Form 8832Business Returns
Entity Classification Election
Used by an LLC to elect to be taxed as a corporation. Most LLCs are taxed as sole proprietorships or partnerships by default.
Who Files This Form
LLCs electing C-Corp tax treatment (or other entity classification changes)
Due Date
Anytime during the tax year, effective up to 75 days prior or any date in the new tax year
Important Notes
Most LLCs do NOT file Form 8832. They keep default taxation. To get S-Corp treatment, file Form 2553 instead (which is more common).
Official IRS Source
Always download the current version and instructions from the IRS website before filing.
Educational Reference Only: This is general information about Form 8832, not tax advice. Form instructions change annually. Always download the current version from irs.gov and read the official instructions. Consult a qualified tax professional for your specific situation. Read full disclaimer →