IRS Form 8832: Entity Classification Election
Take control of your business's tax future. Use this form to change how the IRS classifies your LLC or eligible entity for federal tax purposes. Fill out, review, and sign securely online.
Fill Out Form 8832 OnlineWhat Exactly is Form 8832?
IRS Form 8832, officially titled the Entity Classification Election, is a powerful document that allows eligible businesses to choose how they are taxed by the federal government. Often referred to as the "check-the-box" election, this form overrides the default tax classification assigned by the IRS.
For example, by default, the IRS treats a single-member LLC as a "disregarded entity" (taxed like a sole proprietorship) and a multi-member LLC as a partnership. If you want your LLC to be taxed as a C-Corporation instead, you must file Form 8832 to make that official election.
Who Must File?
- LLCs choosing to be taxed as a C-Corporation.
- Partnerships wanting to be taxed as an association (corporation).
- Foreign entities seeking a specific U.S. tax classification.
- Businesses changing their previously elected classification.
Who Should NOT File?
- LLCs electing S-Corporation status (use Form 2553 instead).
- Tax-exempt organizations under section 501(a).
- Real Estate Investment Trusts (REITs).
- Entities happy with their default IRS tax classification.
Detailed Form Walkthrough
Form 8832 is relatively short but requires precise attention to detail. Here is how the form is broken down:
Basic Entity Information
At the very top, you will provide the core identity of your business. This includes the legal name of the entity, the Employer Identification Number (EIN), and the primary mailing address. Note: You cannot use a Social Security Number (SSN) on this form; you must have an EIN.
Part I: Election Information
This is the heart of the "check-the-box" election. You will answer a series of questions to define exactly what you are doing:
- Type of Election: You must indicate whether this is an initial classification by a newly-formed entity, or a change in current classification for an existing entity.
- Previous Elections: The IRS restricts how often you can change your tax status (generally only once every 60 months). You must disclose if you've filed an entity election recently.
- Entity Type: You will select your exact structural change (e.g., a domestic eligible entity electing to be classified as an association taxable as a corporation).
Part II: Late Election Relief
If you missed the standard filing deadline, you aren't necessarily out of luck. Part II allows you to request relief under Revenue Procedure 2009-41. You will need to provide a reasonable cause explanation for why the election was not filed on time, and an authorized officer must sign the declaration under penalties of perjury.
Deadlines and Filing Rules
Timing is critical when filing Form 8832. Generally, the election cannot take effect more than 75 days prior to the date the election is filed, nor can it take effect later than 12 months after the date it is filed. If you do not specify an effective date on the form, the IRS will default to the date the form was filed.
Because tax laws and filing windows can shift, always check with Internal Revenue Service (IRS) for the current year's deadline and specific mailing addresses for your state.
What to Have Ready Before Starting
- Employer Identification Number (EIN): Required for the entity making the election.
- Formation Documents: Articles of Organization or Incorporation to verify your exact legal name and formation date.
- Owner Information: Names and identifying numbers for all affiliated owners if filing as a disregarded entity.
- Prior Election Records: Dates of any previous Form 8832 filings within the last 60 months.
How to Fill Out Form 8832 on AmendSign
Completing this form manually can lead to rejected elections due to missed checkboxes. AmendSign makes it foolproof:
- Enter Your Details: Input your business name, EIN, and address into our guided online interface.
- Select Your Election: Choose your desired tax classification from our clear, plain-English dropdowns.
- Review and Sign: Ensure your effective dates align with IRS rules, then securely e-sign the document.
- Download and File: Instantly download your perfectly formatted PDF, ready to be mailed to the appropriate IRS processing center.
Frequently Asked Questions
No. If you want your LLC or C-Corporation to be taxed as an S-Corporation, you should file Form 2553 (Election by a Small Business Corporation) instead. Filing Form 2553 automatically classifies you as an association taxable as a corporation for S-Corp purposes.
What happens if I file Form 8832 late?▼If you miss the 75-day window for your desired effective date, you may still be eligible for late election relief. You must complete Part II of Form 8832, explaining the reasonable cause for your failure to file on time, provided you meet the requirements of Rev. Proc. 2009-41.
Can I change my tax classification every year?▼Generally, no. Once you make an election to change your classification using Form 8832, you cannot change it again for 60 months (5 years). There are rare exceptions, such as a change in ownership of more than 50%, but these require special IRS approval.
Does a single-member LLC need to file this form?▼If you want to be taxed as a sole proprietorship (a disregarded entity), you do not need to file Form 8832; this is your default status. You only need to file if you want the single-member LLC to be taxed as a C-Corporation.
Who is authorized to sign Form 8832?▼The form must be signed by either each member of the electing entity who is an owner at the time the election is filed, or any officer, manager, or member who is authorized (under local law or the entity's organizational documents) to make the election and who represents having such authorization under penalties of perjury.