Fill and sign Form 8832 online
Lets an eligible business entity, such as an LLC, choose to be taxed as a corporation, a partnership or a disregarded entity.
Form 8832 at a glance
- Official name
- Entity Classification Election
- Issued by
- IRS
- Country
- United States
- Category
- Business and companies
- Language
- English
- Who uses it
- LLCs and eligible foreign entities that want a tax classification other than the default.
- Signature
Check with the recipient
Not stated whether an electronic signature is accepted. Each owner signs the consent statement, or an officer, manager or member authorized to make the election signs for the entity.
- Instructions
- Official IRS page
Form 8832 lets an eligible entity, most often an LLC, choose how it is classified for federal tax: as a corporation, a partnership or a disregarded entity. You only need it to change from the default classification. Open the official form from irs.gov in BunnyDoc's free Sign PDF tool straight from this page, type into its fillable fields, add your signature and date, and download it. Everything runs in your browser, so the PDF never leaves your device.
How to fill in and sign Form 8832
Check you need it
Do not file Form 8832 if you are happy with the default classification. An LLC that wants to be taxed as an S corporation usually files Form 2553 instead, which also counts as the election to be treated as a corporation.
Open the form and enter the entity details
Open f8832.pdf from irs.gov in Sign PDF. Enter the entity's name, EIN and address at the top.
Election type and history (lines 1 to 2b)
Tick 1a for an initial classification of a new entity or 1b for a change. Lines 2a and 2b check whether the entity changed classification in the last 60 months.
Owners and entity type (lines 3 to 7)
Say whether the entity has more than one owner, give the owner's details for a single-owner entity, and tick the classification you are electing on line 6. Foreign entities give their country on line 7.
Effective date and contact (lines 8 to 10)
Line 8 is the date the election takes effect. It cannot be more than 75 days before or 12 months after the filing date. Add a contact person on lines 9 and 10.
Sign and file
Each owner signs the consent statement, or an authorized officer, manager or member signs. Mail it to the IRS service center for your state, then attach a copy (unsigned) to the entity's federal return for the election year.
What you need before you start
- The entity's EIN. Get one first with Form SS-4 if needed.
- The number of owners and, for a single owner, their name and TIN.
- The classification you want and the effective date.
- Every owner available to sign, or proof that one signer is authorized.
Limits on the effective date and changes
The form and its instructions say the effective date can be no more than 75 days before and no more than 12 months after the date you file. After changing classification, you generally cannot change it again for 60 months, unless the earlier election was an initial election by a newly formed entity. Part II offers late election relief, generally within 3 years and 75 days of the intended date.
Common mistakes
- Filing 8832 when you actually want S corporation status, which needs Form 2553.
- Choosing an effective date more than 75 days in the past.
- Missing a signature from an owner who must consent.
- Not attaching a copy to the entity's tax return for the election year.
Form 8832: frequently asked questions
Where do I send Form 8832?
To the IRS service center for the state of the entity's principal place of business, as listed in the instructions on the form. The IRS has updated the addresses since the form was printed, so check the notice on the form first.
How long does the IRS take to respond?
The IRS generally tells you within 60 days whether the election was accepted. If you hear nothing, the instructions suggest calling 1-800-829-0115.
What is the default classification for an LLC?
A single-member LLC is a disregarded entity and a multi-member LLC is a partnership, unless it elects otherwise.
Can I sign Form 8832 electronically?
The IRS does not say whether an electronic signature is accepted on Form 8832. If you are unsure, print it and sign by hand.
Is there a fee for Form 8832?
No filing fee is mentioned on the form. A late election may need a private letter ruling, which has a user fee, unless the late relief procedure in Part II applies.
Is BunnyDoc connected to the IRS?
No. BunnyDoc is not affiliated with the IRS. We link to the official form on irs.gov and give you a free tool to fill and sign it in your browser.
BunnyDoc is not affiliated with IRS. Check that the recipient accepts electronic signatures.
Need someone else to sign? Send it for eSignature with BunnyDoc
Upload the filled-in form and send it to anyone for a legally binding eSignature, with an audit trail. 5 free signature requests every month.