Form 8832: Entity Classification Election

Used by eligible entities to choose how they are classified for federal tax purposes — as a corporation, partnership, or disregarded entity.

Who Files This Form?

Eligible entities (such as LLCs) that want to change their default entity classification or elect a specific classification.

Due Date

75 days before or 12 months after the requested effective date

Late Filing Penalty

Late elections may be accepted if certain requirements are met; no specific penalty for the form itself.

U.S. Return of Partnership Income

U.S. Corporation Income Tax Return

U.S. Income Tax Return for an S Corporation

Election by a Small Business Corporation

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