from the date it was formed. The entity did not timely file Form 8832, but…
Ownership change permits early entity-classification election
A foreign eligible entity had elected to be treated as a disregarded entity and later wanted to become an association taxable as a corporation. Ordinarily, an entity cannot make another…
A foreign entity received more time to elect disregarded status
A fund held a foreign entity that was intended to be treated as disregarded from the date it was formed. The entity did not timely file Form 8832 to make that classification election. Based on the…
A foreign entity received 120 days to make a late disregarded entity election
A fund intended a foreign entity it held to be classified as disregarded for federal tax purposes from the entity's formation date. The entity failed to file Form 8832 on time. The IRS concluded,…
A foreign entity may file a late Form 8832 for disregarded status
A foreign entity held by a fund was meant to be classified as disregarded for federal tax purposes beginning on its formation date. It failed to file the required Form 8832 by the deadline. The IRS…
A foreign entity obtained late relief for a disregarded entity election
A fund intended one of its foreign entities to be disregarded for federal tax purposes effective on the date the entity was formed. The entity did not timely submit Form 8832. Based only on the…
A foreign entity received late relief to elect partnership status
A fund intended a foreign entity it held to be classified as a partnership for federal tax purposes from the entity's formation date. The entity did not file Form 8832 on time. Based on the facts…
A foreign entity may make a late partnership classification election
A fund held a foreign entity that it intended to treat as a partnership beginning on the entity's formation date. The entity failed to timely file Form 8832 for that classification. The IRS found…
A missed Form 8832 deadline did not prevent late partnership election relief
A foreign entity owned through a fund was intended to be treated as a partnership from the day it was formed. Form 8832 was not filed by the normal deadline. The IRS concluded that the entity had…
A foreign entity received a 120-day extension for its partnership election
A fund intended a foreign entity to have partnership status for federal tax purposes as of the entity's formation. The entity missed the deadline for filing Form 8832. After reviewing the supplied…
A foreign entity may elect partnership treatment after the filing deadline
A fund wanted a foreign entity it held to be classified as a partnership effective on its formation date. The entity did not timely file the necessary Form 8832. Based on the representations and…
A foreign entity obtained an extension to elect partnership status
A fund held a foreign entity that was intended to have partnership classification from its formation date. The entity failed to make a timely election on Form 8832. The IRS determined from the…
Late Form 8832 relief allowed partnership treatment from formation
A foreign entity owned through a fund was intended to be classified as a partnership from its formation date. It did not file Form 8832 within the normal election period. The IRS concluded that the…
A foreign entity received extra time for a partnership classification election
A fund intended a foreign entity it held to be treated as a partnership for federal tax purposes from the date of formation. Form 8832 was not filed on time. The IRS concluded, based on the facts…
A foreign entity may file its partnership classification election late
A fund held a foreign entity that was supposed to be treated as a partnership beginning when it was formed. The entity missed the deadline to file Form 8832. The IRS found that the entity met the…
A foreign entity got 120 days to elect partnership classification
A foreign entity held by a fund was intended to be a partnership for federal tax purposes from its formation date. It failed to timely file the Form 8832 needed for that classification. The IRS…
A foreign entity held by multiple funds received late partnership election relief
Multiple funds held a foreign entity that they intended to be treated as a partnership from the date it was formed. The entity failed to file Form 8832 on time. Based solely on the submitted facts…
A foreign entity received late filing relief for partnership classification
A fund intended its foreign entity to be treated as a partnership for federal tax purposes beginning on the formation date. The entity did not timely file Form 8832. The IRS concluded from the…
A foreign entity may make its partnership election within 120 days
A fund intended a foreign entity it held to have partnership classification from the day the entity was formed. The entity failed to submit Form 8832 by the required deadline. The IRS determined,…
A foreign unlimited liability company received late corporate election relief
A foreign unlimited liability company was intended by its owner to be classified as an association taxable as a corporation from the date it was formed. The company failed to timely file Form 8832,…
Converting an LLC partnership into a limited partnership was tax-free
A limited liability company taxed as a partnership planned to convert under state law into a limited partnership. New disregarded entities would become the general partners, but their regarded…
Three foreign entities received late partnership election relief
Three foreign entities intended to be treated as partnerships for U.S. federal tax purposes but failed to file Forms 8832 on time. The IRS found that the entities met the standards for discretionary…
Disregarded entity relief preserved a subsidiary's S corporation status
An individual placed an interest in an S corporation into a wholly owned limited liability company. On an accountant's advice, that LLC then elected S corporation treatment, making it a corporation…
Dormant LLC's corporate election counted as its initial classification
A limited liability company was dormant after formation, with no assets, income, liabilities, or operations, until it received initial funding and began business. It filed an entity-classification…
Foreign entity received 120 days to elect partnership treatment
A foreign eligible entity with limited-liability members failed to file Form 8832 on time to elect partnership treatment from its organization date. It represented that the failure was reasonable…
Foreign entity received late partnership-classification relief
A foreign eligible entity with multiple limited-liability members intended to elect partnership treatment for U.S. federal tax purposes but did not file Form 8832 on time. The IRS found that the…
Foreign entity receives 120 days for disregarded-entity election
A foreign eligible entity intended to be treated as disregarded from its formation date but inadvertently failed to file Form 8832 on time. The entity represented that it acted reasonably and in…
Foreign entity receives late disregarded-entity election relief
A foreign eligible entity intended to be disregarded as separate from its owner beginning on its formation date, but it inadvertently missed the Form 8832 deadline. The entity represented that it…
Foreign entity receives late disregarded-entity election relief
A foreign eligible entity was indirectly wholly owned by the parent of a consolidated corporate group and intended to be disregarded for federal tax purposes from its formation date. It failed to…
Foreign entity receives extra time to elect disregarded status
A foreign eligible entity with one owner intended to be treated as disregarded for federal tax purposes but did not timely file Form 8832. Its owner consistently filed U.S. tax returns reflecting…
Foreign entity receives extra time to elect disregarded status
A foreign eligible entity with one owner intended to be treated as disregarded for federal tax purposes but did not timely file Form 8832. Its owner consistently filed U.S. tax returns reflecting…
Foreign entity receives extra time to elect disregarded status
A foreign eligible entity with one owner intended to be treated as disregarded for federal tax purposes but did not timely file a valid Form 8832. Its owner consistently filed U.S. tax returns…
Early entity-classification change and late filing allowed
A single-member limited liability company had elected corporate classification and was treated as a qualified REIT subsidiary through a chain of disregarded entities. After a taxable spin-off placed…
Early entity-classification change and late filing allowed
A single-member limited liability company had elected corporate classification and was treated as a qualified REIT subsidiary through a chain of disregarded entities. After a taxable spin-off placed…
Federal tax liens upheld against both named entities
An unincorporated division incurred a FICA tax liability. The requesting office asked whether the resulting federal tax lien attached to another entity's assets when that entity's charter authorized…
Alaska Native Settlement Trust receives section 646 treatment
An Alaska Native Corporation established an irrevocable Settlement Trust under the Alaska Native Claims Settlement Act for holders of its voting Settlement Common Stock and planned to elect section…
Foreign entity received extra time to elect disregarded status
A foreign eligible entity intended to be treated as a disregarded entity from a redacted effective date but inadvertently failed to file Form 8832 on time. It represented that it acted reasonably…
Foreign entity received 120 days to elect disregarded-entity status
A foreign entity intended to be treated as a disregarded entity for federal tax purposes from its formation date. It inadvertently failed to file Form 8832 on time and requested regulatory relief.…
Foreign entity received 120 days to elect disregarded-entity status
A foreign entity intended to be treated as a disregarded entity for federal tax purposes from its formation date. It inadvertently failed to file Form 8832 on time and requested regulatory relief.…
Foreign entity received 120 days to elect partnership status
A foreign entity intended to be classified as a partnership for federal tax purposes from a specified date. It inadvertently failed to file Form 8832 on time and requested regulatory relief. The IRS…
Foreign entity may change classification within 60 months
A foreign eligible entity had elected to change from its default corporate classification to disregarded-entity status. It later experienced a greater-than-50-percent ownership change and sought…
State-recognized common-law marriage counts for federal tax purposes
A state board of finance and revenue determined that a decedent and another individual had entered into a valid common-law marriage under state law. Treasury regulations recognize a marriage for…
Dormant entity's corporate election was an initial classification
A foreign eligible entity filed Form 8832 to be classified as a corporation before it received any assets or began operations. Until its sole owner made the first capital contribution, the entity…
LLC receives 180 days to file a late partnership classification election
A limited liability company intended to be taxed as a partnership from a redacted effective date, but it did not timely file the required entity classification election. It later elected corporate…
Foreign entity receives 120 days to elect partnership status
A foreign eligible entity had a default classification as an association taxable as a corporation, but its owners intended partnership treatment from formation. A qualified tax professional failed…
Foreign entity receives 120 days to elect partnership status
A foreign eligible entity had a default classification as an association taxable as a corporation, but its owners intended partnership treatment from formation. A qualified tax professional failed…
Foreign entity receives 120 days to elect partnership status
A foreign eligible entity had a default classification as an association taxable as a corporation, but its owners intended partnership treatment from formation. A qualified tax professional failed…
Foreign entity receives 120 days to elect partnership status
A foreign eligible entity had a default classification as an association taxable as a corporation, but its owners intended partnership treatment from formation. A qualified tax professional failed…
What these documents are
- Private letter rulings (PLRs): A taxpayer asked the IRS to rule on a planned transaction before doing it. The ruling shows exactly how the IRS applied the Code to those facts.
- Technical advice memoranda (TAMs): The IRS National Office answering a question raised during an audit or other proceeding.
- Chief Counsel advice (CCAs): IRS lawyers advising their own field staff on how to apply the law.
- Determination letters: Rulings on exempt-organization matters, such as whether an organization qualifies under § 501(c)(3) or a foundation's grant procedures pass § 4945.
- Not precedent, still useful: Under 26 U.S.C. § 6110(k)(3) none of these can be cited as precedent. They remain the best public window into how the IRS actually rules on facts like yours, and practitioners read them for exactly that.