Fill out Form 8832 (Entity Classification Election) online
Form 8832 is used by eligible entities to elect how they are classified for federal tax purposes. An entity can choose to be taxed as a corporation, a partnership, or a disregarded entity, depending on the number of members and the desired tax treatment.
How to fill out Form 8832 (Entity Classification Election)
Enter entity information
Provide the entity's legal name, EIN, address, and the date the entity was formed. Indicate whether the entity is domestic or foreign.
Select the desired classification
Choose the tax classification: corporation, partnership, or disregarded entity (for single-member entities). Indicate the effective date of the election, which cannot be more than 75 days prior to the filing date.
Provide ownership details
List the names, TINs, and ownership percentages of all members or owners of the entity. For a single-member entity electing disregarded status, provide the owner's information.
Sign and submit
An authorized representative of the entity must sign the form. Attach any required consent statements from all members. File with the IRS at the designated address.
About Form 8832 (Entity Classification Election)
Who needs this form
LLCs and other eligible entities that want to change their default federal tax classification. Single-member LLCs default to disregarded entity status and multi-member LLCs default to partnership status, but either can elect to be treated as a corporation. Foreign entities may also use this form to elect their U.S. tax classification.
Where to submit
File with the IRS at the address specified in the form instructions. The election can be effective on the date of filing or up to 75 days before the filing date. Late election relief may be available under Rev. Proc. 2009-41.
Source and content freshness
- Reviewed: 2026-02-24
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Filing after the 75-day window for a retroactive effective date without requesting late election relief
- Not understanding that electing corporate status triggers a deemed contribution of assets and may have tax consequences
- Failing to file the form when forming a new entity that does not want the default classification
- Confusing Form 8832 with Form 2553 (S corporation election), which is a separate filing
Frequently asked questions
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Can I change my entity classification more than once?
An entity generally cannot change its classification again for 60 months after an election takes effect. However, this restriction does not apply if more than 50% of the entity ownership changed since the last election, or if the IRS permits a change to reflect the entity's current business operations.
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