IRS — FEDERAL
IRS Form 8832, Entity Classification Election
Tell the IRS how to tax your LLC or partnership — and lock it in.
What is Form 12-2013 used for?
Form 8832 lets a business entity choose — or change — how it is classified for federal taxes: as a corporation, a partnership, or a disregarded entity that passes income directly to its owner. Most LLCs never need to file this form because the default rules already classify them correctly; this form is for entities that want something different.
Establish or change the federal tax classification of the entity so that it is taxed the way the owners intend — whether as a pass-through partnership, a corporation, or a disregarded entity — and protect that election against the IRS default.
A missing EIN, an election filed within 60 months of a prior non-initial election, a date more than 75 days in the past, or a missing owner signature can all invalidate the election or cause it to be rejected or shifted to an unintended effective date.
Time, difficulty & who this form is for
Average time
1–2 hours to gather information; 30–60 minutes to complete the form
Difficulty
moderate
Best for
LLCs and foreign entities that want the IRS to treat them as a corporation or partnership instead of the default classification
What do I need before I start?
- The entity's Employer Identification Number (EIN) — the form cannot be filed without one
- The names and identifying numbers (SSN, ITIN, or EIN) of each owner during the election period
- Signatures from every owner who held an interest between the desired effective date and the filing date
- The desired effective date — must be no more than 75 days before or 12 months after the filing date
How the walkthrough is organized
Entity identification and address
Enter the legal name, EIN, and mailing address of the entity. Check the address-change box if the address has changed since the entity's last IRS filing.
Type of election (Part I, Lines 1–3)
Choose initial classification or a change. If changing, answer whether a prior election was filed within the past 60 months and whether it was an initial formation election. Confirm single-owner or multiple-owner status.
Owner and parent information (Lines 4–5)
If there is one owner, provide the owner's name and identification number. If the entity is part of a consolidated group, provide the parent corporation's name and EIN.
Entity type and effective date (Lines 6–8)
Select the classification: domestic or foreign, and corporation, partnership, or disregarded entity. Name the foreign country if applicable. Choose the date the new classification takes effect.
Contact information (Lines 9–10)
Name the person the IRS can reach with questions, and their phone number.
Consent signatures (Part I)
Every owner who held an interest between the desired effective date and the filing date must sign and date the consent statement under penalties of perjury.
Late election relief (Part II — only if filing late)
If the election is late and the entity is seeking relief under Revenue Procedure 2009-41, explain why the election was not filed on time and have the authorized representative and all affected persons sign Part II.
What happens after I complete it?
Answer the questions, review your document, then follow its official signing and delivery instructions. Downloading does not submit the form.
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