IRS Form 8832 | Entity Classification Election - PDF – eForms
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form 8832 The IRS Form 8832, Entity Classification Election, is a tax form that allows businesses to choose how they want to be classified for federal tax purposes. This election gives certain eligible businesses the flexibility to be taxed in a way that best suits their financial structure and goals..
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Learn how to file IRS Form 8832 to change your LLC's tax classification to C corporation or vice versa. See step-by-step instructions, examples, and tips for completing the form.
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Form 8832 is an IRS tax document used by a business to choose how it will be classified for federal tax purposes. Businesses can elect to be classified as a corporation, a partnership, or a disregarded entity using this form. The IRS uses the information to determine reporting requirements.