Form 8832
Fill in IRS Form 8832 online to choose how an LLC or other eligible entity is taxed, then download it to sign and mail.
Form 8832, Entity Classification Election, is how an LLC or other eligible entity tells the IRS it wants to be taxed as a corporation, a partnership or a disregarded entity instead of its default classification. The official form (Rev. December 2013, still the current revision) opens here ready to type into. Fill it in, download it, sign the consent statement and mail it to the IRS service center for your state.
How to fill out Form 8832
- The official Form 8832 opens automatically. Its first page is an IRS notice with the current mailing addresses.
- Complete Part I: the type of election, ownership, the classification you are choosing on line 6 and the effective date on line 8.
- Download the PDF, sign the consent statement with Sign PDF, and mail it to the IRS.
Frequently asked questions
What is Form 8832 used for?
An eligible business entity uses it to choose its federal tax classification: an association taxable as a corporation, a partnership, or an entity disregarded as separate from its owner. It is most often filed by an LLC that wants to be taxed as a C corporation.
Does every LLC need to file Form 8832?
No. A domestic LLC with two or more members is taxed as a partnership by default, and one with a single member is disregarded by default. You file Form 8832 only to choose something other than the default, or to change an earlier election.
Do I need Form 8832 to be taxed as an S corporation?
No. An LLC that wants S corporation treatment files Form 2553, Election by a Small Business Corporation. A timely Form 2553 is treated as also electing corporate classification, so Form 8832 isn’t needed.
When does the election take effect?
On the date you enter on line 8. It can’t be more than 75 days before the date the form is filed, or more than 12 months after it. If line 8 is left blank, the election takes effect on the filing date.
Can I change the classification again later?
Generally not for 60 months. An entity that changes its classification by election can’t change it again during the 60 months after the effective date, with limited exceptions. An initial election by a newly formed entity that took effect on its formation date doesn’t count toward that limit.
Where do I mail Form 8832?
To the IRS service center for the state of the entity’s principal office: Kansas City, MO 64999 or Ogden, UT 84201, depending on the state. The notice on the first page of the PDF lists which states go where. Also attach a copy to the entity’s federal tax return for the year of the election.
What if I missed the deadline?
Part II of the form requests late election relief. In general the entity must have reasonable cause and file within 3 years and 75 days of the effective date it wants. The form’s instructions list the full conditions.
How to fill out Form 8832, line by line
At the top: the entity’s name, EIN and address, with boxes for an address change, late classification relief and relief for a late change of classification. Line 1: tick (a) for an initial classification by a newly formed entity, or (b) for a change in current classification. Lines 2a–2b: whether the entity made another election within the last 60 months. Line 3: whether it has more than one owner. Line 4: for a single-owner entity, the owner’s name and identifying number. Line 5: the parent corporation’s name and EIN, if the entity is owned by corporations that file a consolidated return. Line 6: the classification being chosen, with boxes a to c for domestic entities and d to f for foreign ones. Line 7: the country of organization, for a foreign entity. Line 8: the effective date. Lines 9–10: a contact person’s name, title and phone number. Then the consent statement and signatures.
The six choices on line 6
A domestic entity picks from (a) an association taxable as a corporation, (b) a partnership, or (c) disregarded as a separate entity, which is only open to an entity with one owner. Boxes (d), (e) and (f) are the same three choices for a foreign eligible entity. A partnership needs at least two owners, and a disregarded entity can have only one.
Who signs the consent statement
Either every member or owner of the entity at the time of filing, or one officer, manager or member who is authorized to make the election and says so under penalties of perjury. If the election is to take effect before the filing date, anyone who was an owner between the effective date and the filing date, and no longer is, must sign as well.
After you file
The IRS sends a letter saying whether the election was accepted, generally within 60 days. Keep it with the entity’s records. A copy of Form 8832 must be attached to the entity’s federal return for the year the election takes effect, or to the owners’ returns if the entity doesn’t file one.
Your details stay private
The form is filled inside your browser, so the entity’s EIN and the owners’ identifying numbers are not uploaded to ModifyPDF or stored after you close the page. Changing a tax classification can have large tax consequences. This page provides the official form and general information, not tax advice; speak to a tax professional before electing.