Form 8832 - Entity Classification Election
Download a blank fillable Form 8832 - Entity Classification Election in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form 8832 - Entity Classification Election with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
3
4
5
6
78832
Entity Classification Election
Form
(Rev. December 2013)
OMB No. 1545-1516
Department of the Treasury
Information about Form 8832 and its instructions is at
▶
Internal Revenue Service
Name of eligible entity making election
Employer identification number
Type
Number, street, and room or suite no. If a P.O. box, see instructions.
or
Print
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 I
Election 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
▶
8832
For Paperwork Reduction Act Notice, see instructions.
Form
(Rev. 12-2013)
Cat. No. 22598R
ADVERTISEMENT
0 votes
Related Articles
Related forms
Form Ct-47.1 - Election Or Termination Of Election To Deem Income For Purposes Of The Farmers' School Tax Credit
Financial
Form Ct-47.1 - Election Or Termination Of Election To Deem Income For Purposes Of The Farmers' School Tax Credit
Financial
Related Categories
Parent category: Financial