Form 8832 (Rev. December 2013): how to file the Entity Classification Election
Only when the LLC wants a tax classification other than its default (a single-owner LLC is disregarded, a multi-owner LLC a partnership): for example to be taxed as a corporation. Mailed to the IRS service center for the business's state; the election can take effect up to 75 days before it is filed.
- Agency
- Internal Revenue Service
- Where it applies
- US federal
- How it's filed
- Paper form, mailed
- Fee
- Free
The form, line by line
| Line | What goes there |
|---|---|
| Name | Name of eligible entity making election |
| EIN | Employer identification number |
| Address | Number, street, and room or suite no. |
| Address | City or town, state, and ZIP code (or province, country and postal code abroad) |
| Check if | Check if this is an address change or a late election relief requestNone / Address change / Late classification relief (Rev. Proc. 2009-41) / Relief for a late change of classification (Rev. Proc. 2010-32) |
| 1 | Type of electionInitial classification by a newly-formed entity / Change in current classification |
| 2a | Has the entity filed an entity election that took effect within the last 60 months?Yes / No |
| 2b | Was that prior election an initial classification by a newly formed entity, effective on the date of formation?Yes / No |
| 3 | Does the entity have more than one owner?Yes / No |
| 4a | Name of owner (single-owner entities) |
| 4b | Identifying number of owner (EIN)The owner company's EIN. Placetta never writes an individual's SSN or ITIN: the signer adds it. |
| 5a | Name of parent corporation (consolidated return) |
| 5b | Employer identification number of the parent corporation |
| 6 | Type of entityDomestic entity electing to be an association taxable as a corporation / Domestic entity electing to be a partnership / Domestic single-owner entity electing to be disregarded / Foreign entity electing to be an association taxable as a corporation / Foreign entity electing to be a partnership / Foreign single-owner entity electing to be disregarded |
| 7 | Foreign country of organization (if organized abroad) |
| 8 | Election is to be effective beginning (month, day, year) |
| 9 | Name and title of contact person the IRS may call |
| 10 | Contact person's telephone number |
| Signature | Title of the person signing (first signature row) |
| Part II | Late election relief: explanation of reasonable cause (one line each) |
Official links
Checked against the agency's own page.
Every filing links to the agency's own page, and every fact comes from an official form or agency page. Agency requirements change; check the agency's page before you file. How we source and check these guides
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