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If a corporation does not meet the requirements set forth in rev.
How the american election works. 2013 30 for relief from a late s election the corporation may still apply for relief by requesting a private letter ruling from the irs. The procedural requirements for requesting a letter ruling and the associated fees are described in rev. The entity may request relief by requesting a private letter ruling.
In private letter ruling 201902013 for example an s corporation election was terminated when all of the corporations shares were transferred to a partnership which is an ineligible shareholder. However the irs concluded that if x s s election had been terminated the termination was inadvertent within the meaning of sec. Common invalid election or inadvertent termination s corporation scenarios for which relief has been granted under 1362f by private letter rulings include the following.
Please note that to request late election relief when the above requirements are not met the corporation generally must request a private letter ruling and pay a user fee in accordance with rev. A user fee must accompany the request for a letter ruling. The irs stated that x s s corporation election may have terminated because x may have had more than one class of stock.
In 2005 the irs issued letter ruling 200528021. In that ruling the agency addressed the issue of whether an s corporation can convert to an llc file an election to retain its tax treatment as a corporation and also hold onto its s status. If a taxpayer fails to timely file an s corporation election or its s corporation election or a qsub election is inadvertently ineffective or terminated the taxpayer may require a private letter ruling from the irs in order to obtain s corporation status when intended or to maintain its s corporation status or qsub status.
A qsst or esbt election was not timely filed by the beneficiary in the case of a qsst or by the trustee in the case of an esbt plr 201528028. While that may be true the author notes that a lot of private letter ruling requests are paid for to correct issues that would have terminated the s status but which the irs had not become aware. The s corporation can request relief from an invalid election by obtaining a letter ruling announcement 97 4.
Unless xs s corporation election otherwise terminated under 1362d for other reasons.
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