Form 8832, Entity Classification Election
Form 8832 is the check-the-box election: an eligible entity uses it to choose whether it is taxed as a corporation, a partnership, or a disregarded entity. Fill in the official IRS PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 8832?
Form 8832 lets an eligible entity, most commonly an LLC, elect its federal tax classification instead of accepting the default. A domestic LLC with one owner defaults to a disregarded entity and one with two or more owners defaults to a partnership; filing Form 8832 can change either to a corporation, or change a corporate election back. Foreign eligible entities use the same form to pick their U.S. classification.
The election names the entity, its EIN, the classification chosen, and the date it takes effect, which can be up to 75 days before or 12 months after filing. Once made, the classification generally cannot be changed again by election for 60 months. Late elections may qualify for relief under IRS revenue procedures if the entity has a reasonable cause.
Who files 8832?
- LLCs electing to be taxed as a corporation instead of their default classification
- Entities that previously elected corporate status and want to return to partnership or disregarded status
- Foreign eligible entities choosing how they are classified for U.S. tax purposes
- Newly formed entities that want a classification effective from their start date
How to fill out 8832
- Enter the entity name, EIN, and address, and answer the questions about prior elections and ownership.
- In Part I, check the box for the classification you are electing: association taxable as a corporation, partnership, or disregarded entity, on the domestic or foreign line that applies.
- Enter the date you want the election to take effect, keeping it within the allowed window around the filing date.
- Have an authorized owner or officer sign the consent statement; every member must consent if the election is retroactive.
- Download the completed PDF and mail it to the IRS service center listed in the instructions, and attach a copy to the entity return for the election year if the instructions require it.
Quick fill 8832 on this page
Prefer to see the form itself while you type? Open 8832 in the editor to fill it on the actual pages, add a signature, and download.
Frequently asked questions
Do I need Form 8832 to make an S corporation election?
No. An eligible entity that wants S corporation status files Form 2553 instead, which is treated as also making the corporate classification election. Form 8832 is for choosing C corporation, partnership, or disregarded status.
When does the election take effect?
On the date you specify, which can be up to 75 days before the filing date or up to 12 months after it. If you miss the window, the instructions and IRS revenue procedures explain when late election relief is available.
Can I change the classification again later?
Generally not for 60 months after an election takes effect, unless the IRS permits it, for example after a substantial ownership change. A newly formed entity electing its initial classification is not bound by the prior-election limit.