Internal Revenue Service · Federal form
Fill out Form 8832
Entity Classification Election Rev. December 2013
From IRS: An eligible entity uses Form 8832 to elect how it will be classified for federal tax purposes: as a corporation, a partnership, or an entity disregarded as separate from its owner. Source
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Default classification. Do not file Form 8832 if the entity wants to be classified under the default rules. Source
Facts from the official source
Quoted or closely restated from the IRS's own pages and PDFs, checked .
| Fact | What the source says | Source |
|---|---|---|
| Issued by | Internal Revenue Service, U.S. Department of the Treasury | About Form 8832 (IRS) |
| Edition | Rev. December 2013 | Form 8832 (Rev. December 2013), official PDF with mailing-address update and instructions Form 8832 (Rev. December 2013) PDF, page 2 (form page 1) footer; header reads "(Rev. December 2013)". |
| Current revision | The IRS links the Rev. December 2013 PDF (f8832.pdf) as the current revision. | About Form 8832 (IRS) About Form 8832, "Current revision" section. |
| Where to file | The IRS mailing address for Form 8832 has changed since the form was last published. Mail it to the address for the entity's state, or for a foreign country or U.S. possession, in the "New Mailing Address" table on page 1 of the PDF. | Form 8832 (Rev. December 2013), official PDF with mailing-address update and instructions Form 8832 (Rev. December 2013) PDF, page 1, "New Mailing Address" notice (address table on the same page). |
| Effective date window | Generally, an election cannot take effect more than 75 days before the date it is filed, nor later than 12 months after the date it is filed. | Form 8832 (Rev. December 2013), official PDF with mailing-address update and instructions Form 8832 (Rev. December 2013) PDF, page 6 (printed page 5), "When To File". |
| Late election relief | To obtain late election relief under Rev. Proc. 2009-41, file Form 8832 within 3 years and 75 days from the requested effective date of the classification election. | Form 8832 (Rev. December 2013), official PDF with mailing-address update and instructions Form 8832 (Rev. December 2013) PDF, page 8 (printed page 7), "Part II. Late Election Relief". |
| EIN required | The entity must have received an EIN by the time Form 8832 is filed for the form to be processed; an election will not be accepted without an EIN. | Form 8832 (Rev. December 2013), official PDF with mailing-address update and instructions Form 8832 (Rev. December 2013) PDF, page 7 (printed page 6), "Employer identification number (EIN)". |
| Who signs | Form 8832 must be signed by each member of the electing entity who is an owner at the time the election is filed, or by any officer, manager or member of the electing entity who is authorized (under local law or the organizational documents) to make the election. | Form 8832 (Rev. December 2013), official PDF with mailing-address update and instructions Form 8832 (Rev. December 2013) PDF, page 7 (printed page 6), "Consent statement and signature(s)". |
| Default classification | Do not file Form 8832 if the entity wants to be classified under the default rules. | Form 8832 (Rev. December 2013), official PDF with mailing-address update and instructions Form 8832 (Rev. December 2013) PDF, page 7 (printed page 6), "Line 1". |
| Entities that do not file | Do not file Form 8832 for an eligible entity that is tax-exempt under section 501(a), a real estate investment trust (REIT), or electing to be classified as an S corporation. | Form 8832 (Rev. December 2013), official PDF with mailing-address update and instructions Form 8832 (Rev. December 2013) PDF, page 6 (printed page 5), "Who Must File". |
| 60-month limitation | Once an eligible entity makes an election to change its classification, it generally cannot change its classification by election again during the 60 months after the effective date of the election. | Form 8832 (Rev. December 2013), official PDF with mailing-address update and instructions Form 8832 (Rev. December 2013) PDF, page 7 (printed page 6), "Lines 2a and 2b. 60-month limitation rule". |
| Official instructions | The instructions are printed in the form PDF: General Instructions (pages 5 to 7) and Specific Instructions (pages 7 and 8). The About page links no separate instructions. | Form 8832 (Rev. December 2013), official PDF with mailing-address update and instructions Form 8832 (Rev. December 2013) PDF, page 7 (printed page 6), "Specific Instructions". |
| Mailing address update | The page 1 update supplements the form’s instructions; the IRS says filers should rely on it for the changes described. | Form 8832 (Rev. December 2013), official PDF with mailing-address update and instructions Form 8832 (Rev. December 2013) PDF, page 1, "New Mailing Address" notice. |
| Acceptance notice | The service center notifies the eligible entity at the address on Form 8832 whether its election is accepted; a determination should generally arrive within 60 days after filing. | Form 8832 (Rev. December 2013), official PDF with mailing-address update and instructions Form 8832 (Rev. December 2013) PDF, page 6 (printed page 5), "Acceptance or Nonacceptance of Election". |
What is on the form
- Entity information
- Name of the eligible entity, employer identification number, address, and checkboxes for address change and late classification or late change relief. Form 8832 (Rev. December 2013) PDF, page 2 (form page 1)
- Part I: Election Information (lines 1 to 5)
- Type of election, prior elections within 60 months, number of owners, single owner’s name and identifying number, and parent corporation name and EIN. Form 8832 (Rev. December 2013) PDF, page 2 (form page 1)
- Part I: Election Information (lines 6 to 10)
- Type of entity, foreign country of organization, effective date, contact person and telephone number. Form 8832 (Rev. December 2013) PDF, page 3 (form page 2)
- Consent Statement and Signature(s)
- Signatures, dates and titles of the owners or authorized officers, managers or members. Form 8832 (Rev. December 2013) PDF, page 3 (form page 2)
- Part II: Late Election Relief
- Line 11 explanation of why the election was not filed on time, with signatures, dates and titles. Form 8832 (Rev. December 2013) PDF, page 4 (form page 3)
Checked by PDF Tower: the official PDF has 8 pages and 70 fillable fields (53 text, 17 checkbox or radio), 532 KB. SHA-256 bc7f2715e631b5bc…, computed .
Edition and revisions
- Edition on this page: Rev. December 2013.
- Recent developments (IRS): FAQs for Form 8832 and Foreign Eligible Entities (11-FEB-2022). Source
- All revisions at IRS
Sources
- About Form 8832 (IRS) Retrieved .
- Form 8832 (Rev. December 2013), official PDF with mailing-address update and instructions Retrieved .
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