Form 8832Formation & Identity

Entity Classification Election

Elect how your entity is classified for federal tax purposes. Commonly used by foreign-owned LLCs to elect corporation or disregarded entity status.

Section 1 of 40/18 fields filled · 0/8 required

Part I – Election Information

Line 1 – Name of eligible entity making election*

Enter the legal name of the entity exactly as shown on its formation documents.

Line 2 – EIN*

Employer Identification Number. If the entity doesn't have one yet, apply using Form SS-4 first.

Line 3 – Address (street or P.O. box)*

City*

State

ZIP Code

Country (if foreign address)

Line 4 – Check if late election relief is being requestedCheck this box only if you're filing this form after the due date and requesting relief under Rev. Proc. 2009-41.

Line 5 – Type of election*

Select 'Initial' if this is the first time the entity is choosing its classification. Select 'Change' to change an existing classification.

Line 6 – Does the entity's current classification match its default?

A domestic single-member entity defaults to 'disregarded'. A domestic multi-member entity defaults to 'partnership'.

Line 7 – Was the entity ever incorporated?