This Form 8832 guide explains the IRS Entity Classification Election. Form 8832 makes an eligible entity classification election. Legal entity formation under state or foreign law and federal tax classification are different subjects. The requested classification, effective date, signatures and restrictions on changes must be reviewed before submitting the election.
Reviewed October 31, 2026. This is an independent guide. The version and availability information below identifies the IRS documents used for this page.
What Form 8832 does and who prepares it
An eligible entity uses the election form to choose a federal tax classification when the rules permit it.
For the connected reporting route, see Form 2553. Keep the role of that document separate from the task explained on this page.
| Official form | Form 8832 |
|---|---|
| IRS title | Entity Classification Election |
| Guide period | the applicable reporting period |
| Target version | Dec 2013 |
| Availability | Current IRS catalog PDF |
| Last checked | October 31, 2026 |
Get the Form 8832 PDF and check its status
Use the IRS source to confirm the document before completing a real filing. The download link is a reference to the official file; it is not a statement that every copy inside the PDF may be printed and submitted. Follow any instructions about electronic filing, scannable copies, recipient copies or attachments.
Which version of Form 8832 should you use?
This form follows a revision or continuing-use format rather than a new title for every calendar year. Check the revision printed on the document and the period requested inside it. A revision date, transaction date and tax year are different pieces of information. The current document should be read with the instructions that apply to the actual transaction or return.
Records to gather for Form 8832
- Entity formation and ownership records.
- EIN.
- Current tax classification.
- Requested effective date.
- Prior elections.
Keep a working reconciliation with these records. It should show the source of each reported item, any correction made before filing and the reason a different amount appears on a connected form. This is especially useful when a statement is corrected or a prior-year balance continues into the current calculation.
How to work through Form 8832
- Confirm applicability. Start with the purpose, filer category and version of the form. Complete any eligibility or applicability question before spending time on the numerical calculation.
- Prepare the source workpapers. Gather the records listed below and reconcile their totals. Keep prior-year balances, current-year transactions and estimated payments separate where they serve different purposes.
- Complete dependent calculations first. When a line refers to another form, schedule or worksheet, finish that supporting calculation first. Preserve any classification, limitation and carryforward information.
- Follow the line sequence. Use the actual line labels and arithmetic in the applicable form. A line number from an older version may refer to something different after a revision.
- Reconcile the filing package. Check names, identifying numbers, tax periods, totals and required attachments. Then use the filing method, signature process and deadline that apply to this filer and form.
Form-specific IRS instructions and reporting details
The following points retain the operative wording of the IRS documents linked above. Read each point with its stated conditions and the applicable form version. References to another form or section describe a connected requirement; they do not mean that every reader must file every referenced document.
Initial classification by a newly-formed entity. Skip lines 2a and 2b and go to line 3. Change in current classification. Go to line 2a. Has the eligible entity previously filed an entity election that had an effective date within the last 60 months? Yes. Go to line 2b. No. Skip line 2b and go to line 3.
2b Was the eligible entity’s prior election an initial classification election by a newly formed entity that was effective on the date of formation? Yes. Go to line 3. No. Stop here. You generally are not currently eligible to make the election (see instructions).
Eligible entity. An eligible entity is a business entity that is not included in items 1, or 3 through 9, under the definition of corporation provided under Definitions. Eligible entities include limited liability companies (LLCs) and partnerships. Generally, corporations are not eligible entities. However, the following types of corporations are treated as eligible entities: 1. An eligible entity that previously elected to be an association taxable as a corporation by filing Form 8832.
An entity that elects to be classified as a corporation by filing Form 8832 can make another election to change its classification (see the 60-month limitation rule discussed below in the instructions for lines 2a and 2b). 2. A foreign eligible entity that became an association taxable as a corporation under the foreign default rule described below.
Additional reporting conditions
Default Rules Existing entity default rule. Certain domestic and foreign entities that were in existence before January 1, 1997, and have an established federal tax classification generally do not need to make an election to continue that classification. If an existing entity decides to change its classification, it may do so subject to the 60-month limitation rule. See the instructions for lines 2a and 2b. See Regulations sections 301.7701-3(b)(3) and 301.7701-3(h)(2) for more details.
See the employment tax and excise tax return instructions for more information. Limited liability. A member of a foreign eligible entity has limited liability if the member has no personal liability for any debts of or claims against the entity by reason of being a member. This determination is based solely on the statute or law under which the entity is organized (and, if relevant, the entity’s organizational documents).
A member has personal liability if the creditors of the entity may seek satisfaction of all or any part of the debts or claims against the entity from the member as such. A member has personal liability even if the member makes an agreement under which another person (whether or not a member of the entity) assumes that liability or agrees to indemnify that member for that liability. Partnership. A partnership is a business entity that has at least two members and is not a corporation as defined above under Corporation.
Calculations and supporting information
When To File Generally, an election specifying an eligible entity’s classification 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 the election is filed. An eligible entity may be eligible for late election relief in certain circumstances. For more information, see Late Election Relief, later.
Exceptions and related reporting
Acceptance or Nonacceptance of Election The service center will notify the eligible entity at the address listed on Form 8832 if its election is accepted or not accepted. The entity should generally receive a determination on its election within 60 days after it has filed Form 8832. Care should be exercised to ensure that the IRS receives the election.
If the entity is not notified of acceptance or nonacceptance of its election within 60 days of the date of filing, take follow-up action by calling 1-800-829-0115, or by sending a letter to the service center to inquire about its status. Send any such letter by certified or registered mail via the U.S. Postal Service, or equivalent type of delivery by a designated private delivery service (see Notice 2004-83, 2004-52 I.R.B. 1030 (or its successor)).
If the IRS questions whether Form 8832 was filed, an acceptable proof of filing is: • A certified or registered mail receipt (timely postmarked) from the U.S. Postal Service, or its equivalent from a designated private delivery service; • Form 8832 with an accepted stamp; • Form 8832 with a stamped IRS received date; or • An IRS letter stating that Form 8832 has been accepted.
Specific Instructions Name. Enter the name of the eligible entity electing to be classified. Employer identification number (EIN). Show the EIN of the eligible entity electing to be classified.
Further form details
Note. Any entity that has an EIN will retain that EIN even if its federal tax classification changes under Regulations section 301.7701-3. If a disregarded entity’s classification changes so that it becomes recognized as a partnership or association for federal tax purposes, and that entity had an EIN, then the entity must continue to use that EIN. If the entity did not already have its own EIN, then the entity must apply for an EIN and not use the identifying number of the single owner.
A foreign entity that makes an election under Regulations section 301.7701-3(c) and (d) must also use its own taxpayer identifying number. See sections 6721 through 6724 for penalties that may apply for failure to supply taxpayer identifying numbers. If the entity electing to be classified using Form 8832 does not have an EIN, it must apply for one on Form SS-4, Application for Employer Identification Number. The entity must have received an EIN by the time Form 8832 is filed in order for the form to be processed.
An election will not be accepted if the eligible entity does not provide an EIN.
Further form details
3. The entity has reasonable cause for its failure to timely make the entity classification election. 4. Three years and 75 days from the requested effective date of the eligible entity's classification election have not passed. Affected person.
An affected person is either: • with respect to the effective date of the eligible entity's classification election, a person who would have been required to attach a copy of the Form 8832 for the eligible entity to its federal tax or information return for the tax year of the person which includes that date; or • with respect to any subsequent date after the entity's requested effective date of the classification election, a person who would have been required to attach a copy of the Form 8832 for the eligible entity to its federal tax or information return for the person's tax year that includes that subsequent date had the election first become effective on that subsequent date.
For details on the requirement to attach a copy of Form 8832, see Rev. Proc. 2009-41 and the instructions under Where To File.
Reading the lines and boxes
These selected labels come from the linked target PDF. They are a reading aid, not a replacement for the full line instructions or a completed calculation. Match the label and document version before transferring any amount.
| Line or box | Label in the source form | What to check |
|---|---|---|
| A | Foreign Country or U.S. Possession | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 1 | Type of election (see instructions): | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 2a | Has the eligible entity previously filed an entity election that had an effective date within the last 60 months? | Use the date or tax period requested by this particular field. A payment date, acquisition date and return year can describe different facts. |
| 2b | Was the eligible entity’s prior election an initial classification election by a newly formed entity that was effective on the date of | Use the date or tax period requested by this particular field. A payment date, acquisition date and return year can describe different facts. |
| 3 | Does the eligible entity have more than one owner? | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
Further selected fields
| Line or box | Label in the source form | What to check |
|---|---|---|
| 4 | If the eligible entity has only one owner, provide the following information: | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 5 | If the eligible entity is owned by one or more affiliated corporations that file a consolidated return, provide the name and | Use the identity of the person or entity requested on this line. Check that the name and identification number agree with the underlying tax records. |
| 6 | Type of entity (see instructions): | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 7 | If the eligible entity is created or organized in a foreign jurisdiction, provide the foreign country of | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 8 | Election is to be effective beginning (month, day, year) (see instructions) | Use the date or tax period requested by this particular field. A payment date, acquisition date and return year can describe different facts. |
A practical example
An eligible business entity considers a different federal tax classification. Its owners review the consequences and permitted election timing, confirm the existing classification and submit the supported election rather than changing only the label on a tax return.
This example illustrates the order of the review. It does not assume an unverified deduction, exemption, treaty rate or final tax amount. The applicable form instructions and the actual records determine the result.
Common mistakes to avoid with Form 8832
- Check that the entity is eligible to make the requested election.
- An entity classification election is not automatically an S corporation election.
- Review the permitted effective-date and repeat-election rules.
Questions about Form 8832
Does receiving or downloading this form mean I must file it?
An eligible entity uses the election form to choose a federal tax classification when the rules permit it. The form purpose and the applicable filing or furnishing conditions determine the action. Downloading a blank PDF does not itself create a filing obligation or establish eligibility for a tax benefit.
Is the revision date always the same as the tax year?
No. Some forms show a tax year, while continuing-use forms show a revision date and ask separately for the reporting period. Check the actual document and instructions. Do not relabel a payment or transaction solely because it was reported in a later calendar year.
What should I do if the underlying information is wrong?
Check that the entity is eligible to make the requested election. Keep the original record and the correction trail. The issuer correction process, an amended return and an updated certificate can be different procedures. Choose the process that matches the document and the actual error.
Which records should I keep with the completed form?
Retain the source documents, applicable worksheets, submitted version and filing or furnishing confirmations. For this form, the working file should include entity formation and ownership records, EIN, current tax classification. Keep continuing balances and prior-year support for as long as they remain relevant under the applicable recordkeeping rules.
Related forms and next steps
Use these guides when the connected issue applies to your records. Each page has its own purpose, reporting year and availability status.