IRS Form 8832: Entity Classification Election
Form 8832 lets an eligible entity choose or change its federal tax classification as a corporation, partnership, or entity disregarded as separate from its owner. A domestic LLC that accepts its normal default classification generally does not file it. If an eligible domestic LLC wants S-corporation status, Form 2553 is normally the relevant election instead.
What is IRS Form 8832 used for?
IRS Form 8832, Entity Classification Election, is used by an eligible entity to elect federal tax classification as a corporation, partnership, or entity disregarded as separate from its owner. For a domestic LLC, the default is generally partnership treatment when there are two or more members and disregarded-entity treatment when there is one owner. A domestic LLC normally files Form 8832 only when it wants a classification different from its default or wants to change a current classification.
Legal form and federal tax classification are different. Filing Form 8832 does not convert an LLC into a corporation under state entity law. It changes how the eligible entity is classified for federal tax purposes.
How Form 8832 Fits the LLC Tax System
Domestic LLCs usually begin with a federal default classification. A single-owner domestic LLC is generally disregarded for federal income tax purposes, while a domestic LLC with at least two members is generally treated as a partnership unless it elects corporate classification.
Form 8832 is broader than an “LLC C-corp form.” It can also be used by eligible entities to change from corporate classification to partnership or disregarded status when the eligibility and timing rules are met. Foreign eligible entities have their own default rules and election choices, so this page treats those cases separately rather than assuming domestic LLC rules apply worldwide.
Form 8832 vs. Form 2553
Entity Classification Election
Used by an eligible entity to elect or change classification as a corporation, partnership, or disregarded entity. A domestic LLC commonly uses it to elect association-taxable-as-a-corporation status.
S Corporation Election
Used by a corporation or other eligible entity to elect S-corporation status under section 1362. A timely eligible Form 2553 can also cause the entity to be deemed to have elected corporate classification, so a separate Form 8832 is generally unnecessary for that S-election path.
Important correction: do not say “Form 2553 Part IV automatically handles every LLC classification change.” The IRS rule is that an eligible entity that timely files Form 2553 and satisfies the S-corporation requirements is deemed to have made the corporate-classification election. Part IV of Form 2553 is specifically tied to certain late-election relief representations.
See the full LLC Taxed as an S Corp guide if S-corporation treatment is your goal.
Entity Classification Election Path Finder
This tool is for domestic LLCs. It identifies the likely federal election path and flags the 60-month limitation. It does not decide whether the tax election is financially beneficial.
This tool does not cover every foreign eligible entity, per-se corporation, tax-exempt entity, REIT, ownership-change ruling request, late-election relief case, or special industry. Confirm eligibility against the current Form 8832/2553 instructions before filing.
Who Should—and Should Not—File Form 8832?
Common domestic users include an LLC electing association-taxable-as-a-corporation treatment and an eligible entity changing its existing classification. The form also covers specified elections by foreign eligible entities.
Do not file Form 8832 merely to keep the default classification of a new eligible entity. The current instructions also say not to use it for an entity electing S-corporation classification, and they identify additional nonfilers such as certain tax-exempt entities and REITs.
Foreign entities need separate analysis. Certain foreign business entities are automatically classified as corporations (“per se” corporations) and are not eligible to choose under the check-the-box rules. Foreign eligible-entity defaults also depend on the number of owners and whether owners have limited liability.
Do You Need an EIN Before Filing?
Yes. The current Form 8832 instructions say the electing eligible entity must have received its EIN by the time Form 8832 is filed; the election will not be accepted without it. If the entity already has an EIN and is changing classification, do not obtain a new EIN merely because the classification changes.
If you still need the federal ID, use How to Get an EIN.
IRS Form 8832: Line-by-Line Guide
The old page described Part I as eight numbered lines. The current form actually includes Lines 1 through 10 in Part I, plus the consent/signature section; Part II contains Line 11 for late-election relief.
Initial classification or change
Choose 1a for an initial classification by a newly formed entity that does not want the applicable default. Choose 1b when changing the current classification.
60-month limitation screening
These questions determine whether a prior classification election with an effective date in the last 60 months blocks a new election. A qualifying initial election effective on the formation date is treated differently.
More than one owner?
If yes, the entity can elect partnership or association-taxable-as-a-corporation classification. If no, it can elect corporate or disregarded classification.
Single-owner information
For a one-owner entity, enter the owner and identifying number. The instructions contain special look-through rules for tiered disregarded entities and permit “none” in certain foreign-owner situations.
Parent of affiliated consolidated group
This is not a generic “parent company” line. Complete it when the eligible entity is owned by one or more members of an affiliated group of corporations that file a consolidated return.
Select the classification
Choose the correct domestic or foreign election box: association taxable as a corporation, partnership, or—when there is one owner—disregarded entity.
Foreign country of organization
Required when the electing entity is created or organized in a foreign jurisdiction, even if it is also organized under domestic law.
Effective date
Enter the intended effective date. Normally it cannot be more than 75 days before filing or later than 12 months after filing.
IRS contact person
Enter the name and title of the person the IRS may call for more information about the election.
Contact phone number
Enter the telephone number for the Line 9 contact person.
Consent and signatures
The form may be signed by each current owner, or by an officer, manager, or member authorized to make the election. For a retroactive effective date, certain people who owned the entity during the retroactive period but are no longer owners when filed must also sign.
Late-election relief explanation
Part II is completed only when requesting late classification relief under Revenue Procedure 2009-41. It requires the reason the election was not filed on time and additional declarations/signatures.
Effective-Date Window and the 60-Month Rule
| Rule | Current IRS treatment | What to watch |
|---|---|---|
| Retroactive window | Normally no more than 75 days before the filing date | A date farther back defaults to 75 days before filing unless valid late-election relief applies |
| Prospective window | Normally no later than 12 months after the filing date | A later date defaults to 12 months after filing |
| 60-month limitation | After an eligible entity makes an election to change classification, it generally cannot change again by election during the next 60 months | An initial election by a newly formed entity effective on formation is not subject to this limitation |
| Ownership-change relief | The IRS may permit another election within the 60-month period by private letter ruling when the regulatory ownership-change conditions are satisfied | A >50% change is not an automatic permission slip |
| Late classification relief | Rev. Proc. 2009-41 can provide relief in qualifying cases generally within 3 years and 75 days of the requested effective date | Consistent returns, reasonable cause and other requirements apply |
Tax Consequences of Changing Classification
A classification change can be treated as a deemed transaction for federal tax purposes. For example, when a partnership elects corporate classification, the IRS rules generally deem the partnership to contribute its assets and liabilities to the corporation for stock and then liquidate by distributing the stock to its partners. A disregarded entity electing corporate classification is generally treated as if its owner contributed the entity's assets and liabilities to the corporation for stock.
These deemed transactions can have tax consequences depending on liabilities, basis, built-in gain, owner status and other facts. Do not assume Form 8832 is “just paperwork.” If corporate classification is selected, a domestic corporation currently calculates regular federal corporate income tax at 21% of taxable income under Form 1120 rules, but the overall owner/entity tax result depends on far more than that rate.
How to File Form 8832
Confirm the election is actually needed
Do not file merely to keep a domestic LLC's default classification. If S-corporation status is the goal, confirm the Form 2553 path instead.
Have the EIN before filing
The electing entity must have received its EIN; “Applied For” is not accepted on the EIN line.
Complete Lines 1–10 and signatures
Choose the classification carefully, enter the effective date, and collect the required consent/signatures.
Use the current IRS mailing address
The IRS currently directs Form 8832 filers to Kansas City or Ogden based on the entity's location. Foreign-country/U.S.-possession filers use the Ogden 84201-0023 address.
Keep proof of filing
The IRS specifically discusses certified/registered mail or equivalent designated private-delivery proof, an IRS-received stamp, or an IRS acceptance letter as examples of filing proof.
Attach the required copy to the return
Attach a copy of Form 8832 to the entity's federal tax or information return for the year of the election. If the entity has no filing requirement for that year, the owner-attachment rules may apply. Do not sign the copy attached to the return.
Current Form 8832 Mailing Addresses
The IRS changed the mailing addresses after the December 2013 form was printed. Use the current IRS address page rather than relying on an old PDF table.
| Principal business / office / agency location | Current IRS mailing destination |
|---|---|
| CT, DE, DC, GA, IL, IN, KY, ME, MD, MA, MI, NH, NJ, NY, NC, OH, PA, RI, SC, VT, VA, WV, WI | Department of the Treasury · Internal Revenue Service · Kansas City, MO 64999 |
| AL, AK, AZ, AR, CA, CO, FL, HI, ID, IA, KS, LA, MN, MS, MO, MT, NE, NV, NM, ND, OK, OR, SD, TN, TX, UT, WA, WY | Department of the Treasury · Internal Revenue Service · Ogden, UT 84201 |
| Foreign country or U.S. possession | Department of the Treasury · Internal Revenue Service · Ogden, UT 84201-0023 |
Determination letter: the Form 8832 instructions say the entity should generally receive an acceptance/nonacceptance determination within 60 days after filing. If no notice arrives within that period, the instructions tell filers to follow up with the IRS.
Late Form 8832 Election Relief
Revenue Procedure 2009-41 provides late entity-classification relief when its conditions are met. The Form 8832 instructions summarize requirements including: the failure was solely because Form 8832 was not timely filed; applicable returns were filed consistently (or the first return is not yet due); the entity has reasonable cause; and the request is generally made within 3 years and 75 days of the requested effective date.
If Rev. Proc. 2009-41 does not apply, the instructions state that relief may require a private letter ruling and a user fee. Late S-corporation elections have a separate relief framework, so do not use the Form 8832 late-classification section as a substitute for analyzing late Form 2553 relief.
Still Need to Form the LLC?
Northwest Registered Agent
Form 8832 is a federal tax-classification election, not an LLC-formation filing. If you reached this guide before forming the underlying LLC, Northwest is one paid formation option if you prefer filing assistance instead of forming directly with the state.
See Northwest's current offer →Affiliate disclosure: Enjoys-life may earn a commission if you use this link. Northwest is optional and does not determine whether Form 8832 is appropriate.
Form 8832 Mistakes to Avoid
- Filing it just to keep a domestic LLC's default tax status. A new eligible entity normally does not need 8832 for the default.
- Using Form 8832 as the S-corp election form. Eligible S elections use Form 2553; timely Form 2553 can carry the deemed corporate-classification election.
- Assuming Part IV of Form 2553 is the normal classification mechanism. Part IV is associated with certain late-election relief representations.
- Ignoring the 60-month limitation. A later classification change may be blocked.
- Assuming a >50% ownership change automatically cancels the 60-month rule. The instructions describe IRS permission through a private letter ruling under the specified conditions.
- Using an effective date outside the normal window. The IRS has specific default rules for dates that are too early or too late.
- Omitting Lines 9–10 or required signatures. The current form contains both contact fields and a detailed consent section.
- Mailing to an obsolete address. The current IRS address update supersedes the older printed table.
- Forgetting the copy-attachment rule. The election-year return generally needs a copy of Form 8832.
- Ignoring deemed transaction consequences. Classification changes can produce substantive federal tax consequences.
Primary IRS Sources
This guide is maintained as an educational federal-tax-election resource. Form structure, timing, 60-month limitation, EIN requirement, signature rules, mailing addresses, determination timing and late-election relief were checked against current IRS materials. Entity-classification changes can have significant tax consequences, so complex or high-value elections should be reviewed with a qualified tax professional.