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Form 8832: Entity Classification Election
IRS Form 8832 is an Entity Classification Election used to inform the Internal Revenue Service of how an entity should be classified for tax purposes. It must generally take effect within 75 days prior to filing or no later than 12 months after filing.
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IRS Form 8832 - Entity Classification Election
IRS Form 8832 is an Entity Classification Election used to inform the Internal Revenue Service of how an entity should be classified for tax purposes. It must generally take effect within 75 days prior to filing or no later than 12 months after filing.
Risk Radar
Scan points- 1Do not sign the copy of Form 8832 that is attached to your tax return.
- 2Filing without checking box 1a or 1b to indicate first time vs. change in classification.
- 3Failing to sign Part II of Form 8832 if requesting late election relief under Rev. Proc. 2009-41.
- 4Not attaching a copy of Form 8832 to the entity's federal tax or information return.
- 5An indirect owner failing to attach Form 8832 when another interest holder is not filing it.
Plain English
This form tells the IRS what kind of business or organization you are—for example, whether it is a corporation or partnership. By filing Form 8832, the entity officially elects its tax status with the government. This election dictates how the entity and its owners will be taxed.
Submission Date
- Filing date: 2022-08-08 22:10:39
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when an eligible entity elects how it will be classified for federal tax purposes as a corporation, a partnership, or an entity disregarded as separate from its owner.
- Do not use this form when the entity is already classified under default rules and no election is needed (unless seeking late relief).
- Check Form 2553 instead when electing classification by a Small Business Corporation.
Form selector
Use this form or another form?
Entity formed on or after July 1, 2013
This entity will always be treated as a corporation.
✓ Check Notice 2013-44/2013-29
Seeking relief under Revenue Procedure 2009-41
Allows for late classification election relief after the requested effective date.
✓ Verify applicability of Rev. Proc. 2009-41
Entity has changed its address since filing SS-4 or most recent return
Requires checking the 'Address change' box to notify the IRS of a location update.
✓ Ensure all address fields are updated correctly
Deadline or filing window
The election cannot take effect more than 75 days prior to the date of filing. It also cannot take effect later than 12 months after the date it is filed, though late election relief may be sought under Rev. Proc. 2009-41.
Checklist
What you need before filling it out
Purpose of Form
Eligible entity uses this form · Line 1/General Instructions
Filing Deadline Window
Election cannot take effect more than 75 days prior to filing, nor later than 12 months after filing. · General Instructions (p.6)
Mailing Address Change
The updated mailing addresses for taxpayers in the States are shown below on Form 8832. · Page 1
Croatian Dionicko Drustvo Status
Always treated as a corporation if formed on or after July 1, 2013. · Page 5
Late Relief Filing Window (Rev. Proc. 2009-41)
File within 3 years and 75 days from the requested effective date to obtain relief. · Page 8
Before you submit
- 1Verify that the Type of election (a or b, etc.) is correctly selected on Line 1.
- 2Confirm all required entity details (Name, EIN, Address) are accurately entered.
- 3Check the box if an address change has occurred since filing Form SS-4 or the most recent return.
- 4Ensure the requested effective date falls within the allowable window (75 days prior to 12 months after filing).
- 5If seeking late relief, confirm the entity is eligible under Rev. Proc. 2009-41 and check the corresponding box.
- 6Include a copy of Form 8832 with the entity’s federal tax or information return for the election year.
- 7For owners not required to file, attach a copy of Form 8832 to their respective tax returns.
How to file this form
- 1Complete all fields on Form 8832, ensuring the Type of election and address details are correct.
- 2Attach a copy of Form 8832 to the entity’s federal tax or information return for the relevant tax year.
- 3Mail Form 8832 to the Internal Revenue Service Center corresponding to your state (using the updated addresses).
- 4If filing late and seeking relief under Rev. Proc. 2009-41, ensure the form is submitted within 3 years and 75 days from the requested effective date.
- 5Keep a copy of the completed and signed Form 8832 for your records.
Known limitations
- 1A corporation that previously elected to be an association taxable as a corporation by filing Form 8832 is treated as an eligible entity.
- 2Generally, corporations are not eligible entities, though certain types of corporations are exceptions.
- 3An entity must file Form 2553 if it makes an election under section 1362(a) to be an S corporation.
- 4A new eligible entity should not file Form 8832 if its default classification is what it will use.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision December 2013, and taxpayers should rely on this update for changes incorporated into the next revision of the form’s instructions. The official source directs users to www.irs.gov/form8832 for the latest information regarding Form 8832.
What changed or needs a fresh check
- Edition date — confirm Revision December 2013 is listed on Form 8832.
- Mailing address — confirm the updated mailing addresses for taxpayers in the States are used (see instructions).
- Late classification relief sought — check the box if seeking relief under Rev. Proc. 2009-41 or other specified procedures.
- Entity Type — verify the appropriate selection is made on Line 1 (a, b, etc.).
- Effective Date — confirm the requested effective date falls within the allowable window (75 days prior to filing up to 12 months after filing).
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Form 8832.
- 2Attach a copy of Form 8832 to the entity’s federal tax or information return for the year the election was made.
- 3If the entity does not file a return, attach a copy of its Form 8832 to the federal tax returns of all direct or indirect owners for the owner's tax year that includes the effective date.
- 4To seek late election relief, file Form 8832 with the applicable IRS service center within 3 years and 75 days from the requested effective date.
Sources
- SRCInstructions p.1 — The updated mailing addresses for Form 8832 are shown on page 1.
- SRCInstructions p.1 — Filers should rely on the update regarding mailing address changes, which will be incorporated into the next revision of the instructions.
- SRCInstructions p.2 — Form 8832 (Rev. December 2013) is governed by the Department of the Treasury Internal Revenue Service.
- SRCInstructions p.5 — Purpose: An eligible entity uses Form 8832 to elect classification as a corporation, partnership, or disregarded entity for federal tax purposes.
- SRCInstructions p.6 — Filing Window: The election cannot take effect more than 75 days prior to filing, nor later than 12 months after filing.
- SRCInstructions p.8 — Late Relief Deadline: To obtain relief, file Form 8832 within 3 years and 75 days from the requested effective date of the classification election.
Common confusion points
What if my entity is an eligible corporation?
Generally, corporations are not eligible entities, but this form can be used for specific types of corporations that meet certain criteria (like one that previously elected to be an association taxable as a corporation).
→ Check Definitions section on Form 8832.
When must I file Form 8832 if my entity is already classified?
An eligible entity should not file Form 8832 if it will use its default classification, but filing it allows the entity to elect how it will be classified (corporation, partnership, or disregarded).
→ Review the 'Purpose of Form' section on Page 5.
Does every entity that has an EIN need to file Form 8832?
No; a new eligible entity should not file Form 8832 if it is using its default classification. However, filing establishes the entity’s filing and reporting requirements for federal tax purposes.
→ Check the 'Purpose of Form' section on Page 5.
What happens to my EIN if I change classifications?
An entity retains its existing EIN even if its federal tax classification changes under Regulations section 301.7701-3, unless it was a disregarded entity whose classification changed and it did not have an EIN.
→ See the 'Note' on Page 7 regarding EIN retention.
If I file late, how long do I have to correct it?
An eligible entity may seek relief for a late election by filing Form 8832 with the applicable IRS service center within 3 years and 75 days from the requested effective date of the classification election.
→ Refer to the 'Where To File' section on Page 6 and the details on Page 8.
Do I need to file Form 2553 if I use Form 8832?
An entity must file Form 2553 if it is making an election under section 1362(a) to be an S corporation, even if using Form 8832.
→ Review the 'Purpose of Form' on Page 5.
Where exactly do I mail Form 8832 for my state?
The form must be mailed to the IRS Center corresponding to the entity’s state; specific addresses are listed in the updated mailing addresses shown on the form (Page 1).
→ Consult the 'New Mailing Address' section on Page 1.
What is the deadline window for the election taking effect?
An election specifying an eligible entity’s classification cannot take effect more than 75 days prior to the date it is filed, nor can it take effect later than 12 months after the date it is filed.
→ See the 'When To File' section on Page 6.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Late election relief can be sought by filing Form 8832 within a specific timeframe, or by requesting a private letter ruling.
Questions about IRS Form 8832
What is IRS Form 8832 used for?
This form tells the IRS what kind of business or organization you are—for example, whether it is a corporation or partnership. By filing Form 8832, the entity officially elects its tax status with the government. This election dictates how the entity and its owners will be taxed.
Who must file IRS Form 8832?
Any eligible entity that wishes to elect a specific classification must file IRS Form 8832. Also required are each member of the entity who must file their return consistent with the entity's election.
What information does IRS Form 8832 require?
Part I collects general election information, such as whether the entity is choosing a classification for the first time or changing it (Lines 1a and 1b). Part II collects details if the entity is requesting late election relief under Rev. Proc. 2009-41.
When is IRS Form 8832 due?
Generally, an election cannot take effect more than 75 days prior to the date Form 8832 is filed, nor can it take effect later than 12 months after the filing date.
Where do I file IRS Form 8832?
Form 8832 must be filed with the Internal Revenue Service Center corresponding to the entity’s state. A copy of the form must also be attached to the entity’s federal tax or information return for that year.
How do I complete IRS Form 8832?
First, complete Part I regardless of whether relief is sought. If seeking late election relief under Rev. Proc. 2009-41, complete Part II as well. An authorized representative must sign both Part II and the declaration, and each affected person must also sign.
What happens if IRS Form 8832 is filed incorrectly?
Failure to attach a copy of Form 8832 may result in penalties being assessed against those required to file it, even if the election itself is otherwise valid. Returns filed inconsistent with the entity’s election will also incur penalties.
What if my entity is an eligible corporation?
Generally, corporations are not eligible entities, but this form can be used for specific types of corporations that meet certain criteria (like one that previously elected to be an association taxable as a corporation). Check Definitions section on Form 8832.
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