IRS Issues Private Letter Ruling Granting LLC Extension to File Entity Classification Election Form 8832

March 2, 2026, 6:14 PM UTC

The IRS issued a private letter ruling on I.R.C. §7701 and Treas. Reg. §301.9100 granting a domestic limited liability company a 120-day extension to file Form 8832 to elect corporate tax treatment effective as of its formation date. [PLR 202609009]

This story was produced by Bloomberg Tax Automation, and edited by Bloomberg Tax staff.

Learn more about Bloomberg Tax or Log In to keep reading:

See Breaking News in Context

From research to software to news, find what you need to stay ahead.

Already a subscriber?

Log in to keep reading or access research tools and resources.