# Form 8832

URL: https://pdf.net/pdf-forms/tax-forms/form-8832
Category: Tax Forms
Attributes: Monthly top‑searched, Trusted by accountants, Official IRS form

IRS Form 8832 allows an entity to choose its federal tax classification as a corporation, partnership, or disregarded entity.

You can access our fillable Form 8832 on pdf.net and complete it within minutes, with no software required; all that remains after that is to mail it to a suitable address.

## Versions

- 2013 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/1e0c1adaedf742d0fd031758f6f0aaebc2140c11.pdf)

## How to Fill Out Form 8832

1. Open the form in our editor.
2. Enter the entity details and the information about the owners.
3. Select your desired tax classification.
4. Enter your effective date.
5. Disclose the name and phone number of the contact person.
6. Have the form signed by an authorized person.
7. Review the document to catch potential mistakes.
8. Mail your completed Form 8832 to the IRS.

## Facts

### What Is Form 8832 Used For?

Form 8832 is used to elect how a business is classified for federal tax purposes (as a corporation, partnership, or disregarded entity) rather than the IRS's default classification. This election can affect how the business reports income, files tax returns, and handles its tax obligations.

### Who Should Use Form 8832?

Form 8832 should be used for LLCs, partnerships, and eligible foreign entities that want a tax classification other than their default status. Sole proprietors and most existing corporations cannot file it, though a converted LLC may use it to switch back.

### When Is Form 8832 Due?

There's no fixed Form 8832 due date, since filing is optional and depends on the effective date the entity chooses. The chosen date can fall up to 75 days before filing or 12 months after. To make the election effective January 1, you generally must file within 75 days after that date.

### What Happens If Form 8832 Is Not Submitted?

If you don’t submit Form 8832, your entity keeps its IRS default classification. If you miss the filing window for your intended effective date, you may still qualify for late election relief under Revenue Procedure 2009-41, but you must show reasonable cause and have treated the entity consistently with the requested classification.

### How and Where Do I File Form 8832?

Form 8832 must be mailed, not e-filed. You should send your completed printable Form 8832 to the IRS service center for your state, along with a valid EIN; it’s best to check the official Form 8832 instructions for the exact address.