Fillable Form 8832 - Entity Classification Election (Page 7 of 7) in pdf

Form 8832 (Rev. 12-2013)

Page

Republic of China (Taiwan)

entity's requested classification for all of the

Puerto Rico—Corporation

years the entity intended the requested

—Ku-fen Yu-hsien Kung-szu

Romania—Societe pe Actiuni

election to be effective and no inconsistent

Colombia—Sociedad Anonima

Russia—Otkrytoye Aktsionernoy

tax or information returns have been filed

Costa Rica—Sociedad Anonima

Obshchestvo

during any of the tax years.

Croatia—Dionicko Drustvo

Saudi Arabia—Sharikat Al-Mossahamah

3. The entity has reasonable cause for its

Cyprus—Public Limited Company

Singapore—Public Limited Company

failure to timely make the entity classification

election.

Slovak Republic—Akciova Spolocnost

Czech Republic—Akciova Spolecnost

4. Three years and 75 days from the

Slovenia—Delniska Druzba

Denmark—Aktieselskab

requested effective date of the eligible entity's

South Africa—Public Limited Company

Ecuador—Sociedad Anonima or Compania

classification election have not passed.

Anonima

Spain—Sociedad Anonima

Affected person. An affected person is either:

Egypt—Sharikat Al-Mossahamah

Surinam—Naamloze Vennootschap

• with respect to the effective date of the

El Salvador—Sociedad Anonima

eligible entity's classification election, a

Sweden—Publika Aktiebolag

Estonia—Aktsiaselts

person who would have been required to

Switzerland— Aktiengesellschaft

attach a copy of the Form 8832 for the eligible

European Economic Area/European Union

entity to its federal tax or information return

Thailand—Borisat Chamkad (Mahachon)

—Societas Europaea

for the tax year of the person which includes

Trinidad and Tobago—Limited Company

Finland—Julkinen Osakeyhtio/Publikt

that date; or

Aktiebolag

Tunisia—Societe Anonyme

• with respect to any subsequent date after

France—Societe Anonyme

the entity's requested effective date of the

Turkey—Anonim Sirket

Germany—Aktiengesellschaft

classification election, a person who would

Ukraine—Aktsionerne Tovaristvo Vidkritogo

have been required to attach a copy of the

Greece—Anonymos Etairia

Tipu

Form 8832 for the eligible entity to its federal

Guam—Corporation

United Kingdom—Public Limited Company

tax or information return for the person's tax

Guatemala—Sociedad Anonima

year that includes that subsequent date had

United States Virgin Islands—Corporation

the election first become effective on that

Guyana—Public Limited Company

Uruguay—Sociedad Anonima

subsequent date.

Honduras—Sociedad Anonima

Venezuela—Sociedad Anonima or Compania

For details on the requirement to attach a

Anonima

Hong Kong—Public Limited Company

copy of Form 8832, see Rev. Proc. 2009-41

▲

See Regulations section

and the instructions under Where To File.

Hungary—Reszvenytarsasag

301.7701-2(b)(8) for any

Iceland—Hlutafelag

To obtain relief, file Form 8832 with the

exceptions and inclusions to items

applicable IRS service center listed in Where

India—Public Limited Company

on this list and for any revisions

CAUTION

To File, earlier, within 3 years and 75 days

made to this list since these instructions were

Indonesia—Perseroan Terbuka

from the requested effective date of the

printed.

Ireland—Public Limited Company

eligible entity's classification election.

If Rev. Proc. 2009-41 does not apply, an

Israel—Public Limited Company

Paperwork Reduction Act Notice

entity may seek relief for a late entity election

Italy—Societa per Azioni

by requesting a private letter ruling and

We ask for the information on this form to

Jamaica—Public Limited Company

paying a user fee in accordance with Rev.

carry out the Internal Revenue laws of the

Japan—Kabushiki Kaisha

Proc. 2013-1, 2013-1 I.R.B. 1 (or its

United States. You are required to give us the

successor).

information. We need it to ensure that you are

Kazakstan—Ashyk Aktsionerlik Kogham

complying with these laws and to allow us to

Line 11. Explain the reason for the failure to

Republic of Korea—Chusik Hoesa

figure and collect the right amount of tax.

file a timely entity classification election.

Latvia—Akciju Sabiedriba

You are not required to provide the

Signatures. Part II of Form 8832 must be

Liberia—Corporation

information requested on a form that is

signed by an authorized representative of the

subject to the Paperwork Reduction Act

Liechtenstein—Aktiengesellschaft

eligible entity and each affected person. See

unless the form displays a valid OMB control

Affected Persons, earlier. The individual or

Lithuania—Akcine Bendroves

number. Books or records relating to a form

individuals who sign the declaration must

or its instructions must be retained as long as

Luxembourg—Societe Anonyme

have personal knowledge of the facts and

their contents may become material in the

circumstances related to the election.

Malaysia—Berhad

administration of any Internal Revenue law.

Generally, tax returns and return information

Malta—Public Limited Company

Foreign Entities Classified as Corporations for

are confidential, as required by section 6103.

Mexico—Sociedad Anonima

Federal Tax Purposes:

The time needed to complete and file this

Morocco—Societe Anonyme

form will vary depending on individual

American Samoa—Corporation

circumstances. The estimated average time is:

Argentina—Sociedad Anonima

Netherlands—Naamloze Vennootschap

Recordkeeping

2 hr., 46 min.

Australia—Public Limited Company

New Zealand—Limited Company

Learning about the

Austria—Aktiengesellschaft

Nicaragua—Compania Anonima

law or the form

3 hr., 48 min.

Barbados—Limited Company

Nigeria—Public Limited Company

Preparing and sending

Belgium—Societe Anonyme

the form to the IRS

Northern Mariana Islands—Corporation

. 36 min.

Belize—Public Limited Company

If you have comments concerning the

Norway—Allment Aksjeselskap

Bolivia—Sociedad Anonima

accuracy of these time estimates or

Pakistan—Public Limited Company

suggestions for making this form simpler, we

Brazil—Sociedade Anonima

Panama—Sociedad Anonima

would be happy to hear from you. You can

Bulgaria—Aktsionerno Druzhestvo

write to the Internal Revenue Service, Tax

Paraguay—Sociedad Anonima

Canada—Corporation and Company

Forms and Publications, SE:W:CAR:MP:TFP,

Peru—Sociedad Anonima

Chile—Sociedad Anonima

1111 Constitution Ave. NW, IR-6526,

Washington, DC 20224. Do not send the form

Philippines—Stock Corporation

People’s Republic of China—Gufen

to this address. Instead, see Where To File

Youxian Gongsi

Poland—Spolka Akcyjna

above.

Portugal—Sociedade Anonima

Form 8832 - Entity Classification Election Page 7

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