Form 8832, Entity Classification Election Instructions
This form contains 71 fields organized into 41 sections. Below is a complete list of every field, its type, and what information is expected.
| Field Name | Type | Description |
|---|---|---|
| Consent Statement | ||
| topmostSubform[0].Page3[0].f3_001[0 | Text |
Provide the name and title of the person authorized to sign the form.
|
| topmostSubform[0].Page3[0].f3_002[0 | Text |
Enter the signature of the person authorized to sign the form.
|
| Contact Person Information | ||
| topmostSubform[0].Page2[0].p2-t5[0 | Text |
This field is for additional information or comments related to the entity classification election.
|
| 10 Contact person's telephone number | Text |
Enter the telephone number of the contact person for this entity classification election.
|
| Eighth Signatory | ||
| topmostSubform[0].Page2[0].Pg2Table[0].BodyRow15[0].p2-t37[0 | Text |
Specify the address of the owner if the entity is a disregarded entity, including street, city, state, and ZIP code.
Depends on:
topmostSubform[0].Page1[0].c1_06_0_[0
|
| topmostSubform[0].Page2[0].Pg2Table[0].BodyRow16[0].p2-t39[0 | Text |
Indicate the date the election is to be effective.
Depends on:
topmostSubform[0].Page1[0].c1_06_0_[0
|
| Eighth Signer Title | ||
| topmostSubform[0].Page3[0].Pg3Table[0].BodyRow8[0].f3_017[0 | Text |
Specify the address of the entity, including street, city, state, and ZIP code.
|
| Election Details | ||
| topmostSubform[0].Page3[0].f3_008[0 | Text |
Enter the entity's current classification for federal tax purposes.
|
| topmostSubform[0].Page3[0].f3_009[0 | Text |
Enter the classification the entity is electing to be treated as for federal tax purposes.
|
| Election Effective Date | ||
| 8 Election is to be effective beginning (month, day, year) (see instructions) | Text |
Enter the date (month, day, year) when the election is to be effective. Follow the instructions provided in the form for the correct format.
|
| Eleventh Signer Title | ||
| topmostSubform[0].Page3[0].Pg3Table[0].BodyRow11[0].f3_020[0 | Text |
Provide the effective date of the election.
|
| Eligible Entity Information | ||
| Name of eligible entity making election | Text |
Enter the full legal name of the eligible entity making the election.
|
| Employer identification number | Text |
Provide the Employer Identification Number (EIN) of the entity. This number is a unique identifier assigned by the IRS.
|
| Entity Address | ||
| Number, street, and room or suite no. If a P.O. box, see instructions | Text |
Enter the street address, including number, street, and room or suite number. If using a P.O. box, refer to the instructions for additional requirements.
|
| City or town, state, and ZIP code. If a foreign address, enter city, province or state, postal code and country. Follow the country's practice for entering the postal code | Text |
Provide the city or town, state, and ZIP code. For foreign addresses, include the city, province or state, postal code, and country, following the country's postal code format.
|
| Entity Information | ||
| topmostSubform[0].Page3[0].f3_003[0 | Text |
Enter the name of the entity making the election.
|
| topmostSubform[0].Page3[0].f3_004[0 | Text |
Enter the entity's employer identification number (EIN).
|
| topmostSubform[0].Page3[0].f3_005[0 | Text |
Enter the entity's address, including street, city, state, and ZIP code.
|
| topmostSubform[0].Page3[0].f3_006[0 | Text |
Enter the date the entity was formed.
|
| topmostSubform[0].Page3[0].f3_007[0 | Text |
Enter the state or country under whose laws the entity was created.
|
| Fifteenth Signer Title | ||
| topmostSubform[0].Page3[0].Pg3Table[0].BodyRow15[0].f3_024[0 | Text |
Enter the date the form is signed.
|
| Fifth Signatory | ||
| topmostSubform[0].Page2[0].Pg2Table[0].BodyRow9[0].p2-t25[0 | Text |
Enter the Employer Identification Number (EIN) of the entity.
Depends on:
topmostSubform[0].Page1[0].c1_06_0_[0
|
| topmostSubform[0].Page2[0].Pg2Table[0].BodyRow10[0].p2-t27[0 | Text |
Specify the address of the entity, including street, city, state, and ZIP code.
Depends on:
topmostSubform[0].Page1[0].c1_06_0_[0
|
| Fifth Signer Title | ||
| topmostSubform[0].Page3[0].Pg3Table[0].BodyRow5[0].f3_014[0 | Text |
Enter any additional information or comments related to the election.
|
| Filing Conditions | ||
| topmostSubform[0].Page1[0].c1_01_0_[0 | CheckBox |
Check this box if the entity is electing to be classified as a corporation.
|
| topmostSubform[0].Page1[0].c1_06_0_[0 | CheckBox |
Check this box if the entity is electing to be classified as a partnership.
|
| topmostSubform[0].Page1[0].c1_07[0 | CheckBox |
Check this box if the entity is electing to be disregarded as separate from its owner.
|
| First Signatory | ||
| topmostSubform[0].Page2[0].Pg2Table[0].BodyRow1[0].p2-t9[0 | Text |
Enter the name of the owner or member of the entity making the election.
|
| topmostSubform[0].Page2[0].Pg2Table[0].BodyRow2[0].p2-t11[0 | Text |
Enter the title of the owner or member of the entity making the election.
|
| First Signer Title | ||
| topmostSubform[0].Page3[0].Pg3Table[0].BodyRow1[0].f3_010[0 | Text |
Enter the name of the person who is authorized to sign the form on behalf of the entity.
|
| Foreign Country of Organization | ||
| topmostSubform[0].Page2[0].p2-t1[0 | Text |
This field is for additional information or comments related to the entity classification election. Fill only if 'topmostSubform[0].Page2[0].c2_01_0_[3]_D', 'topmostSubform[0].Page2[0].c2_01_0_[4]_E', 'topmostSubform[0].Page2[0].c2_01_0_[5]_F' is selected, any.
Depends on:
topmostSubform[0].Page2[0].c2_01_0_[3]_D, topmostSubform[0].Page2[0].c2_01_0_[4]_E, topmostSubform[0].Page2[0].c2_01_0_[5]_F
|
| Fourteenth Signer Title | ||
| topmostSubform[0].Page3[0].Pg3Table[0].BodyRow14[0].f3_023[0 | Text |
Provide the signature of the person authorized to sign the form.
|
| Fourth Signatory | ||
| topmostSubform[0].Page2[0].Pg2Table[0].BodyRow7[0].p2-t21[0 | Text |
Enter the signature of the person who prepared the form, if different from the owner or member.
Depends on:
topmostSubform[0].Page1[0].c1_06_0_[0
|
| topmostSubform[0].Page2[0].Pg2Table[0].BodyRow8[0].p2-t23[0 | Text |
Provide the name of the entity making the election.
Depends on:
topmostSubform[0].Page1[0].c1_06_0_[0
|
| Fourth Signer Title | ||
| topmostSubform[0].Page3[0].Pg3Table[0].BodyRow4[0].f3_013[0 | Text |
Enter the contact information of the person who is authorized to sign the form on behalf of the entity.
|
| Late Filing Explanation | ||
| Text | ||
| Ninth Signer Title | ||
| topmostSubform[0].Page3[0].Pg3Table[0].BodyRow9[0].f3_018[0 | Text |
Indicate the type of entity making the election (e.g., corporation, partnership, etc.).
|
| Ownership Structure | ||
| topmostSubform[0].Page1[0].c1_05_0_[0 | CheckBox |
Check this box if the entity wants to be classified as a partnership.
|
| topmostSubform[0].Page1[0].c1_05_0_[1]_No | CheckBox |
Check this box if the entity does not want to be classified as a partnership.
|
| Parent Corporation Information | ||
| a Name of parent corporation | Text |
Enter the full name of the parent corporation, if applicable.
|
| b Employer identification number | Text |
Enter the Employer Identification Number (EIN) of the parent corporation, if applicable.
|
| Prior Election Filing Status | ||
| topmostSubform[0].Page1[0].c1_03_0_[0 | CheckBox |
Check this box if the entity is a newly formed entity. Fill only if 'topmostSubform[0].Page1[0].c1_02_0_[1]_No' is 'Change in current classification'.
Depends on:
topmostSubform[0].Page1[0].c1_02_0_[1]_No
|
| topmostSubform[0].Page1[0].c1_03_0_[1]_No | CheckBox |
Check this box if the entity is not a newly formed entity. Fill only if 'topmostSubform[0].Page1[0].c1_02_0_[1]_No' is 'Change in current classification'.
Depends on:
topmostSubform[0].Page1[0].c1_02_0_[1]_No
|
| Prior Election Type | ||
| topmostSubform[0].Page1[0].c1_04_0_[0 | CheckBox |
Check this box if the entity is requesting late election relief. Fill only if 'topmostSubform[0].Page1[0].c1_03_0_[0' is 'Yes'.
Depends on:
topmostSubform[0].Page1[0].c1_03_0_[0
|
| topmostSubform[0].Page1[0].c1_04_0_[1]_No | CheckBox |
Check this box if the entity does not want to be classified as a corporation. Fill only if 'topmostSubform[0].Page1[0].c1_03_0_[0' is 'Yes'.
Depends on:
topmostSubform[0].Page1[0].c1_03_0_[0
|
| Second Signatory | ||
| topmostSubform[0].Page2[0].Pg2Table[0].BodyRow3[0].p2-t13[0 | Text |
Enter the signature of the owner or member of the entity making the election.
Depends on:
topmostSubform[0].Page1[0].c1_06_0_[0
|
| topmostSubform[0].Page2[0].Pg2Table[0].BodyRow4[0].p2-t15[0 | Text |
Enter the date when the owner or member signed the form.
Depends on:
topmostSubform[0].Page1[0].c1_06_0_[0
|
| Second Signer Title | ||
| topmostSubform[0].Page3[0].Pg3Table[0].BodyRow2[0].f3_011[0 | Text |
Enter the title of the person who is authorized to sign the form on behalf of the entity.
|
| Seventh Signatory | ||
| topmostSubform[0].Page2[0].Pg2Table[0].BodyRow13[0].p2-t33[0 | Text |
Provide the name of the entity's owner if it is a disregarded entity.
Depends on:
topmostSubform[0].Page1[0].c1_06_0_[0
|
| topmostSubform[0].Page2[0].Pg2Table[0].BodyRow14[0].p2-t35[0 | Text |
Enter the Employer Identification Number (EIN) of the owner if the entity is a disregarded entity.
Depends on:
topmostSubform[0].Page1[0].c1_06_0_[0
|
| Seventh Signer Title | ||
| topmostSubform[0].Page3[0].Pg3Table[0].BodyRow7[0].f3_016[0 | Text |
Enter the Employer Identification Number (EIN) of the entity.
|
| Single Owner Information | ||
| a Name of owner | Text |
Enter the full name of the owner of the entity. Fill only if 'topmostSubform[0].Page1[0].c1_05_0_[1]_No' is 'No'.
Depends on:
topmostSubform[0].Page1[0].c1_05_0_[1]_No
|
| b Identifying number of owner | Text |
Enter the identifying number (such as Social Security Number or Taxpayer Identification Number) of the owner of the entity. Fill only if 'topmostSubform[0].Page1[0].c1_05_0_[1]_No' is 'No'.
Depends on:
topmostSubform[0].Page1[0].c1_05_0_[1]_No
|
| Sixteenth Signer Title | ||
| topmostSubform[0].Page3[0].Pg3Table[0].BodyRow16[0].f3_025[0 | Text |
This field is located on Page 3 of Form 8832. It is part of a table and is likely used to provide specific information related to the entity's election details or consent statements. Please refer to the instructions on Page 3 to determine the exact information required.
|
| Sixth Signatory | ||
| topmostSubform[0].Page2[0].Pg2Table[0].BodyRow11[0].p2-t29[0 | Text |
Indicate the date the entity was formed.
Depends on:
topmostSubform[0].Page1[0].c1_06_0_[0
|
| topmostSubform[0].Page2[0].Pg2Table[0].BodyRow12[0].p2-t31[0 | Text |
State the country of organization if the entity was formed outside the United States.
Depends on:
topmostSubform[0].Page1[0].c1_06_0_[0
|
| Sixth Signer Title | ||
| topmostSubform[0].Page3[0].Pg3Table[0].BodyRow6[0].f3_015[0 | Text |
Provide the name of the entity making the election.
|
| Tenth Signer Title | ||
| topmostSubform[0].Page3[0].Pg3Table[0].BodyRow10[0].f3_019[0 | Text |
Enter the date the entity was formed.
|
| Third Signatory | ||
| topmostSubform[0].Page2[0].Pg2Table[0].BodyRow5[0].p2-t17[0 | Text |
Enter the name of the person who prepared the form, if different from the owner or member.
Depends on:
topmostSubform[0].Page1[0].c1_06_0_[0
|
| topmostSubform[0].Page2[0].Pg2Table[0].BodyRow6[0].p2-t19[0 | Text |
Enter the title of the person who prepared the form, if different from the owner or member.
Depends on:
topmostSubform[0].Page1[0].c1_06_0_[0
|
| Third Signer Title | ||
| topmostSubform[0].Page3[0].Pg3Table[0].BodyRow3[0].f3_012[0 | Text |
Enter the date the form is signed.
|
| Thirteenth Signer Title | ||
| topmostSubform[0].Page3[0].Pg3Table[0].BodyRow13[0].f3_022[0 | Text |
Enter the name and title of the person authorized to sign the form.
|
| Twelfth Signer Title | ||
| topmostSubform[0].Page3[0].Pg3Table[0].BodyRow12[0].f3_021[0 | Text |
Specify the tax classification the entity is electing (e.g., corporation, partnership, disregarded entity).
|
| Type of Election | ||
| topmostSubform[0].Page1[0].c1_02_0_[0 | CheckBox |
Check this box if the entity is a foreign entity making the election.
|
| topmostSubform[0].Page1[0].c1_02_0_[1]_No | CheckBox |
Check this box if the entity is not a foreign entity making the election.
|
| Type of Entity | ||
| topmostSubform[0].Page2[0].c2_01_0_[0]_A | CheckBox |
Check this box if the entity is making the election under section A.
|
| topmostSubform[0].Page2[0].c2_01_0_[1]_B | CheckBox |
Check this box if the entity is making the election under section B.
|
| topmostSubform[0].Page2[0].c2_01_0_[2]_C | CheckBox |
Check this box if the entity is making the election under section C.
|
| topmostSubform[0].Page2[0].c2_01_0_[3]_D | CheckBox |
Check this box if the entity is making the election under section D.
|
| topmostSubform[0].Page2[0].c2_01_0_[4]_E | CheckBox |
Check this box if the entity is making the election under section E.
|
| topmostSubform[0].Page2[0].c2_01_0_[5]_F | CheckBox |
Check this box if the entity is making the election under section F.
|