IRS Issues PLR Granting Extension of Time to Elect QSub Status

June 1, 2026, 2:48 PM UTC

The IRS has issued a private letter ruling on I.R.C. §1361 and Treas. Reg. §301.9100 granting an S corporation a 120-day extension to file Form 8869 electing qualified subchapter S subsidiary (QSub) status for its wholly owned subsidiary effective on a specified date. [PLR 202622005]

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