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Form 8832: Entity Classification Election
IRS Form 8832 is the Entity Classification Election that lets an eligible entity choose or change its federal tax classification. The election cannot take effect more than 75 days before the filing date.
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IRS Form 8832 - Entity Classification Election
IRS Form 8832 is the Entity Classification Election that lets an eligible entity choose or change its federal tax classification. The election cannot take effect more than 75 days before the filing date.
Risk Radar
Scan points- 1Missing the required signature(s) can invalidate the election and cause penalties.
- 2Failing to check box 1a or 1b, leaving the election choice unspecified.
- 3Attempting to make the election effective more than 75 days before the filing date.
- 4Not attaching Form 8832 to the entity’s federal tax or information return as required.
- 5Leaving Part II incomplete when requesting late‑election relief.
Plain English
Form 8832 tells the IRS how a business wants to be taxed—either as a corporation, partnership, or disregarded entity. You fill it out when you first decide on a classification or want to change it later.
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 wants to elect or change its classification for federal tax purposes.
- Do not use it when the entity is electing S corporation status.
- Check Form 2553 instead when the entity wants to elect S corporation status.
Form selector
Use this form or another form?
Initial classification election for a newly‑formed eligible entity
Determines the entity’s default tax classification
✓ Confirm the entity is newly formed and no prior election exists
Change of existing classification for an eligible entity
Updates the entity’s tax status to corporation, partnership, or disregarded entity
✓ Verify the desired effective date is within the allowed 75‑day window
Electing S corporation status for an eligible corporation
S corporation election requires a different form
✓ Ensure the entity meets S corporation eligibility requirements
Deadline or filing window
The election’s effective date cannot be more than 75 days before the filing date and cannot be later than 12 months after the filing date. If the election is needed earlier, the entity may request late‑election relief under Rev. Proc. 2009‑41 or Rev. Proc. 2010‑32.
Checklist
What you need before filling it out
Type of election (line 1)
Desired classification choice (corporation, partnership, disregarded) · Form 8832 line 1
Employer identification number
Entity’s EIN · Form SS‑4 or prior filings
Address change box
Updated mailing address if changed since SS‑4 · Entity’s records
Late classification relief box
Indication of relief request under Rev. Proc. 2009‑41 · Instructions page
Effective date of election
Desired effective date (must be within 75 days before filing) · Entity’s planning documents
Before you submit
- 1Verify the EIN is entered correctly
- 2Check the appropriate box for address change if applicable
- 3Select the correct type of election
- 4Enter the effective date within the allowed 75‑day window
- 5Attach a copy of Form 8832 to the entity’s federal tax return for the election year
- 6Mail the form to the IRS Service Center listed for the entity’s state
- 7Sign the form
- 8Include the suite or room number in the address line
- 9Confirm the revised mailing address is used
- 10Ensure any late election relief box is checked if relief is sought
How to file this form
- 1Complete the entity’s name and EIN on the top of Form 8832
- 2Mark the appropriate election type and fill in the effective date
- 3Check the address change box if applicable and provide the new address
- 4Attach a copy of the completed Form 8832 to the entity’s federal tax return for the election year
- 5Mail Form 8832 to the IRS Service Center for the entity’s state
- 6Retain a copy of the filed form and the mailing receipt as proof of filing
Known limitations
- 1Do not file Form 8832 if the entity will use its default classification (new eligible entity) — [Form p.5]
- 2Use Form 2553, not Form 8832, for an S corporation election — [Form p.5]
- 3Corporations are generally not eligible to file Form 8832 — [Form p.5]
- 4Only eligible entities such as LLCs and partnerships may file Form 8832 — [Form p.5]
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->Form 8832 (Rev. December 2013) is the current edition; the source directs users to www.irs.gov/form8832 for the latest information and notes that the mailing address has changed since the previous publication.
What changed or needs a fresh check
- Edition date — confirm the revision date reads December 2013
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Not stated in the official source
- Online info — confirm the website www.irs.gov/form8832 is listed
Quick Facts
Downloads
After you file
- 1Attach a copy of the filed Form 8832 to the entity’s federal tax return for the tax year of the election — [Form p.6]
- 2If the entity does not file a return, attach a copy of Form 8832 to each direct or indirect owner’s return for the year the election takes effect — [Form p.6]
- 3Retain the completed Form 8832 for your records; the average time spent on recordkeeping is 2 hr., 46 min. — [Form p.8]
- 4Sign the form before sending it to the IRS — general filing practice
- 5Keep a personal copy of the signed form for your files — general filing practice
Sources
- SRCForm p.5 — new eligible entity should not file Form 8832 if using default classification.
- SRCForm p.5 — entity must file Form 2553 for S corporation election.
- SRCForm p.5 — corporations are generally not eligible entities.
- SRCForm p.5 — eligible entities include LLCs and partnerships.
- SRCForm p.6 — attach a copy of Form 8832 to the entity’s federal tax return for the election year.
- SRCForm p.6 — if no return, attach copy to owners’ returns.
- SRCForm p.6 — election cannot take effect later than 12 months after filing.
- SRCForm p.8 — estimated average recordkeeping time is 2 hr., 46 min.
- SRCForm p.8 — late election relief must be filed within 3 years and 75 days from the requested effective date.
Common confusion points
Can a corporation file Form 8832?
Corporations are generally not eligible entities for this election.
→ Verify the entity is an LLC, partnership, or other eligible entity.
Do I need Form 8832 to become an S corporation?
S corporation elections require Form 2553, not Form 8832.
→ Use Form 2553 for S corporation status.
Will the election be effective if I request a date more than a year away?
An election cannot take effect later than 12 months after the filing date.
→ Ensure the requested effective date is within 12 months of filing.
Do I have to send Form 8832 with my tax return?
Instructions require attaching a copy to the entity’s federal tax return for the election year.
→ Include a copy with that year’s return.
What if my entity doesn’t file a return for the election year?
A copy must be attached to the federal returns of all direct or indirect owners for that year.
→ Attach the form to each owner’s return.
How long do I have to request late election relief?
Relief must be filed within 3 years and 75 days from the requested effective date.
→ File the relief request within that timeframe.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 2553 – file a corrected Form 2553 for errors in S corporation election.
Questions about IRS Form 8832
What is IRS Form 8832 used for?
Form 8832 tells the IRS how a business wants to be taxed—either as a corporation, partnership, or disregarded entity. You fill it out when you first decide on a classification or want to change it later.
Who must file IRS Form 8832?
The eligible entity itself must file IRS Form 8832.
What information does IRS Form 8832 require?
The form collects the entity’s election choice in Part I (including whether it is a first‑time election or a change) and, if needed, a request for late‑election relief in Part II.
Where do I file IRS Form 8832?
File Form 8832 with the Internal Revenue Service Center for the state where the entity’s principal business, office, or agency is located, as listed in the instructions.
How do I complete IRS Form 8832?
Complete Part I by checking box 1a for a first‑time election or box 1b for a change and provide the classification details. If seeking late‑election relief, fill Part II and check the appropriate Rev. Proc. box. Sign the form under penalties of perjury; an authorized representative and any affected owners must sign when the election is retroactive. Attach a copy of the form to the entity’s federal tax or information return (or to owners’ returns if the entity does not file). Mail the completed form to the IRS Center for the entity’s state.
What happens if IRS Form 8832 is filed incorrectly?
Failure to attach the required copy to the entity’s tax return or to file a consistent return can trigger penalties.
Can a corporation file Form 8832?
Corporations are generally not eligible entities for this election. Verify the entity is an LLC, partnership, or other eligible entity.
Do I need Form 8832 to become an S corporation?
S corporation elections require Form 2553, not Form 8832. Use Form 2553 for S corporation status.
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