Form 8832 Instructions and Frequently Asked Questions

file 8832 Information about Form 8832, Entity Classification Election, including recent updates, related forms, and instructions on how to file. Form 8832 is used by eligible entities to choose how they are classified for federal tax purposes..

file 8879  Filing an 8832 gives you the option of being taxed as a sole proprietor, a partnership, or a C corporation. Typically once you make an election on Form 8832, you must continue to file as that entity for a minimum of 60 months (unless the IRS consents to a change).

file 8843  Form 8832 is the IRS entity classification election form that business owners can use to designate the classification of their business entity (Corporation, Partnership, etc.). This form can be used to notify the IRS that your business is changing from its default tax classification.