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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IRS grants four foreign entities 120 days to make late classification elections
Four foreign eligible entities intended to elect to be disregarded as separate from their owners for U.S. federal tax purposes when their classifications first became relevant. Each entity failed to…
Estate receives 120 days to make a late portability election
An estate missed the deadline to file Form 706 and elect portability of the decedent’s unused estate and gift tax exclusion to the surviving spouse. The estate represented that it was not otherwise…
S corporation receives 120 days to file a late QSub election
An S corporation acquired all the stock of another domestic corporation and intended to treat the acquired company as a qualified subchapter S subsidiary effective on the acquisition date. It failed…
Estate granted 120-day extension for a portability election
An estate failed to timely file Form 706 to transfer the decedent’s unused estate and gift tax exclusion to the surviving spouse through a portability election. It represented that the estate’s…
LLC receives 120 days to file a late corporate classification election
A limited liability company intended from its formation date to be classified as an association taxable as a corporation for federal tax purposes. It failed to timely file Form 8832 making that…
Partnership receives 120 days to make a late section 754 election
A partnership intended to make an IRC § 754 election for a prior tax year but failed to file it on time. The IRS concluded that the partnership satisfied the standards for discretionary relief under…
Estate receives 120-day portability election extension
An estate missed the deadline to file Form 706 and elect portability of the decedent’s unused exclusion amount to the surviving spouse. The estate represented that it was below the gross-estate and…
Foreign entity receives 120-day extension for a late disregarded-entity election
A foreign eligible entity failed to file Form 8832 to elect treatment as an entity disregarded from its owner for federal tax purposes. It requested more time under the regulatory relief rules for…
Partnership receives 60 days to file late Qualified Opportunity Fund certification
A partnership was formed to operate as a Qualified Opportunity Fund and invest in qualified opportunity zone property. Its first accountant timely filed the partnership return but omitted Form 8996,…
Real estate partnership receives 60 days for late QOF self-certification
A partnership was organized to operate as a Qualified Opportunity Fund and develop an office building in an opportunity zone. Its investors reported their interests as QOF investments, but two…
Late-filed partnership return's QOF certification is treated as timely
A newly formed partnership intended to invest in an opportunity-zone business and operate as a Qualified Opportunity Fund. Its tax preparer planned to request an automatic filing extension, then…
Estate receives 120-day portability election extension
An estate missed the deadline to file Form 706 and elect portability of the decedent's unused exclusion amount to the surviving spouse. The estate represented that the gross estate and taxable gifts…
Partnership receives 120 days to make late Section 754 election
A partnership failed to make an IRC § 754 election for the year in which one of its partners died. The election would permit basis adjustments under IRC §§ 734 and 743 for partnership property and…
LLC receives 120 days to make late corporate classification election
A domestic limited liability company intended to elect treatment as an association taxable as a corporation but failed to file Form 8832 on time. The IRS concluded that the company satisfied the…
Inactive partnership's late QOF certification is treated as timely
A limited partnership was formed to be a Qualified Opportunity Fund and received partners' eligible gains, but it had no other activity, income, deductions, or credits during its first year. Its…
Foreign entity receives 120 days for late partnership classification election
A foreign eligible entity intended to be classified as a partnership and filed its federal returns consistently with that treatment, but it did not timely file Form 8832. The IRS concluded that the…
Four foreign entities receive late disregarded-entity election relief
A domestic corporation acquired a foreign parent and later discovered that three of the parent's foreign subsidiaries had defaulted to corporate classification, although the parties and their…
S corporation receives 120 days to make late QSub election
An S corporation wholly owned a domestic corporate subsidiary and intended to treat it as a qualified subchapter S subsidiary from the subsidiary's incorporation date. The parent failed to file Form…
Foreign entity receives 120 days for late corporate classification election
A foreign eligible entity intended to elect treatment as an association taxable as a corporation but failed to file Form 8832 on time. The IRS concluded that the entity acted reasonably and in good…
Foreign entity receives 120 days for late corporate classification election
A foreign eligible entity intended to elect treatment as an association taxable as a corporation but failed to file Form 8832 on time. The IRS concluded that the entity acted reasonably and in good…
Foreign entity receives 120 days for late corporate classification election
A foreign eligible entity intended to elect treatment as an association taxable as a corporation but failed to file Form 8832 on time. The IRS concluded that the entity acted reasonably and in good…
Form 8996 filed with a late first-year return is treated as timely
A partnership was formed to invest in, manage, and dispose of qualified opportunity zone property and began operating as a Qualified Opportunity Fund. It did not engage an accounting firm until 14…
Corporate group received 120 days to make late GILTI high-tax exclusion election
A U.S. corporate group intended to elect the high-tax exclusion when calculating global intangible low-taxed income for its controlled foreign corporations. Its timely return consistently computed…
Estate received 120 days to correct omitted QTIP election
A decedent's revocable trust divided at death into a bypass trust and a marital trust for the surviving spouse. The marital trust required all income to be paid to the spouse at least annually,…
Fund received 60 days to file late qualified opportunity fund certifications
A limited liability company was formed to qualify as a qualified opportunity fund and invest in qualified opportunity zone property. It hired an experienced accountant who knew that intent and was…
Partnership received 120 days to make late section 754 election
A domestic limited liability company treated as a partnership sold ownership interests to a new buyer and intended to make an IRC § 754 election for that year. It inadvertently failed to attach a…
Reorganized partnership received 120 days to make late section 754 election
A limited liability company treated as a partnership reorganized under another state's law, after which two parties acquired interests in it. The partnership intended to make an IRC § 754 election…
120-day extension for an estate to make a late portability (DSUE) election
When a married person dies without using all of their federal estate-tax exclusion, the unused amount (the "deceased spousal unused exclusion," or DSUE) can be passed to the surviving spouse, but…
Extension of time for an estate to make a late alternate valuation election under section 2032
The estate tax is normally based on the value of a decedent's property at the date of death, but section 2032 lets the executor elect "alternate valuation," valuing the property six months later,…
120-day relief for two late elections tied to a tax-exempt-owned low-income housing entity
When property is used by a tax-exempt entity, special "tax-exempt use property" rules force the owner to depreciate it slowly under the alternative depreciation system, which shrinks the deductions.…
LLC receives relief for late corporate and S corporation elections
A limited liability company intended to be classified as a corporation and treated as an S corporation from the same effective date. It failed to file Form 2553, which could have produced a deemed…
Partnership may make late election to defer housing credit period
A partnership placed a low-income housing building in service but intended to begin its ten-year credit period in the following taxable year. It filed Form 8609 without timely making the irrevocable…
Building owner may correct housing credit period election
A building owner intended to begin a low-income housing building's ten-year credit period in the year after the building was placed in service. Its preparer instead checked “No” on line 10a of Form…
LLC receives extension for late corporate classification election
A limited liability company intended to be classified as an association taxable as a corporation but failed to file Form 8832 by the deadline. The IRS concluded that the company satisfied the…
Estate receives extension to elect portability
An estate that was not otherwise required to file an estate tax return missed the deadline to elect portability of the decedent's unused estate and gift tax exclusion to the surviving spouse. The…
Successor receives extension for late QSub election
An S corporation intended to elect qualified subchapter S subsidiary status for a wholly owned subsidiary but failed to file Form 8869. A later parent corporation acquired the first S corporation in…
REIT and subsidiary receive extension for late TRS election
A REIT formed a wholly owned subsidiary to hold employee-housing leases connected with a hotel acquisition and intended the subsidiary to be a taxable REIT subsidiary. Its accounting firm's…
Partnership receives extension for late section 754 election
A partnership intended to elect under IRC § 754 to adjust the basis of partnership property but omitted the election from its timely filed return. The IRS concluded that the partnership satisfied…
Housing project received 120 days to make average-income election
The owner of a single-building low-income housing project intended to elect the average-income minimum set-aside under IRC § 42(g)(1)(C). Contemporaneous records showed that intent, but the owner…
Estate received 120 days to elect portability
An estate that represented it was below the estate-tax filing threshold failed to timely file Form 706 and elect portability of the deceased spouse's unused exclusion amount. The estate later…
Estate received 120-day portability extension
An estate represented that it was below the estate-tax filing threshold but had not timely filed Form 706 to elect portability of the deceased spouse's unused exclusion amount. The estate requested…
Estate granted 120 days for portability election
An estate that represented it was not otherwise required to file an estate tax return missed the deadline to file Form 706 and elect portability. The election would allow the surviving spouse to…
Foreign entities received late disregarded-entity election relief
Two foreign eligible entities intended to be treated as disregarded entities from their respective formation dates but did not timely file Form 8832. The IRS found that the entities met the…
Late portability election allowed within 120 days
An estate represented that it was below the estate-tax return filing threshold but failed to timely file Form 706 and elect portability. The requested election would permit the surviving spouse to…
Foreign entity received late corporate-classification relief
A foreign eligible entity intended to be classified as an association taxable as a corporation from its formation date but did not properly file Form 8832. The IRS found that the entity met the…
Estate received extension for omitted QTIP election
A decedent's trust created a marital farm trust that paid all income to the surviving spouse for life. The estate hired a tax professional to prepare Form 706 and make necessary elections, but the…
Partnership received 120 days to make late section 754 election
A partnership inadvertently omitted a § 754 election from its return for the year in which a buyer acquired partnership interests. The IRS found that the partnership satisfied the standards for…
Parent received 120 days to correct QSub election filed on wrong form
An S corporation wholly owned a corporate subsidiary and intended to elect qualified subchapter S subsidiary status as of the acquisition date. It mistakenly filed Form 2553 instead of Form 8869,…
Housing project received 120 days to make average-income election
The owner of a multi-building low-income housing project intended to elect the average-income minimum set-aside under § 42(g)(1)(C), as shown by contemporaneous records, but inadvertently omitted…
Partnership received 45 days to file signed duplicate Forms 3115
A partnership timely filed its return with two original Forms 3115 for automatic changes to its inventory capitalization and valuation methods. Its accountant also faxed duplicate copies to the IRS…
Partnership received 120 days to make section 754 election after partner's death
A partner died during a partnership's taxable year, but the partnership inadvertently failed to make a valid § 754 election with that year's return. The IRS found that the partnership met the…
Fund received 60 days to make late QOF self-certification
A partnership was formed to operate as a qualified opportunity fund, and its operating agreement required it to self-certify by filing Form 8996. Its accounting firm timely filed Form 1065 but…
Fund received 60 days for QOF election after advisor tracking error
Managers contributed eligible capital gain to a newly formed partnership that invested in a qualified opportunity zone business. They retained a CPA and firm to file the partnership return and Form…
Estate received 120 days to make late portability election
An estate was not otherwise required to file Form 706 based on the value of the gross estate and adjusted taxable gifts, but it failed to file timely to elect portability of the deceased spouse's…
Corporation received 90 days to make late IC-DISC election
A corporation was formed to operate as an interest charge domestic international sales corporation. Its accounting firm prepared Form 4876-A and emailed it to the taxpayer, but an oversight left the…
Estate received 120-day extension for portability election
An estate was not otherwise required to file Form 706 based on the value of the gross estate and adjusted taxable gifts, but it failed to file timely to elect portability of the deceased spouse's…
Partnership may correct housing-credit start-year elections
A partnership intended to begin the ten-year low-income housing credit period for several buildings in the year after they were placed in service. It filed Forms 8609 but inadvertently failed to…
Corporation's tax-exempt-controlled-entity election is treated as timely
A corporation wholly owned by a section 501(c)(3) organization was a tax-exempt controlled entity for depreciation purposes. It intended to elect under IRC § 168(h)(6)(F)(ii) not to be treated as…
Affiliated corporations substantially complied with consolidated-return election rules
Two affiliated corporations intended to file a consolidated federal income tax return after a represented reverse acquisition. Their preparer used the subsidiary's name and employer identification…
REIT receives relief for a late taxable REIT subsidiary election
A real estate investment trust and a subsidiary intended to jointly elect taxable REIT subsidiary status effective when the REIT acquired preferred interests in the subsidiary. The election was…
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.