IRS Issues Private Letter Ruling Granting Extension to File Form 8832 for Disregarded Entity Status

March 9, 2026, 7:40 PM UTC

The IRS issued a private letter ruling on I.R.C. §7701 and Treas. Reg. §§301.9100 and 301.7701 granting a foreign entity a 120-day extension to file Form 8832 for classification as a disregarded entity effective on its organization date. [PLR 202610016]

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