Fillable Printable Form 8832
What is a Form 8832 ?
Form 8832, the Entity Classification Election form from the Internal Revenue Service, is filed to elect or choose a tax status other than the default status for your entity, that is to say, the owner of entity uses this form to elect how it will be classified for federal tax purposes, but the premise is your entity is eligible. For example, an LLC, which is known as limited liability company, can elect or choose to be taxed as a C Corporation. Following is a fillable form 8832. You can edit, fill, print, fax and download the form by using HandyPDF service.
Fillable Printable Form 8832
What is a Form 8832 ?
Form 8832, the Entity Classification Election form from the Internal Revenue Service, is filed to elect or choose a tax status other than the default status for your entity, that is to say, the owner of entity uses this form to elect how it will be classified for federal tax purposes, but the premise is your entity is eligible. For example, an LLC, which is known as limited liability company, can elect or choose to be taxed as a C Corporation. Following is a fillable form 8832. You can edit, fill, print, fax and download the form by using HandyPDF service.
Form 8832
Form 8832
(Rev. December 2013)
Department of the Treasury
Internal Revenue Service
OMB No. 1545-1516
▶
Information about Form 8832 and its instructions is at www.irs.gov/form8832.
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 IElection 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. 12-2013)
Entity Classification Election
Form 8832 (Rev. 12-2013)
Page 2
Part IElection 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. 12-2013)
Form 8832 (Rev. 12-2013)
Page 3
Part IILate 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. 12-2013)
Form 8832 (Rev. 12-2013)
Page 4
General Instructions
Section references are to the Internal
Revenue Code unless otherwise noted.
Future Developments
For the latest information about developments
related to Form 8832 and its instructions,
such as legislation enacted after they were
published, go to www.irs.gov/form8832.
What's New
For entities formed on or after July 1, 2013,
the Croatian Dionicko Drustvo will always be
treated as a corporation. See Notice 2013-44,
2013-29, I.R.B. 62 for more information.
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. 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.
Note. An entity must file Form 2553 if making
an election under section 1362(a) to be an S
corporation
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 initems 1, or 3
through 9, under thedefinition of corporation
provided underDefinitions. 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 previouslyelected
to be an association taxable as a corporation
by filing Form 8832. An entitythat elects to be
classified as acorporation by filing Form 8832
can makeanother election to change its
classification (see the60-month limitation
rulediscussed below in the instructions for
lines 2a and 2b).
2. A foreign eligible entity that becamean
association taxable as a corporationunder
the foreign default rule describedbelow.
Default Rules
Existing entity default rule. Certain
domestic and foreign entities that were in
existence before January 1, 1997, andhave
an established federal taxclassification
generally do not need tomake an election to
continue thatclassification. If an existing
entity decidesto change its classification, it
may do sosubject 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, adomestic eligible entity
is:
1. A partnership if it has two or more
members.
2. Disregarded as an entity separatefrom
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 eligibleentity
is:
1. A partnership if it has two or more
members and at least one member doesnot
have limited liability.
2. An association taxable as acorporation if
all members have limitedliability.
3. Disregarded as an entity separatefrom
its owner if it has a single ownerthat 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, with the box
checked entitled: Relief for a late change of
entity classification election sought under
Revenue Procedure 2010-32, is filed and
attached to the amended tax return.
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, with the box
checked entitled: Relief for a late change of
entity classification election sought under
Revenue Procedure 2010-32, is filed and
attached to the amended tax returns. 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 taxableas a
corporation by election or, for foreigneligible
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 trustunder
Regulations section 301.7701-4 orotherwise
subject to special treatmentunder the Code
regarding the entity’sclassification. See
Regulations section301.7701-2(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 statuteof a
federally recognized Indian tribe, ifthe statute
describes or refers to theentity 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 orrefers
to the entity as a joint-stockcompany 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, 12U.S.
C. 1811 et seq., or a similar federalstatute.
6. A business entity wholly owned by a
state or any political subdivision thereof,or a
business entity wholly owned by aforeign
government or any other entitydescribed in
Regulations section1.892-2T.
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 onpage
7. See Regulations section301.7701-2(b)(8)
for any exceptions and inclusions to items on
this list and for any revisions made to this list
since theseinstructions were printed.
9. An entity created or organized underthe
laws of more than one jurisdiction(business
entities with multiple charters) ifthe entity is
treated as a corporation withrespect to any
one of the jurisdictions.See Regulations
section 301.7701-2(b)(9) for examples.
Disregarded entity. A disregarded entityis
an eligible entity that is treated as anentity
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.
Form 8832 (Rev. 12-2013)
Page 5
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 isorganized (and, if relevant,
the entity’sorganizational documents). A
member haspersonal 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. Amember
has personal liability even if themember
makes an agreement under whichanother
person (whether or not a memberof the
entity) assumes that liability oragrees to
indemnify that member for thatliability.
Partnership. A partnership is a business
entity that has at least two members andis
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 later.
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,
Florida, 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, 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 yearof
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. 12-2013)
Page 6
Specific Instructions
Name. Enter the name of the eligibleentity
electing to be classified.
Employer identification number (EIN). Show
the EIN of the eligible entityelecting to be
classified.
▲
!
CAUTION
Do not put “Applied For” on
this line.
Note. Any entity that has an EIN willretain
that EIN even if its federal taxclassification
changes under Regulationssection
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. Allcorrespondence
regarding theacceptance or nonacceptance
of theelection will be sent to this address.
Include the suite, room, or other unitnumber
after the street address. If thePost Office
does not deliver mail to thestreet 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 FormSS-4 or
the entity’s most recently-filedreturn
(including a change to an “in careof”
address), check the box for anaddress
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 ischoosing
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 anelection to
changeits classification, theentity generally
cannot change itsclassification by election
again during the60 months after the effective
date of the election. However, the IRS may
(byprivate letter ruling) permit the entity to
change its classification by election withinthe
60-month period if more than 50% ofthe
ownership interests in the entity, as ofthe
effective date of the election, areowned by
persons that did not own anyinterests in the
entity on the effective dateor the filing date of
the entity’s priorelection.
Note. The 60-month limitation does notapply
if the previous election was madeby anewly
formedeligible entity and waseffective on the
date of formation.
Line 4. If an eligible entity has only one
owner, provide the name of its owner online
4a and the owner’s identifyingnumber (social
security number, orindividual 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 aforeign person or entity and does
nothave a U.S. identifying number, enter
“none” on line 4b.
Line 5. If the eligible entity is owned byone or
more members of an affiliatedgroup of
corporations that file aconsolidated return,
provide the nameand EIN of the parent
corporation.
Line 6. Check the appropriate box if youare
changing a current classification (nomatter
how achieved), or are electing outof a default
classification. Do not file thisform if you fall
within a defaultclassification that is the
desiredclassification for the new entity.
Line 7. If the entity making the election is
created or organized in a foreignjurisdiction,
enter the name of the foreigncountry in which
it is organized. This information must be
provided even if theentity is also organized
under domestic law.
Line 8. Generally, the election will takeeffect
on the date you enter on line 8 ofthis form,
or on the date filed if no date isentered on
line 8. An election specifying an entity’s
classification for federal taxpurposes can
take effect no more than 75days prior to the
date the election is filed,nor can it take effect
later than 12 monthsafter the date on which
the election isfiled. If line 8 shows a date
more than 75days 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 12months
from the filing date, the electionwill take
effect 12 months after the datethe election is
filed.
Consent statement and signature(s). Form
8832 must be signed by:
1. Each member of the electing entitywho
is an owner at the time the electionis filed; or
2. Any officer, manager, or member ofthe
electing entity who is authorized(under local
law or the organizationaldocuments) to make
the election. Theelector represents to having
suchauthorization 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 isattached 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 eligibleentity may be eligible for late
election reliefunder 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
timely, within 6 months after its due date,
excluding extensions) consistent with the
Form 8832 (Rev. 12-2013)
Page 7
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. 2013-1, 2013-1 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-fenYu-hsien Kung-szu
Colombia—Sociedad Anonima
Costa Rica—Sociedad Anonima
Croatia—Dionicko Drustvo
Cyprus—Public Limited Company
Czech Republic—AkciovaSpolecnost
Denmark—Aktieselskab
Ecuador—Sociedad Anonima orCompania
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 LimitedCompany
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 AktsionerlikKogham
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 LimitedCompany
Slovak Republic—AkciovaSpolocnost
Slovenia—Delniska Druzba
South Africa—Public LimitedCompany
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 TovaristvoVidkritogo
Tipu
United Kingdom—Public LimitedCompany
United States Virgin Islands—Corporation
Uruguay—Sociedad Anonima
Venezuela—Sociedad Anonima orCompania
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.
Paperwork Reduction Act Notice
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You are not required to provide the
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Generally, tax returns and return information
are confidential, as required by section 6103.
The time needed to complete and file this
form will vary depending on individual
circumstances. The estimated average time is:
Recordkeeping.... 2 hr., 46 min.
Learning about the
law or the form....3 hr., 48 min.
Preparing and sending
the form to the IRS .....36 min.
If you have comments concerning the
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to this address. Instead, see WhereTo File
above.
