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  • Form 9100

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State of Wisconsin Department of Natural Resources Fill and Print Only Sign Application Prior to Mailing Limited Term Employment Application Print... Clear Data Form 9100-162 (R 4/02) Notice: This.

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An automatic extension of 12 months from the due date for making a regulatory election is granted to make elections described in paragraph (a)(2) of this section provided the taxpayer takes corrective action as defined in paragraph (c) of this section within that 12-month extension period.

Section 301.9100–2 provides auto- matic extensions of time for making regulatory and statutory elections when the deadline for making the elec- tion is the due date of the return or the due date of the return including exten- sions.

§ 9100-3 Relief Standards for 501(c)(3) Applicants Section 301.9100-3(a) provides for other extensions of regulatory elections beyond the 27-month extension if the taxpayer acted reasonably and in good faith and the grant of relief will not prejudice the interests of the government.

§ 301.9100-3 for late election relief is $12,600, while the user fee for a request for a ruling on an accounting method or period issue ranges from $5,000 to $12,500.

Section 301.9100-1(b) defines the term “regulatory election” as an election whose due date is prescribed by a regulation published in the Federal Register, or a Page 5 - 5 - revenue ruling, revenue procedure, notice, or announcement published in the Internal Revenue Bulletin.

§ 9100-3 Relief Standards for 501(c)(3) Applicants Section 301.9100-3(a) provides for other extensions of regulatory elections beyond the 27-month extension if the taxpayer acted reasonably and in good faith and the grant of relief will not prejudice the interests of the government.

Regulations §§ 301.9100-1 through 301.9100-3 contain rules permitting extensions of time for certain late tax elections. A grant of Section 9100 relief only forgives the late filing of the election and is not a determination that the taxpayer is otherwise eligible to make the election.

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© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232
Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232