Form 8832, Entity Classification Election Instructions

Provide the name and title of the person authorized to sign the form.

Enter the signature of the person authorized to sign the form.

Enter the job title or capacity of the eighth person signing the consent statement on behalf of the entity.

Enter the official title or position of the eighth person signing this form. Fill only if 'Late classification relief sought under Revenue Procedure 2009-41' is 'Yes' or 'Relief for a late change of entity classification election sought under Revenue Procedure 2010-32' is 'Yes'.

Enter the entity's current classification for federal tax purposes.

Enter the classification the entity is electing to be treated as for federal tax purposes.

Enter the date on which the entity classification election is to become effective.

Enter the job title or capacity of the eleventh person signing this form (e.g., President, Member, Manager).

Enter the job title or official capacity of the eleventh person who signs the declaration. Fill only if 'Late classification relief sought under Revenue Procedure 2009-41' is 'Yes' or 'Relief for a late change of entity classification election sought under Revenue Procedure 2010-32' is 'Yes'.

Enter the full legal name of the eligible entity making the election.

Enter the eligible entity’s Employer Identification Number (EIN).

Enter the name of the entity making the election.

Enter the entity's employer identification number (EIN).

Enter the entity's address, including street, city, state, and ZIP code.

Enter the date the entity was formed.

Enter the state or country under whose laws the entity was created.

Enter the job title or capacity of the fifteenth person signing the consent statement.

Enter the official title or position of the fifteenth person signing the form. Fill only if 'Late classification relief sought under Revenue Procedure 2009-41' is 'Yes' or 'Relief for a late change of entity classification election sought under Revenue Procedure 2010-32' is 'Yes'.

Enter the official title/position of the fifth person signing the consent statement (e.g., President, Manager, Member).

Enter the job title or capacity of the fifth person who signs the form. Fill only if 'Late classification relief sought under Revenue Procedure 2009-41' is 'Yes' or 'Relief for a late change of entity classification election sought under Revenue Procedure 2010-32' is 'Yes'.

Check this box if the mailing address for this filing has changed since the form was last published or since your previous filing.

Check this box if you are requesting late entity classification election relief under Revenue Procedure 2009-41.

Check this box if you are requesting relief for a late change of an entity classification election under Revenue Procedure 2010-32.

Enter the job title or capacity (for example, officer, manager, or member) of the first person signing the form.

Enter the official title or position of the first person signing the form. Fill only if 'Late classification relief sought under Revenue Procedure 2009-41' is 'Yes' or 'Relief for a late change of entity classification election sought under Revenue Procedure 2010-32' is 'Yes'.

Enter the name of the foreign country where the eligible entity was created or organized. Fill only if 'Foreign eligible entity taxed as an association (corporation)', 'Foreign eligible entity taxed as a partnership', 'Foreign single-owner entity disregarded as separate entity' is selected (any).

Enter the job title or official capacity of the fourteenth person signing the consent statement.

Enter the official title or position of the fourteenth person signing this form. Fill only if 'Late classification relief sought under Revenue Procedure 2009-41' is 'Yes' or 'Relief for a late change of entity classification election sought under Revenue Procedure 2010-32' is 'Yes'.

Enter the official title/position of the fourth person signing the consent statement (e.g., Member, Manager, Officer).

Enter the job title or official capacity of the fourth person signing this form. Fill only if 'Late classification relief sought under Revenue Procedure 2009-41' is 'Yes' or 'Relief for a late change of entity classification election sought under Revenue Procedure 2010-32' is 'Yes'.

Enter the full name and job title of the person the IRS may contact for additional information about this election.

Enter the telephone number for the contact person listed above.

Provide a detailed explanation of why the entity classification election was not filed on time. Fill only if 'Late classification relief sought under Revenue Procedure 2009-41' is 'Yes' or 'Relief for a late change of entity classification election sought under Revenue Procedure 2010-32' is 'Yes'.

Enter the mailing street address and room or suite number, or a P.O. box number if applicable.

Enter the city or town, state, and ZIP code, or for a foreign address enter the city, province or state, postal code, and country.

Check this box if the eligible entity has more than one owner.

Check this box if the eligible entity has only one owner.

Enter the official title or position (for example, officer, manager, or member) of the ninth person signing the consent statement.

Enter the official title/position of the ninth person signing the form. Fill only if 'Late classification relief sought under Revenue Procedure 2009-41' is 'Yes' or 'Relief for a late change of entity classification election sought under Revenue Procedure 2010-32' is 'Yes'.

Enter the legal name of the parent corporation that owns the eligible entity and files a consolidated return.

Enter the employer identification number (EIN) of the parent corporation.

Check this box if the eligible entity’s prior election was an initial classification election by a newly formed entity that was effective on the date of formation. Fill only if 'Yes' is 'Yes'.

Check this box if the eligible entity’s prior election was not an initial classification election effective on the date of formation. Fill only if 'Yes' is 'Yes'.

Check this box if the eligible entity previously filed an entity election with an effective date within the last 60 months. Fill only if 'Change in current classification' is selected.

Check this box if the eligible entity has not previously filed an entity election with an effective date within the last 60 months. Fill only if 'Change in current classification' is selected.

Enter the official title/position of the second person signing the consent statement.

Enter the official title or position of the second person signing the form. Fill only if 'Late classification relief sought under Revenue Procedure 2009-41' is 'Yes' or 'Relief for a late change of entity classification election sought under Revenue Procedure 2010-32' is 'Yes'.

Enter the official title/position of the seventh person signing the consent statement.

Enter the job title or official capacity of the seventh person who signs this form. Fill only if 'Late classification relief sought under Revenue Procedure 2009-41' is 'Yes' or 'Relief for a late change of entity classification election sought under Revenue Procedure 2010-32' is 'Yes'.

Enter the full legal name of the entity’s single owner. Fill only if 'No (only one owner)' is 'Yes'.

Enter the single owner’s identifying number (such as an SSN, EIN, or other tax identification number). Fill only if 'No (only one owner)' is 'Yes'.

Enter the official title/position of the person providing the sixteenth signature.

Enter the official title or position of the sixteenth individual who signed the form. Fill only if 'Late classification relief sought under Revenue Procedure 2009-41' is 'Yes' or 'Relief for a late change of entity classification election sought under Revenue Procedure 2010-32' is 'Yes'.

Enter the job title or capacity of the sixth person signing the consent statement.

Enter the official title or position of the sixth person who signs the form. Fill only if 'Late classification relief sought under Revenue Procedure 2009-41' is 'Yes' or 'Relief for a late change of entity classification election sought under Revenue Procedure 2010-32' is 'Yes'.

Enter the job title or capacity of the tenth person who signs the consent statement.

Enter the official title or position of the tenth person signing the form. Fill only if 'Late classification relief sought under Revenue Procedure 2009-41' is 'Yes' or 'Relief for a late change of entity classification election sought under Revenue Procedure 2010-32' is 'Yes'.

Enter the job title or capacity of the third person signing the consent statement (e.g., officer, manager, or member).

Enter the official title or position of the third person signing the form. Fill only if 'Late classification relief sought under Revenue Procedure 2009-41' is 'Yes' or 'Relief for a late change of entity classification election sought under Revenue Procedure 2010-32' is 'Yes'.

Enter the official title/position of the person providing the thirteenth signature on this form.

Enter the job title or capacity of the thirteenth person signing the form. Fill only if 'Late classification relief sought under Revenue Procedure 2009-41' is 'Yes' or 'Relief for a late change of entity classification election sought under Revenue Procedure 2010-32' is 'Yes'.

Enter the job title or official capacity of the person providing the twelfth signature.

Enter the job title or capacity of the twelfth person who signs the statement. Fill only if 'Late classification relief sought under Revenue Procedure 2009-41' is 'Yes' or 'Relief for a late change of entity classification election sought under Revenue Procedure 2010-32' is 'Yes'.

Check this box if the entity is newly formed and is making its initial entity classification election.

Check this box if the entity is changing its current entity classification election.

Check this box if the entity is a domestic eligible entity and is electing to be classified as an association taxable as a corporation.

Check this box if the entity is a domestic eligible entity and is electing to be classified as a partnership.

Check this box if the entity is a domestic eligible entity with a single owner and is electing to be disregarded as a separate entity.

Check this box if the entity is a foreign eligible entity and is electing to be classified as an association taxable as a corporation.

Check this box if the entity is a foreign eligible entity and is electing to be classified as a partnership.

Check this box if the entity is a foreign eligible entity with a single owner and is electing to be disregarded as a separate entity.