Form Entity Classification Election OMB No. 1545-1516 Rev. December 2013 Department of the Treasury Internal Revenue Service Information about Form 8832 and its instructions is at www.irs.gov/form8832. R.B. 1030 or its successor. If the IRS questions whether Form 8832 was filed an acceptable proof of filing is A certified or registered mail receipt timely postmarked from the U.S. Postal Service or its equivalent from a designated private Form 8832 with an accepted stamp date or An IRS...
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Who needs an IRS form 8832?

Small businesses can choose their classification for proper federal taxation by filing this form. Most of these business organisations are partnerships and limited liability companies. They need to file this form before filing their first federal tax return and every time the ownership structure changes.

What is form 8832 for?

Federal tax rates depend on the definition of the company. While corporations cannot elect the classification on their own, other types of businesses have this opportunity. Form 8832 allows to inform IRS about the results of the election. It also contains a list of business entities that cannot file this form. Check page 4 and 5 of this document to see if your company is eligible for filing form 8832.

Is form 8832 accompanied by other forms?

It does not require any addenda. However, it should be sent together with the annual federal tax income return for the year of election.

When is form 8832 due?

This form does not have a specific due date. However, it is important to remember that the elected classification cannot be used in the tax returns 75 days prior to filing this form and it cannot take effect later than 12 months after the submission.

How do I fill out an IRS form 8832?

There are two parts to fill out. The first is dedicated to the election information and the second,  to late election relief. In the first part you have to provide the details of classification, the info about the owners and sign the consent statement. All of the owners have to put their signatures under this statement.

Where do I send it?

Send it to the regional IRS office in your state (the correct mailing address and e-mail for your state are listed on the IRS official web-site).

 

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