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IRS 8832, Entity Classification Election Form

Through the successful filing of this form, an eligible entity will be officially classified as a corporation, partnership, or entity with federal status. Upon official classification, entity will be under federal taxation rules and regulations.Download

Extracted Text for Proper Search

Form  	8832 	
(Rev. January 2012) Department of the Treasury   Internal Revenue Service 	
Entity Classification Election 	OMB No. 1545-1516 	
Type 
or  
Print   	
Name of eligible entity making election 	Employer identification number 	
Number, street, and room or suite no. If a P.O. box, see instructions. 
City or town, state, and ZIP code. If a foreign address, enter city, province or state, postal code and country. Follow the country’s practice for entering the   postal code. 	
▶ Check if: 	Address change 	Late classification relief sought under Revenue Procedure 2009-41	
Relief for a late change of entity classification election sought under Revenue Procedure 2010-32 	
Part I	Election Information	
1 	Type of election  	(see instructions): 	
a 	Initial classification by a newly-formed entity. Skip lines 2a and 2b and go to line 3. 	
b 	Change in current classification. Go to line 2a. 	
2 a 	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. 	
2 b 	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). 	
3 	Does the eligible entity have more than one owner? 	
Yes. 	You can elect to be classified as a partnership or an association taxable as a corporation. Skip line 4 and go to line 5. 	
No. 	You can elect to be classified as an association taxable as a corporation or to be disregarded as a separate entity. Go  	to 	 line 4. 	
4 	If the eligible entity has only one owner, provide the following information: 	
a 	Name of owner 	▶	
b 	Identifying number of owner 	▶	
5 	If the eligible entity is owned by one or more affiliated corporations that file a consolidated return, provide the name and   
employer identification number of the parent corporation: 	
a 	Name of parent corporation 	▶ 	
b 	Employer identification number 	▶ 	
For Paperwork Reduction Act Notice, see instructions. 	Cat. No. 22598R 	Form 	8832	 (Rev. 1-2012)

Form 8832 (Rev. 1-2012) 	Page 	2 	
Part I	Election Information 	(Continued)	
6 	Type of entity  	(see instructions): 	
a 	A domestic eligible entity electing to be classified as an association taxable as a corporation. 	
b 	A domestic eligible entity electing to be classified as a partnership. 	
c 	A domestic eligible entity with a single owner electing to be disregarded as a separate entity. 	
d 	A foreign eligible entity electing to be classified as an association taxable as a corporation. 	
e 	A foreign eligible entity electing to be classified as a partnership. 	
f 	A foreign eligible entity with a single owner electing to be disregarded as a separate entity. 	
7 	If the eligible entity is created or organized in a foreign jurisdiction, provide the foreign country of   
organization 	▶	
8 	Election is to be effective beginning (month, day, year) (see instructions) 	.	.	.	.	.	.	.	.	.	.	.	. ▶	
9 	Name and title of contact person whom the IRS may call for more information 	10 	Contact person’s telephone number 	
Consent Statement and Signature(s) (see instructions) 	
Under penalties of perjury, I (we) declare that I (we) consent to the election of the above-named entity to be classified as indicated   above, and that I (we) have examined this election and consent statement, and to the best of my (our) knowledge and belief, this election and consent statement are true, correct, and complete. If I am an officer, manager, or member signing for the entity, I further declare under penalties of perjury that I am authorized to make the election on its behalf. 	
Signature(s) 	Date 	Title 	
Form 	8832	 (Rev. 1-2012)

Form 8832 (Rev. 1-2012) 	Page 	3 	
Part II	Late Election Relief	
11	Provide the explanation as to why the entity classification election was not filed on time (see instructions).	
Under penalties of perjury, I (we) declare that I (we) have examined this election, including accompanying documents, and, to the best  of my (our) knowledge and belief, the election contains all the relevant facts relating to the election, and such facts are true, correct, and complete. I (we) further declare that I (we) have personal knowledge of the facts and circumstances related to the election. I (we) further declare that the elements required for relief in Section 4.01 of Revenue Procedure 2009-41 have been satisfied.	
Signature(s) 	Date 	Title 	
Form 	8832	 (Rev. 1-2012)

Form 8832 (Rev. 1-2012) 	Page 	4 	
General Instructions 
Section references are to the Internal   Revenue Code unless otherwise noted. 
What Is New:
A checkbox was added for explanatory language of the Rev. Proc. 2010-32, foreign entities that meet the requirements of Rev. Proc. 2010-32, 2010-36 I.R.B. 320. 
The IRS has created a page on IRS.gov for information about Form 8832 and its instructions at 	www.irs.gov/form8832	. 	Information about any future developments affecting Form 8832 (such as legislation enacted after we release it) will be posted on  that page.
Purpose of Form 
An eligible entity uses Form 8832 to elect  how it will be classified for federal tax  purposes, as a corporation, a partnership, or an entity disregarded as separate from its owner. An eligible entity is classified for federal tax purposes under the default rules described below unless it files Form 8832 or Form 2553, Election by a Small Business Corporation, to elect a classification or change its current classification. See 	Who	 	Must File	 below. 	
The IRS will use the information entered on this form to establish the entity’s filing and reporting requirements for federal tax  purposes. 
TIP	
A new eligible entity should not file Form 8832 if it will be using its default classification (see 	Default 	Rules	 below). 	
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. 	
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.  
Domestic default rule. 	Unless an 	 election is  	made on Form 8832, a	 domestic eligible entity 	is: 	
1. A partnership if it has two or more 	 	members. 
2. Disregarded as an entity separate	 from 	its owner if it has a single owner. 
A change in the number of members of  an eligible entity classified as an 	association 	 	(defined below) does not affect the entity’s classification. However, an eligible entity classified as a partnership will become a disregarded entity when the entity’s membership is reduced to one member and a disregarded entity will be classified as a partnership when the entity has more than one member.   
Foreign default rule. 	Unless an election is 	  	made on Form 8832, a foreign eligible	 entity 	is: 
1. A partnership if it has two or more 	 	members and at least one member does	 not 	have limited liability. 
2. An association taxable as a	 corporation if 	all members have limited	 liability. 	
3. Disregarded as an entity separate	 from 	its owner if it has a single owner	 that does not 	have limited liability. 
However, if a qualified foreign entity (as defined in section 3.02 of Rev. Proc. 2010-32) files a valid election to be classified as a  partnership 	based on the reasonable  	assumption that it had two or more owners as of the effective date of the election	, and the  	qualified entity is later determined to have a  single owner, the IRS will deem the election to be an election to be classified as a disregarded entity provided: 
1. The qualified entity's owner and 	purported owners file amended returns that are consistent with the treatment of the entity as a disregarded entity;
2. The amended returns are filed before the 	close of the period of limitations on assessments under section 6501(a) for the relevant tax year; and
3. The corrected Form 8832 is filed and 	attached to the amended tax return. Corrected Form 8832 must include across the top the statement “FILED PURSUANT TO REVENUE PROCEDURE 2010-32;”
Also, if the qualified foreign entity (as defined in section 3.02 of Rev. Proc. 2010-32) files a valid election to be classified as a disregarded entity based on the reasonable assumption that it had a single owner as of the effective date of the election, and the qualified entity is later determined to have two or more owners, the IRS will deem the election to be an election to be classified as a partnership provided:
1. The qualified entity files information 	returns and the actual owners file original or amended returns consistent with the treatment of the entity as a partnership;
2. The amended returns are filed before the 	close of the period of limitations on assessments under section 6501(a) for the relevant tax year; and
3. The corrected Form 8832 is filed and 	attached to the amended tax returns. Corrected Form 8832 must include across the top the statement “FILED PURSUANT TO REVENUE PROCEDURE 2010-32”; see Rev. Proc. 2010-32, 2010-36 I.R.B. 320 for details.	
Definitions 
Association. 	For purposes of this form,	 an 	association is an eligible entity taxable	 as a 	corporation by election or, for foreign	 eligible 	entities, under the default rules	 (see 	Regulations section 301.7701-3).  
Business entity. 	A business entity is any 	  	entity recognized for federal tax purposes 	 	that is not properly classified as a trust	 under 	Regulations section 301.7701-4 or	 otherwise 	subject to special treatment	 under the Code 	regarding the entity’s	 classification. See 	Regulations section	 301.7701-2(a).  	
Corporation. 	For federal tax purposes, a 	  	corporation is any of the following: 
1. A business entity organized under a 	 	federal or state statute, or under a statute	 of a 	federally recognized Indian tribe, if	 the statute 	describes or refers to the	 entity as 	incorporated or as a corporation,	 body 	corporate, or body politic. 
2. An association (as determined under 	 	Regulations section 301.7701-3). 
3. A business entity organized under a 	 	state statute, if the statute describes or	 refers 	to the entity as a joint-stock	 company or joint-	stock association. 
4. An insurance company.  
5. A state-chartered business entity 	 	conducting banking activities, if any of its 	  	deposits are insured under the Federal 	 	Deposit Insurance Act, as amended, 12	 U.S.	C. 1811 et seq., or a similar federal	 statute. 	
6. A business entity wholly owned by a 	 	state or any political subdivision thereof,	 or a 	business entity wholly owned by a	 foreign 	government or any other entity	 described in 	Regulations section	 1.892-2T. 	
7. A business entity that is taxable as a 	 	corporation under a provision of the Code 	 	other than section 7701(a)(3). 
8. A foreign business entity listed on	 page 	7. See Regulations section	 301.7701-2(b)(8) 	for any exceptions and inclusions to items on this list and for any revisions made to this list since these	 instructions were printed. 	
9. An entity created or organized under	 the 	laws of more than one jurisdiction	 (business 	entities with multiple charters) if	 the entity is 	treated as a corporation with	 respect to any 	one of the jurisdictions.	 See Regulations 	section 301.7701-2(b)(9) for examples. 
Disregarded entity. 	A disregarded entity	 is 	an eligible entity that is treated as an	 entity 	not separate from its single owner for income tax purposes. A “disregarded entity” is treated as separate from its owner for: 
• Employment tax purposes, effective for  wages paid on or after January 1, 2009; and 
• Excise taxes reported on Forms 720, 730,  2290, 11-C, or 8849, effective for excise taxes reported and paid after December 31, 2007.
See the employment tax and excise tax return instructions for more information.

Form 8832 (Rev. 1-2012) 	Page 	5 	
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. 
Who Must File 
File this form for an eligible entity that is one of the following:  
• A domestic entity electing to be classified as  an association taxable as a corporation.  
• A domestic entity electing to change its   current classification (even if it is currently  classified under the default rule).  
• A foreign entity that has more than one  owner, all owners having limited liability,  electing to be classified as a partnership.  
• A foreign entity that has at least one owner  that does not have limited liability, electing to be classified as an association taxable as a corporation.  
• A foreign entity with a single owner having  limited liability, electing to be an entity disregarded as an entity separate from its owner.  
• A foreign entity electing to change its   current classification (even if it is currently  classified under the default rule).  
Do not file this form for an eligible entity that  is:  
• Tax-exempt under section 501(a); 
• A real estate investment trust (REIT), as   defined in section 856; or  
• Electing to be classified as an S corporation.  An eligible entity that timely files Form 2553 to elect classification as an S corporation and meets all other requirements to qualify as an S corporation is deemed to have made an election under Regulations section 301.7701-3(c)(v) to be classified as an  association taxable as a corporation. 
All three of these entities are deemed to  have made an election to be classified as an association. 
Effect of Election 
The federal tax treatment of elective changes in classification as described in Regulations section 301.7701-3(g)(1) is summarized as follows: 	
• If an eligible entity classified as a partnership elects to be classified as an association, it is deemed that the partnership contributes all of its assets and liabilities to the association in exchange for stock in the association, and immediately thereafter, the partnership liquidates by distributing the stock of the association to its partners.  
• If an eligible entity classified as an  association elects to be classified as a  partnership, it is deemed that the association distributes all of its assets and liabilities to its shareholders in liquidation of the association, and immediately thereafter, the shareholders contribute all of the distributed assets and liabilities to a newly formed partnership.  
• If an eligible entity classified as an   association elects to be disregarded as an  entity separate from its owner, it is deemed that the association distributes all of its assets and liabilities to its single owner in liquidation of the association.  
• If an eligible entity that is disregarded as an  entity separate from its owner elects to be classified as an association, the owner of the eligible entity is deemed to have contributed all of the assets and liabilities of the entity to the association in exchange for the stock of the association.  
Note. 	For information on the federal tax 	  	consequences of elective changes in classification, see Regulations section 	 	301.7701-3(g). 
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.	
Where To File 
File Form 8832 with the Internal Revenue  Service Center for your state listed below. 
In addition, attach a copy of Form 8832 to the entity’s federal tax or information return for the tax year of the election. If the entity is not required to file a return for that year, a copy of its Form 8832 must be attached to the federal tax returns of all direct or indirect owners of the entity for the tax year of the owner that includes the date on which the election took effect. An indirect owner of the electing entity does not have to attach a copy of the Form 8832 to its tax return if an entity in which it has an interest is already filing a copy of the Form 8832 with its return. Failure to attach a copy of Form 8832 will not invalidate an otherwise valid election, but penalties may be assessed against persons who are required to, but do not, attach Form 8832. 
Each member of the entity is required to file the member's return consistent with the entity election. Penalties apply to returns filed inconsistent with the entity’s election. 	
If the entity’s principal   business, office, or agency is located in: 	
Use the following  Internal Revenue  Service Center  address: 	
Connecticut, Delaware,  District of Columbia,  Illinois, Indiana,  Kentucky, Maine,  Maryland,  Massachusetts,  Michigan, New  Hampshire, New Jersey,  New York, North  Carolina, Ohio,  Pennsylvania, Rhode  Island, South Carolina,  Vermont, Virginia, West  Virginia, Wisconsin 	
Cincinnati, OH 45999 	
If the entity’s principal  business, office, or agency is located in: 	
Use the following  Internal Revenue  Service Center  address: 	
Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Georgia, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota,  Oklahoma, Oregon, South Dakota, Tennessee, Texas, Utah, Washington, Wyoming 	
Ogden, UT 84201 	
A foreign country or  U.S. possession 	
Ogden, UT 84201-0023 	
Note. 	Also attach a copy to the entity’s 	  	federal income tax return for the tax year	 of 	the election. 
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.

Form 8832 (Rev. 1-2012) 	Page 	6 	
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. 
▲	!	CAUTION	
Do not put “Applied For” on this line.	 	
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. 
▲	!	CAUTION	
Do not apply for a new EIN for an existing entity that is changing its classification if the entity already has an EIN.	
Address. 	Enter the address of the entity 	 	electing a classification. All	 correspondence 	regarding the	 acceptance or nonacceptance 	of the	 election will be sent to this address. 	 	Include the suite, room, or other unit	 number 	after the street address. If the	 Post Office 	does not deliver mail to the	 street address 	and the entity has a P.O.	 box, show the box 	number instead of the 	 street address. If the 	electing entity 	 receives its mail in care of a 	third party	 (such as an accountant or an 	attorney),	 enter on the street address line    	“C/O”	 followed by the third party’s name and 	 	street address or P.O. box.  
Address change. 	If the eligible entity has 	  	changed its address since filing Form	 SS-4 or 	the entity’s most recently-filed	 return 	(including a change to an “in care	 of” 	address), check the box for an	 address 	change.  
Late-classification relief sought under  Revenue Procedure 2009-41. 	Check the box 	if the entity is seeking relief under Rev. Proc. 2009-41, 2009-39 I.R.B. 439, for a late classification election. For more information, see 	Late Election Relief	, later.	
Relief for a late change of entity classification election sought under Revenue Procedure 2010-32. 	Check the box 	if the entity is seeking relief under Rev. Proc. 2010-32, 2010-36 I.R.B. 320. For more information, see 	Foreign default rule, 	earlier.	
Part I. Election Information
Complete Part I whether or not the entity is seeking relief under Rev. Proc. 2009-41 or Rev. Proc. 2010-32. 
Line 1. 	Check box 1a if the entity is	 choosing  	a classification for the first time (i.e., the entity does not want to be classified under the applicable default classification). Do not file this form if the entity wants to be classified under the default rules. 
Check box 1b if the entity is changing its current classification.  
Lines 2a and 2b. 60-month limitation rule.   Once an eligible entity makes an	 election to 	 	change	 its classification, the	 entity generally 	cannot change its	 classification by election 	again during the	 60 months after the effective 	date of the 	 election. However, the IRS may 	(by	 private letter ruling) permit the entity to 	 	change its classification by election within	 the 	60-month period if more than 50% of	 the 	ownership interests in the entity, as of	 the 	effective date of the election, are	 owned by 	persons that did not own any	 interests in the 	entity on the effective date	 or the filing date of 	the entity’s prior	 election.   	
Note. 	The 60-month limitation does not	 apply  	if the previous election was made	 by a	 newly 	formed	 eligible entity and was	 effective on the 	date of formation.  
Line 4. 	If an eligible entity has only one 	  	owner, provide the name of its owner on	 line 	4a and the owner’s identifying	 number (social 	security number, or	 individual taxpayer 	identification number,	 or EIN) on line 4b. If the 	electing eligible entity is owned by an entity that is a disregarded entity or by an entity that is a member of a series of tiered disregarded entities, identify the first entity (the entity closest to the electing eligible entity) that is not a disregarded entity. For example, if the electing eligible entity is owned by disregarded entity A, which is owned by another disregarded entity B, and disregarded entity B is owned by partnership C, provide the name and EIN of partnership C as the owner of the electing eligible entity. If the owner is a	 foreign person or entity and does 	not	 have a U.S. identifying number, enter 	 	“none” on line 4b.  
Line 5. 	If the eligible entity is owned by	 one or  	more members of an affiliated	 group of 	corporations that file a	 consolidated return, 	provide the name	 and EIN of the parent 	corporation. 
Line 6. 	Check the appropriate box if you	 are 	changing a current classification (no	 matter 	how achieved), or are electing out	 of a default 	classification. Do not file this	 form if you fall 	within a default	 classification that is the 	desired	 classification for the new entity. 	
Line 7. 	If the entity making the election is 	 	created or organized in a foreign	 jurisdiction, 	enter the name of the foreign	 country in which 	it is organized. This 	 information must be 	provided even if the	 entity is also organized 	under domestic law. 	
Line 8. 	Generally, the election will take	 effect 	on the date you enter on line 8 of	 this form, or 	on the date filed if no date is	 entered on line 	8. An election specifying 	 an entity’s 	classification for federal tax	 purposes can 	 	take effect no more than 75	 days prior to the 	date the election is filed,	 nor can it take effect 	later than 12 months	 after the date on which 	the election is	 filed. If line 8 shows a date  	more than 75	 days prior to the date on which 	the 	 election is filed, the election will default to 	75 days before the date it is filed. If line 8 	 	shows an effective date more than 12	 months 	from the filing date, the election	 will take 	effect 12 months after the date	 the election is 	filed.  
Consent statement and signature(s). 	Form  	8832 must be signed by: 
1. Each member of the electing entity	 who 	is an owner at the time the election	 is filed; or 	
2. Any officer, manager, or member of	 the 	electing entity who is authorized	 (under local 	law or the organizational	 documents) to make 	the election. The	 elector represents to having 	such	 authorization under penalties of perjury. 	
If an election is to be effective for any  period prior to the time it is filed, each person who was an owner between the date the election is to be effective and the date the election is filed, and who is not an owner at the time the election is filed, must sign. 
If you need a continuation sheet or use  a separate consent statement, attach it to  Form 8832. The separate consent statement must contain the same information as shown on Form 8832.  
Note. 	Do not sign the copy that is	 attached to  	your tax return. 
Part II. Late Election Relief 
Complete Part II only if the entity is requesting late election relief under Rev. Proc. 2009-41.
An eligible	 entity may be eligible for late 	election relief	 under Rev. Proc. 2009-41, 	2009-39 I.R.B. 439, if 	each 	of the following 	requirements is met. 
1. The entity failed to obtain its requested 	classification as of the date of its formation (or upon the entity's classification becoming relevant) or failed to obtain its requested change in classification solely because Form 8832 was not filed timely.
2.  	Either:
a. The entity has not filed a federal tax or 	information return for the first year in which the election was intended because the due date has not passed for that year's federal tax or information return; or	
b. The entity has timely filed all required 	federal tax returns and information returns (or if not timely, within 6 months after its due date, excluding extensions) consistent with its requested classification for all of the years the entity intended the requested election to be effective and no inconsistent tax or information returns have been filed by or with respect to the entity during any of the tax years. If the eligible entity is not required to file a federal tax return or information return, each affected person who is required to file a federal tax return or information return must have timely filed all such returns (or if not

Form 8832 (Rev. 1-2012) 	Page 	7 	
timely, within 6 months after its due date,  excluding extensions) consistent with the entity's requested classification for all of the years the entity intended the requested election to be effective and no inconsistent tax or information returns have been filed during any of the tax years. 
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	.	
To obtain relief, file Form 8832 with the applicable IRS service center listed in 	Where 	To File, 	earlier, within 3 years and 75 days 	from the requested effective date of the eligible entity's classification election. 
If Rev. Proc. 2009-41 does not apply, an entity may seek relief for a late entity election by requesting a private letter ruling and paying a user fee in accordance with Rev. Proc. 2011-1, 2011-1 I.R.B. 1 (or its successor).  
Line 11. 	Explain the reason for the failure to  	file a timely entity classification election.
Signatures. 	Part II of Form 8832 must be 	signed by an authorized representative of the eligible entity and each affected person. See Affected Persons	, earlier. The individual or 	individuals who sign the declaration must have personal knowledge of the facts and circumstances related to the election.
Foreign Entities Classified as  Corporations for Federal Tax  Purposes:  
American Samoa—	Corporation  	Argentina—	Sociedad Anonima  	
Australia—	Public Limited Company 	
Austria—	Aktiengesellschaft 	
Barbados—	Limited Company 	
Belgium—	Societe Anonyme 	
Belize—	Public Limited Company 	
Bolivia—	Sociedad Anonima 	
Brazil—	Sociedade Anonima 	
Bulgaria—	Aktsionerno Druzhestvo	
Canada—	Corporation and Company 	
Chile—	Sociedad Anonima 	
People’s Republic of China—	Gufen 	 	Youxian Gongsi 	
Republic of China (Taiwan)                         —Ku-fen	 Yu-hsien Kung-szu 	Colombia—	Sociedad Anonima 	
Costa Rica—	Sociedad Anonima 	
Cyprus—	Public Limited Company 	
Czech Republic—	Akciova	 Spolecnost  	
Denmark—	Aktieselskab  	
Ecuador—	Sociedad Anonima or	 Compania 	Anonima 
Egypt—	Sharikat Al-Mossahamah 	
El Salvador—	Sociedad Anonima 	
Estonia—	Aktsiaselts 	
European Economic Area/European Union—Societas Europaea 	Finland—	Julkinen Osakeyhtio/Publikt 	Aktiebolag 
France—	Societe Anonyme 	
Germany—	Aktiengesellschaft 	
Greece—	Anonymos Etairia  	
Guam—	Corporation  	
Guatemala—	Sociedad Anonima  	
Guyana—	Public Limited Company 	
Honduras—	Sociedad Anonima 	
Hong Kong—	Public Limited	 Company  	
Hungary—	Reszvenytarsasag  	
Iceland—	Hlutafelag 	
India—	Public Limited Company 	
Indonesia—	Perseroan Terbuka 	
Ireland—	Public Limited Company 	
Israel—	Public Limited Company  	
Italy—	Societa per Azioni  	
Jamaica—	Public Limited Company 	
Japan—	Kabushiki Kaisha 	
Kazakstan—	Ashyk Aktsionerlik	 Kogham  	
Republic of Korea—	Chusik Hoesa  	
Latvia—	Akciju Sabiedriba  	
Liberia—	Corporation  	
Liechtenstein—	Aktiengesellschaft 	
Lithuania—	Akcine Bendroves 	
Luxembourg—	Societe Anonyme 	
Malaysia—	Berhad 	
Malta—	Public Limited Company 	
Mexico—	Sociedad Anonima 	
Morocco—	Societe Anonyme 	
Netherlands—	Naamloze Vennootschap 	
New Zealand—	Limited Company 	
Nicaragua—	Compania Anonima 	
Nigeria—	Public Limited Company 	
Northern Mariana Islands	—Corporation 	
Norway—	Allment Aksjeselskap 	
Pakistan—	Public Limited Company 	
Panama—	Sociedad Anonima 	
Paraguay—	Sociedad Anonima 	
Peru—	Sociedad Anonima 	
Philippines—	Stock Corporation 	
Poland—	Spolka Akcyjna 	
Portugal—	Sociedade Anonima 	
Puerto Rico—	Corporation 	
Romania—	Societe pe Actiuni  	Russia—	Otkrytoye Aktsionernoy 	 	Obshchestvo 
Saudi Arabia—	Sharikat Al-Mossahamah 	
Singapore—	Public Limited	 Company  	
Slovak Republic—	Akciova	 Spolocnost  	
Slovenia—	Delniska Druzba  	
South Africa—	Public Limited	 Company  	
Spain—	Sociedad Anonima  	
Surinam—	Naamloze Vennootschap  	
Sweden—	Publika Aktiebolag  	
Switzerland— 	Aktiengesellschaft 	
Thailand—	Borisat Chamkad	 (Mahachon) 	
Trinidad and Tobago—	Limited Company 	
Tunisia—	Societe Anonyme 	
Turkey—	Anonim Sirket 	
Ukraine—	Aktsionerne Tovaristvo	 Vidkritogo 	Tipu 
United Kingdom—	Public Limited	 Company 	
United States Virgin Islands—	Corporation 	
Uruguay—	Sociedad Anonima  	
Venezuela—	Sociedad Anonima or	 Compania 	Anonima 
▲	!	CAUTION	
See Regulations section   301.7701-2(b)(8) for any  exceptions and inclusions to items on this list and for any revisions 	made to this list since these instructions were printed.  
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