8832Entity Classification Election
“Recent developments: None at this time.”irs.gov, About Form 8832 · checked 2026-11-02
- Source
- irs.gov/pub/irs-pdf/f8832.pdf
- Size
- 544,716 bytes
- SHA-256
- Revision (page)
- Dec 2013
- Revision (footer)
- Form 8832 (Rev. 12-2013) ✓ match
- Fetched
- 2026-11-02 07:30 UTC
Form 8832 lets an eligible entity, such as an LLC or a foreign business entity, choose how it is classified for federal tax purposes: as an association taxable as a corporation, as a partnership, or as an entity disregarded from its single owner. You only file it to choose something other than the default classification or to change a classification; an entity happy with its default does not file it. Timing is strict: an election cannot take effect more than 75 days before or more than 12 months after it is filed, and after a change you generally cannot change again for 60 months. An S corporation election is a separate form (Form 2553). The current revision is December 2013, which is still the edition on irs.gov.
The official PDF opens here.
- 1Fill
- 2Print or download
- 3Sign by hand
75 days back, 12 months forward.
Line 8 sets the effective date. A date too early defaults to 75 days before filing; a date too late becomes 12 months after filing. Late election relief may be available under Rev. Proc. 2009-41 (Part II).
“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.”
Form 8832 (Rev. 12-2013), Line 8Happy with the default? Don't file.
Box 1a is for an entity choosing a classification other than its default. A domestic LLC with two or more members is a partnership by default and one with a single owner is disregarded.
“Do not file this form if the entity wants to be classified under the default rules.”
Form 8832 (Rev. 12-2013), Line 1Every owner, or an authorized officer.
Each member who is an owner when it is filed signs, or an officer, manager or member authorized to make the election. Do not sign the copy you attach to the tax return.
“Do not sign the copy that is attached to your tax return.”
Form 8832 (Rev. 12-2013), Consent statement and signature(s)Revision history
We check the IRS forms list every day and hash the PDF bytes every week. irs.gov’s last-modified header is not reliable, so we compare the bytes. This list starts when our crawler first saw the form.
| Edition | Status | Fields |
|---|---|---|
| Rev. December 2013 | Current | baseline |
Related forms
SS-4
Is there a 2026 SS-4? No. The current revision is December 2025.
8822-B
Is there a 2026 Form 8822-B? No. The current revision is December 2019.
W-9
Is there a 2026 W-9? No. The current revision is March 2024.
2848
Is there a 2026 Form 2848? No. The current revision is January 2021.
Sources
- About Form 8832 (irs.gov) · checked 2026-10-05
- Form 8832 (Rev. December 2013), PDF with instructions · checked 2026-10-05
- IRS page for Form 8832 · crawled 2026-11-02
Not affiliated with the IRS, USCIS or any government agency. US federal forms are public domain (17 U.S.C. §105); the line help is ours, written from the instructions. Informational only: not tax or legal advice.