Form 8832 LLC Tax Classification Election Form: Edit Online Free & Download PDF
LLC Tax Classification Election Form: Entity Classification Election
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Form 8832 in short
Form 8832 lets an eligible business entity, such as an LLC or partnership, choose how it is classified for federal tax purposes: as a corporation, a partnership, or an entity disregarded from its owner. Without it, default rules apply. An entity that wants S corporation status files Form 2553 instead.
| Issued by | Internal Revenue Service (IRS) |
|---|---|
| Current version | Rev. December 2013 (checked 2026-10-25) |
| Who fills it in | A domestic eligible entity electing to be taxed as a corporation or changing its current classification, and foreign eligible entities electing out of their default classification. Do not file it if the default classification is the one you want, or for tax-exempt entities, REITs, or an S corporation election. |
| Who receives it | The IRS service center for the state of the entity's principal business, office or agency. A copy is also attached to the entity's federal tax or information return for the year of the election. |
| Where to send it | Use the updated addresses on page 1 of the PDF, which replace the older list in the instructions: Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999, or Ogden, UT 84201, depending on the state. Entities in a foreign country or U.S. possession use Ogden, UT 84201-0023. Also attach an unsigned copy to the entity's return for the election year. |
| Deadline | The election can take effect no more than 75 days before the date it is filed and no later than 12 months after. Late election relief under Rev. Proc. 2009-41 may be requested within 3 years and 75 days of the requested effective date. |
| Official links | Official page · Official PDF |
What changed
The form is still the December 2013 revision. The IRS added a cover page with new mailing addresses that replace the ones in the instructions.
How to fill out Form 8832, line by line
| Header | Entity name, EIN and address Enter the electing entity's name and its own EIN. Do not write Applied For; the entity must already have an EIN or the election will not be accepted. Check the boxes for an address change or for late election relief if they apply. |
| Line 1 | Type of election Check 1a for an initial classification by a newly formed entity. Check 1b to change the current classification. |
| Lines 2a and 2b | 60-month limitation If the entity changed classification by election in the last 60 months, it generally cannot change again, unless that earlier election was the initial one made on the date of formation. |
| Lines 3 and 4 | Number of owners and single owner details An entity with more than one owner can choose partnership or corporation. A single-owner entity can choose corporation or disregarded, and gives the owner's name and SSN, ITIN or EIN. |
| Line 5 | Parent corporation Only if the entity is owned by members of an affiliated group that files a consolidated return. |
| Line 6 | Type of entity Check one of six boxes: domestic or foreign entity electing corporation, partnership or disregarded status. |
| Lines 7 and 8 | Foreign country and effective date Line 7 is for entities organized abroad. Line 8 is the effective date. If blank, the election takes effect on the filing date. Dates more than 75 days back or 12 months ahead are moved to those limits. |
| Lines 9 and 10 | Contact person and phone Name and title of the person the IRS can call about the election. |
| Consent statement | Signatures, dates and titles Signed by each owner at the time of filing, or by an officer, manager or member authorized to make the election. For a retroactive date, former owners in that period also sign. |
| Part II, line 11 | Late election relief Complete only when requesting relief under Rev. Proc. 2009-41. Explain why the election was late. An authorized representative and each affected person sign. |
Common mistakes to avoid
- Filing Form 8832 to elect S corporation status. That election is made on Form 2553.
- Filing it when the entity wants its default classification. The instructions say not to file in that case.
- Writing Applied For in place of an EIN. The election will not be accepted without an EIN.
- Applying for a new EIN when an existing entity changes classification. It keeps its existing EIN.
- Choosing an effective date more than 75 days before filing, which moves the date to 75 days before filing.
- Mailing to the old addresses printed in the instructions instead of the updated addresses on page 1 of the PDF.
- Not getting signatures from every owner, or from an authorized officer, manager or member.
- Forgetting to attach a copy to the entity's return for the election year, which can lead to penalties.
Questions about Form 8832
What is the default classification for an LLC?
Unless it files Form 8832, a domestic eligible entity with two or more members is a partnership, and one with a single owner is disregarded as separate from its owner.
Do I need Form 8832 if my LLC wants to be an S corporation?
No. The instructions say an eligible entity that timely files Form 2553 and qualifies is treated as having elected to be taxed as a corporation.
How long does it take to hear back?
The instructions say the entity should generally receive a determination within 60 days. If it does not, call 1-800-829-0115 or write to the service center.
How can I prove I filed it?
Acceptable proof includes a certified or registered mail receipt, a copy with an accepted stamp or IRS received date, or an IRS acceptance letter.
Can we change our classification again later?
Generally not within 60 months after the effective date of an election to change classification. The limit does not apply if the earlier election was made by a new entity effective on its formation date.
What if we missed the deadline?
Late election relief may be available under Rev. Proc. 2009-41 if the conditions in Part II are met and no more than 3 years and 75 days have passed since the requested effective date.
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Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the Internal Revenue Service or any government agency. This page is general information, not legal or tax advice.