Form 8832 (Rev. December 1996) (Page 4 of 4) in pdf

Form 8832 (12-96)

Page

purposes can take effect no more

Specific Instructions

Check box 1b if the entity is

than 75 days prior to the date the

changing its current classification to

Employer Identification

election is filed, nor can it take

take effect later than January 1,

effect later than 12 months after the

1997, whether or not the entity’s

Number (EIN)

date on which the election is filed. If

current classification is the default

Show the correct EIN on Form 8832.

line 3 shows a date more than 75

classification. However, once an

If the entity does not have an EIN, it

days prior to the date on which the

eligible entity makes an election to

generally must apply for one on

election is filed, the election will take

change its classification (other than

Form SS-4, Application for

effect 75 days before the date it is

an election made by an existing

Employer Identification Number. If

filed. If line 3 shows an effective

entity to change its classification as

the filing of Form 8832 is the only

date more than 12 months from the

of January 1, 1997), the entity

reason the entity is applying for an

filing date, the election will take

cannot change its classification by

EIN, check the “Other” box on line 9

effect 12 months after the date the

election again during the 60 months

of Form SS-4 and write “Form

election was filed.

after the effective date of the

8832” to the right of that box. If the

election. However, the IRS may

Regardless of the date filed, an

entity has not received an EIN by

permit (by private letter ruling) the

election will in no event take effect

the time Form 8832 is due, write

entity to change its classification by

before January 1, 1997.

“Applied for” in the space for the

election within the 60-month period

EIN. Do not apply for a new EIN for

Consent Statement and

if more than 50% of the ownership

an existing entity that is changing its

interests in the entity as of the

Signatures

classification. If you are electing to

effective date of the election are

disregard an entity as separate from

Form 8832 must be signed by:

owned by persons that did not own

its owner, enter the owner’s EIN.

1. Each member of the electing

any interests in the entity on the

entity who is an owner at the time

effective date of the entity’s prior

Address

the election is filed; or

election.

Include the suite, room, or other unit

2. Any officer, manager, or

number after the street address. If

Line 2

member of the electing entity who is

the Post Office does not deliver mail

authorized (under local law or the

Check the appropriate box if you are

to the street address and the entity

organizational documents) to make

changing a current classification (no

has a P.O. box, show the box

the election and who represents to

matter how achieved), or are

number instead of the street

having such authorization under

electing out of a default

address.

penalties of perjury.

classification. Do not file this form if

If an election is to be effective for

you fall within a default classification

Line 1

any period prior to the time it is

that is the desired classification for

Check box 1a if the entity is

filed, each person who was an

the new entity.

choosing a classification for the first

owner between the date the election

time and the entity does not want to

is to be effective and the date the

Line 3

be classified under the applicable

election is filed, and who is not an

Generally, the election will take

default classification. Do not file this

owner at the time the election is

effect on the date you enter on line

form if the entity wants to be

filed, must also sign.

3 of this form or on the date filed if

classified under the default rules.

If you need a continuation sheet

no date is entered on line 3.

or use a separate consent

However, an election specifying an

statement, attach it to Form 8832.

entity’s classification for Federal tax

The separate consent statement

must contain the same information

as shown on Form 8832.

Form 8832 (Rev. December 1996) Page 4

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