Form 8832: Entity Classification Election
Lets an eligible entity, such as an LLC, choose how it is taxed: as a corporation, a partnership or a disregarded entity. Also used to change a prior classification.
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Instructions for filling out Form 8832: Entity Classification Election
This template is used for official filing and documentation. Below are detailed instructions for completing, requirement details, and submission rules.
Who needs to fill out this document?
This form is designed for use by legal entities, individuals, or authorized representatives in the following cases:
- LLCs choosing to be taxed as a C corporation.
- Foreign entities electing U.S. tax classification.
- Businesses changing a previous classification.
What you will need before starting
Before filling out the interactive form, prepare the following details and documents:
Step-by-step filling process
- Choose initial or change: Part I line 1 asks whether this is a new classification or a change.
- Answer eligibility questions: Lines 2-3 on prior elections and number of owners.
- Select classification and date: Choose the classification and the effective date.
- Sign and file: File with the IRS; attach a copy to the entity's return for the election year.
Frequently Asked Questions (FAQ)
Is this the same as electing S corp status?
No. For S corp status, file Form 2553 instead.
How far back can the election be effective?
Up to 75 days before filing, and no more than 12 months after.
Can I change my classification again?
Generally not within 60 months of the last change, with some exceptions.
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