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This revenue procedure provides guidance for eligible entities that request relief for a late entity classification election filed with the IRS service center within 3 years and 75 days of the effective date. It also explains the rules, requirements, and procedures for filing Form 8832 and obtaining an extension of time for a regulatory election.
The IRS released this revenue procedure to provide relief for eligible entities that failed to file Form 8832 on time. It explains the eligibility criteria, the filing requirements and the effective date of the late election relief.
28 Σεπ 2009 · The amendment relates to a post-severance contribution (including a section 401(k) contribution) or cash out of the accumulated and unused paid time off. Rev. Rul. 2009-32 is companion guidance to Rev. Rul. 2009-31 and is part of the “Savings Initiative” guidance issued by the Service.
This web page provides a flowchart to help entities determine if they are eligible for relief under Rev. Proc. 2009-41, which allows them to make late entity classification elections. The flowchart covers the requirements, conditions, and consequences of obtaining relief for different types of entities and situations.
This web page explains the IRS guidance on how to obtain relief when an entity makes a late election to be classified as a corporation, partnership, or disregarded entity. It also provides the eligibility requirements, the filing procedures, and the effective date of the revenue procedure.
This revenue procedure provides guidance for eligible entities that request relief for a late classification election filed with the IRS within 3 years and 75 days of the requested effective date. It also explains the requirements, procedures and forms for filing a late entity classification election or a letter ruling request.
The Late C corporation election, formally known as Revenue Procedure 2009-41 and Revenue Procedure 2010-32, is a tax strategy that offers businesses the opportunity to retroactively elect C corporation status.
