IRS Issues PLR Granting Foreign Entity Extension to File Form 8832 for Disregarded Entity Status

March 23, 2026, 4:30 PM UTC

The IRS has issued a private letter ruling on I.R.C. §7701 and Treas. Reg. §301.9100 granting a foreign entity 120-day extension to file Form 8832 for classification as a disregarded entity effective as of its organization date. [PLR 202612007]

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