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Internal Revenue Service

Fill out Form 8832 online

Entity Classification Election

Form 8832 lets an eligible business entity, such as a limited liability company (LLC) or a partnership, choose how it is classified for federal tax purposes: as an association taxable as a corporation, as a partnership, or as an entity disregarded as separate from its owner. It is also used to change a current classification and to ask for relief when an election was not filed on time. An entity that wants to keep its default classification does not file it.

Fill out Form 8832Blank form from the IRS

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Edition
Rev. December 2013
Pages
8
Fillable fields
70
Checked against the IRS
November 8, 2026

GuruPDF is not affiliated with the Internal Revenue Service. This page explains the form in plain words; it is not legal or tax advice. Always check the official instructions before you file.

Who uses Form 8832

  • A newly formed LLC or other eligible entity that does not want its default tax classification
  • An eligible entity that wants to change its current classification
  • A foreign eligible entity electing to be treated as a corporation, a partnership or a disregarded entity
  • An entity seeking late classification relief under Revenue Procedure 2009-41
  • A qualified foreign entity filing a corrected election under Revenue Procedure 2010-32

Before you start

  • The entity's employer identification number (EIN); the election is not accepted without one
  • The entity's name and mailing address; the IRS sends its letters about the election to that address
  • Details of any classification election the entity filed with an effective date in the last 60 months
  • The number of owners and, for a single owner, the owner's name and identifying number (SSN, ITIN or EIN)
  • The name and EIN of the parent corporation, if the entity is owned by members of an affiliated group that files a consolidated return
  • The date the election should take effect, and the name, title and phone number of a contact person

How to fill out Form 8832

  1. Top of the form: entity details and check boxes

    Enter the name of the eligible entity making the election, its EIN and its address. Letters about the election are sent to this address; if mail goes to a third party such as an accountant, write "C/O" and that person's name and address on the street line. Check "Address change" if the address changed since the entity's Form SS-4 or its most recent return. Check the Revenue Procedure 2009-41 box if the entity is asking for late classification relief. The Revenue Procedure 2010-32 box is for a qualified foreign entity filing a corrected Form 8832 after its number of owners turned out to be different.

  2. Part I, lines 1 to 2b: type of election and the 60-month rule

    Check line 1a if a newly formed entity is choosing a classification for the first time, then skip to line 3. Check line 1b if the entity is changing its current classification. Line 2a asks whether the entity filed an election with an effective date in the last 60 months. If it did, line 2b asks whether that earlier election was an initial classification of a newly formed entity, effective on the date it was formed. If the answer on line 2b is No, the form tells you to stop, because the entity generally cannot make the election now.

  3. Part I, lines 3 to 5: owners

    Line 3 asks whether the entity has more than one owner. An entity with more than one owner can elect partnership or corporation treatment and skips line 4. An entity with one owner can elect corporation treatment or to be disregarded, and enters the owner's name on line 4a and identifying number on line 4b. If that owner is itself a disregarded entity, name the first owner up the chain that is not disregarded. Enter "none" on line 4b for a foreign owner with no U.S. identifying number. Use line 5 for the name and EIN of the parent corporation if members of an affiliated group of corporations that file a consolidated return own the entity.

  4. Part I, lines 6 and 7: type of entity

    On line 6, check one box. Boxes a, b and c are for a domestic eligible entity electing to be taxed as a corporation, as a partnership, or (with a single owner) as a disregarded entity. Boxes d, e and f are the same choices for a foreign eligible entity. If the entity was created or organized in a foreign jurisdiction, enter that country on line 7, even if the entity is also organized under U.S. law.

  5. Part I, lines 8 to 10: effective date and contact person

    On line 8, enter the month, day and year the election should take effect. Generally, it cannot be more than 75 days before the date you file or more than 12 months after it; a date outside that range is moved to the nearest allowed date, and a blank line 8 means the filing date. On lines 9 and 10, give the name, title and phone number of the person the IRS can call with questions.

  6. Consent Statement and Signature(s)

    Below line 10, each member who is an owner when the form is filed signs, or an officer, manager or member who is authorized under local law or the organizational documents signs for the entity. If the election is to take effect before the filing date, anyone who was an owner during that earlier period but is no longer an owner must also sign. Enter the date and title next to each signature. You may attach a continuation sheet or a separate consent statement with the same information.

  7. Part II, line 11: Late Election Relief

    Complete Part II only if the entity is asking for late election relief under Revenue Procedure 2009-41. On line 11, explain why the election was not filed on time. The requirements are in the instructions, including reasonable cause and filing within 3 years and 75 days of the requested effective date. Part II is signed by an authorized representative of the entity and each affected person, who must have personal knowledge of the facts.

After you fill it out

Form 8832 is a paper form that you mail to the IRS service center for the state where the entity's principal business, office or agency is located; check the current filing address on the official IRS Form 8832 mailing addresses page. Also attach a copy to the entity's federal tax or information return for the tax year of the election; if the entity does not file a return for that year, its direct or indirect owners attach a copy to their returns. The IRS writes to the address on the form to say whether the election was accepted, and the instructions explain how to follow up if no letter arrives.

Signing: The consent statement is signed by each owner at the time of filing, or by an officer, manager or member authorized to make the election, and Part II is signed by an authorized representative and each affected person. The IRS Internal Revenue Manual lists Form 8832 among the forms that may be signed with an electronic or digital signature instead of a handwritten one; do not sign the copy you attach to a tax return.

Watch out for

  • The service center addresses printed in the Where To File section of the instructions are out of date. Use the updated addresses on the notice at the front of the PDF or on the IRS Form 8832 mailing addresses page.
  • Do not use Form 8832 to elect S corporation status. File Form 2553 instead; an eligible entity that timely files Form 2553 and qualifies as an S corporation is treated as having elected to be an association taxable as a corporation.
  • The entity must already have an EIN when it files. Do not write "Applied For" on the EIN line, and do not apply for a new EIN if an existing entity that already has one is changing its classification.
  • After an election to change classification, the entity generally cannot change again by election for 60 months after the effective date, unless the IRS permits it by private letter ruling.

Questions about Form 8832

Does a new LLC have to file Form 8832?

Only if it wants a classification other than its default one; an S corporation election is made on Form 2553 instead. By default, a domestic eligible entity with two or more members is a partnership, and one with a single owner is disregarded as separate from its owner. The instructions say a new entity that will use its default classification should not file Form 8832.

When does the election take effect?

Generally on the date entered on line 8, or on the filing date if line 8 is blank. The date cannot be more than 75 days before the form is filed or more than 12 months after it, unless late election relief applies.

What if the election was not filed on time?

The entity may qualify for late election relief under Revenue Procedure 2009-41 by checking that box at the top of the form and completing Part II, if it meets the conditions in the instructions. If that procedure does not apply, the instructions say the entity can request a private letter ruling.

How can I prove the IRS received Form 8832?

The instructions accept a timely postmarked certified or registered mail receipt from the U.S. Postal Service or a designated private delivery service, a Form 8832 with an accepted stamp or a stamped IRS received date, or an IRS letter stating that the form was accepted.

Does the entity get a new EIN when its classification changes?

No. An entity that has an EIN keeps it after its classification changes. A disregarded entity that becomes a partnership or association and never had its own EIN must apply for one rather than use its owner's number.

Official information

Page text last reviewed November 7, 2026.

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