Form 8832 

(Rev. January 2012) 

Department of the Treasury 

Internal Revenue Service 

Entity Classification Election OMB No. 1545-1516 

Type 

or 

Print 

Name of eligible entity making election Employer identification number 

Number, street, and room or suite no. If a P.O. box, see instructions. 

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. 

▶ Check if: Address change Late classification relief sought under Revenue Procedure 2009-41

Relief for a late change of entity classification election sought under Revenue Procedure 2010-32 

Part I Election Information

1 Type of election (see instructions): 

a Initial classification by a newly-formed entity. Skip lines 2a and 2b and go to line 3. 

b Change in current classification. Go to line 2a. 

2 a Has the eligible entity previously filed an entity election that had an effective date within the last 60 months? 

Yes. Go to line 2b. 

No. Skip line 2b and go to line 3. 

2 b Was the eligible entity’s prior election an initial classification election by a newly formed entity that was effective on the date of 

formation? 

Yes. Go to line 3. 

No. Stop here. You generally are not currently eligible to make the election (see instructions). 

3 Does the eligible entity have more than one owner? 

Yes. You can elect to be classified as a partnership or an association taxable as a corporation. Skip line 4 and go to line 5. 

No. You can elect to be classified as an association taxable as a corporation or to be disregarded as a separate entity. Go 

to line 4. 

4 If the eligible entity has only one owner, provide the following information: 

a Name of owner ▶

b Identifying number of owner ▶

5 If the eligible entity is owned by one or more affiliated corporations that file a consolidated return, provide the name and 

employer identification number of the parent corporation: 

a Name of parent corporation ▶

b Employer identification number ▶

For Paperwork Reduction Act Notice, see instructions. Cat. No. 22598R Form 8832 (Rev. 1-2012) 
Form 8832 (Rev. 1-2012) Page 2 

Part I Election Information (Continued)

6 Type of entity (see instructions): 

a A domestic eligible entity electing to be classified as an association taxable as a corporation. 

b A domestic eligible entity electing to be classified as a partnership. 

c A domestic eligible entity with a single owner electing to be disregarded as a separate entity. 

d A foreign eligible entity electing to be classified as an association taxable as a corporation. 

e A foreign eligible entity electing to be classified as a partnership. 

f A foreign eligible entity with a single owner electing to be disregarded as a separate entity. 

7 If the eligible entity is created or organized in a foreign jurisdiction, provide the foreign country of 

organization ▶

8 Election is to be effective beginning (month, day, year) (see instructions) . . . . . . . . . . . . ▶

9 Name and title of contact person whom the IRS may call for more information 10 Contact person’s telephone number 

Consent Statement and Signature(s) (see instructions) 

Under penalties of perjury, I (we) declare that I (we) consent to the election of the above-named entity to be classified as indicated 

above, and that I (we) have examined this election and consent statement, and to the best of my (our) knowledge and belief, this 

election and consent statement are true, correct, and complete. If I am an officer, manager, or member signing for the entity, I further 

declare under penalties of perjury that I am authorized to make the election on its behalf. 

Signature(s) Date Title 

Form 8832 (Rev. 1-2012) 
Form 8832 (Rev. 1-2012) Page 3 

Part II Late Election Relief

11 Provide the explanation as to why the entity classification election was not filed on time (see instructions).

Under penalties of perjury, I (we) declare that I (we) have examined this election, including accompanying documents, and, to the best 

of my (our) knowledge and belief, the election contains all the relevant facts relating to the election, and such facts are true, correct, 

and complete. I (we) further declare that I (we) have personal knowledge of the facts and circumstances related to the election. I (we) 

further declare that the elements required for relief in Section 4.01 of Revenue Procedure 2009-41 have been satisfied.

Signature(s) Date Title 

Form 8832 (Rev. 1-2012) 
Form 8832 (Rev. 1-2012) Page 4 

General Instructions 

Section references are to the Internal 

Revenue Code unless otherwise noted. 

What Is New:

A checkbox was added for explanatory 

language of the Rev. Proc. 2010-32, foreign 

entities that meet the requirements of Rev. 

Proc. 2010-32, 2010-36 I.R.B. 320. 

The IRS has created a page on IRS.gov for 

information about Form 8832 and its 

instructions at www.irs.gov/form8832. 

Information about any future developments 

affecting Form 8832 (such as legislation 

enacted after we release it) will be posted on 

that page.

Purpose of Form 

An eligible entity uses Form 8832 to elect 

how it will be classified for federal tax 

purposes, as a corporation, a partnership, or 

an entity disregarded as separate from its 

owner. An eligible entity is classified for 

federal tax purposes under the default rules 

described below unless it files Form 8832 or 

Form 2553, Election by a Small Business 

Corporation, to elect a classification or 

change its current classification. See Who

Must File below. 

The IRS will use the information entered on 

this form to establish the entity’s filing and 

reporting requirements for federal tax 

purposes. 

TIP

A new eligible entity should not file 

Form 8832 if it will be using its 

default classification (see Default 

Rules below). 

Eligible entity. An eligible entity is a business 

entity that is not included in items 1, or 3 

through 9, under the definition of corporation 

provided under Definitions. Eligible entities 

include limited liability companies (LLCs) and 

partnerships. 

Generally, corporations are not eligible 

entities. However, the following types of 

corporations are treated as eligible entities: 

1. An eligible entity that previously elected

to be an association taxable as a corporation 

by filing Form 8832. An entity that elects to be 

classified as a corporation by filing Form 8832 

can make another election to change its 

classification (see the 60-month limitation 

rule discussed below in the instructions for 

lines 2a and 2b). 

2. A foreign eligible entity that became an 

association taxable as a corporation under 

the foreign default rule described below. 

Default Rules 

Existing entity default rule. Certain 

domestic and foreign entities that were in 

existence before January 1, 1997, and have 

an established federal tax classification 

generally do not need to make an election to 

continue that classification. If an existing 

entity decides to change its classification, it 

may do so subject to the 60-month limitation 

rule. See the instructions for lines 2a and 2b. 

See Regulations sections 301.7701-3(b)(3) 

and 301.7701-3(h)(2) for more details. 

Domestic default rule. Unless an election is 

made on Form 8832, a domestic eligible entity 

is: 

1. A partnership if it has two or more 

members. 

2. Disregarded as an entity separate from 

its owner if it has a single owner. 

A change in the number of members of an 

eligible entity classified as an association 

(defined below) does not affect the entity’s 

classification. However, an eligible entity 

classified as a partnership will become a 

disregarded entity when the entity’s 

membership is reduced to one member and a 

disregarded entity will be classified as a 

partnership when the entity has more than 

one member. 

Foreign default rule. Unless an election is 

made on Form 8832, a foreign eligible entity 

is: 

1. A partnership if it has two or more 

members and at least one member does not 

have limited liability. 

2. An association taxable as a corporation if 

all members have limited liability. 

3. Disregarded as an entity separate from 

its owner if it has a single owner that does not 

have limited liability. 

However, if a qualified foreign entity (as 

defined in section 3.02 of Rev. Proc. 2010-32) 

files a valid election to be classified as a 

partnership based on the reasonable 

assumption that it had two or more owners as 

of the effective date of the election, and the 

qualified entity is later determined to have a 

single owner, the IRS will deem the election to 

be an election to be classified as a 

disregarded entity provided: 

1. The qualified entity's owner and 

purported owners file amended returns that 

are consistent with the treatment of the entity 

as a disregarded entity;

2. The amended returns are filed before the 

close of the period of limitations on 

assessments under section 6501(a) for the 

relevant tax year; and

3. The corrected Form 8832 is filed and 

attached to the amended tax return. 

Corrected Form 8832 must include across the 

top the statement “FILED PURSUANT TO 

REVENUE PROCEDURE 2010-32;”

Also, if the qualified foreign entity (as 

defined in section 3.02 of Rev. Proc. 2010-32) 

files a valid election to be classified as a 

disregarded entity based on the reasonable 

assumption that it had a single owner as of 

the effective date of the election, and the 

qualified entity is later determined to have two 

or more owners, the IRS will deem the 

election to be an election to be classified as a 

partnership provided:

1. The qualified entity files information 

returns and the actual owners file original or 

amended returns consistent with the 

treatment of the entity as a partnership;

2. The amended returns are filed before the 

close of the period of limitations on 

assessments under section 6501(a) for the 

relevant tax year; and

3. The corrected Form 8832 is filed and 

attached to the amended tax returns. 

Corrected Form 8832 must include across the 

top the statement “FILED PURSUANT TO 

REVENUE PROCEDURE 2010-32”; see Rev. 

Proc. 2010-32, 2010-36 I.R.B. 320 for details.

Definitions 

Association. For purposes of this form, an 

association is an eligible entity taxable as a 

corporation by election or, for foreign eligible 

entities, under the default rules (see 

Regulations section 301.7701-3). 

Business entity. A business entity is any 

entity recognized for federal tax purposes 

that is not properly classified as a trust under 

Regulations section 301.7701-4 or otherwise 

subject to special treatment under the Code 

regarding the entity’s classification. See 

Regulations section 301.7701-2(a). 

Corporation. For federal tax purposes, a 

corporation is any of the following: 

1. A business entity organized under a 

federal or state statute, or under a statute of a 

federally recognized Indian tribe, if the statute 

describes or refers to the entity as 

incorporated or as a corporation, body 

corporate, or body politic. 

2. An association (as determined under 

Regulations section 301.7701-3). 

3. A business entity organized under a 

state statute, if the statute describes or refers 

to the entity as a joint-stock company or jointstock association. 

4. An insurance company. 

5. A state-chartered business entity 

conducting banking activities, if any of its 

deposits are insured under the Federal 

Deposit Insurance Act, as amended, 12 U.S.

C. 1811 et seq., or a similar federal statute. 

6. A business entity wholly owned by a 

state or any political subdivision thereof, or a 

business entity wholly owned by a foreign 

government or any other entity described in 

Regulations section 1.892-2T. 

7. A business entity that is taxable as a 

corporation under a provision of the Code 

other than section 7701(a)(3). 

8. A foreign business entity listed on page 

7. See Regulations section 301.7701-2(b)(8) 

for any exceptions and inclusions to items on 

this list and for any revisions made to this list 

since these instructions were printed. 

9. An entity created or organized under the 

laws of more than one jurisdiction (business 

entities with multiple charters) if the entity is 

treated as a corporation with respect to any 

one of the jurisdictions. See Regulations 

section 301.7701-2(b)(9) for examples. 

Disregarded entity. A disregarded entity is 

an eligible entity that is treated as an entity 

not separate from its single owner for income 

tax purposes. A “disregarded entity” is treated 

as separate from its owner for:

• Employment tax purposes, effective for 

wages paid on or after January 1, 2009; and

• Excise taxes reported on Forms 720, 730, 

2290, 11-C, or 8849, effective for excise taxes 

reported and paid after December 31, 2007.

See the employment tax and excise tax 

return instructions for more information. 
Form 8832 (Rev. 1-2012) Page 5 

Limited liability. A member of a foreign 

eligible entity has limited liability if the 

member has no personal liability for any 

debts of or claims against the entity by 

reason of being a member. This determination 

is based solely on the statute or law under 

which the entity is organized (and, if relevant, 

the entity’s organizational documents). A 

member has personal liability if the creditors 

of the entity may seek satisfaction of all or 

any part of the debts or claims against the 

entity from the member as such. A member 

has personal liability even if the member 

makes an agreement under which another 

person (whether or not a member of the 

entity) assumes that liability or agrees to 

indemnify that member for that liability. 

Partnership. A partnership is a business 

entity that has at least two members and is 

not a corporation as defined above under 

Corporation. 

Who Must File 

File this form for an eligible entity that is one 

of the following: 

• A domestic entity electing to be classified as 

an association taxable as a corporation. 

• A domestic entity electing to change its 

current classification (even if it is currently 

classified under the default rule). 

• A foreign entity that has more than one 

owner, all owners having limited liability, 

electing to be classified as a partnership. 

• A foreign entity that has at least one owner 

that does not have limited liability, electing to 

be classified as an association taxable as a 

corporation. 

• A foreign entity with a single owner having 

limited liability, electing to be an entity 

disregarded as an entity separate from its 

owner. 

• A foreign entity electing to change its 

current classification (even if it is currently 

classified under the default rule). 

Do not file this form for an eligible entity that 

is: 

• Tax-exempt under section 501(a); 

• A real estate investment trust (REIT), as 

defined in section 856; or 

• Electing to be classified as an S corporation. 

An eligible entity that timely files Form 2553 to 

elect classification as an S corporation and 

meets all other requirements to qualify as an 

S corporation is deemed to have made an 

election under Regulations section 

301.7701-3(c)(v) to be classified as an 

association taxable as a corporation. 

All three of these entities are deemed to 

have made an election to be classified as an 

association. 

Effect of Election 

The federal tax treatment of elective changes 

in classification as described in Regulations 

section 301.7701-3(g)(1) is summarized as 

follows: 

• If an eligible entity classified as a 

partnership elects to be classified as an 

association, it is deemed that the partnership 

contributes all of its assets and liabilities to 

the association in exchange for stock in the 

association, and immediately thereafter, the 

partnership liquidates by distributing the 

stock of the association to its partners. 

• If an eligible entity classified as an 

association elects to be classified as a 

partnership, it is deemed that the association 

distributes all of its assets and liabilities to its 

shareholders in liquidation of the association, 

and immediately thereafter, the shareholders 

contribute all of the distributed assets and 

liabilities to a newly formed partnership. 

• If an eligible entity classified as an 

association elects to be disregarded as an 

entity separate from its owner, it is deemed 

that the association distributes all of its assets 

and liabilities to its single owner in liquidation 

of the association. 

• If an eligible entity that is disregarded as an 

entity separate from its owner elects to be 

classified as an association, the owner of the 

eligible entity is deemed to have contributed 

all of the assets and liabilities of the entity to 

the association in exchange for the stock of 

the association. 

Note. For information on the federal tax 

consequences of elective changes in 

classification, see Regulations section 

301.7701-3(g). 

When To File 

Generally, an election specifying an eligible 

entity’s classification cannot take effect more 

than 75 days prior to the date the election is 

filed, nor can it take effect later than 12 

months after the date the election is filed. An 

eligible entity may be eligible for late election 

relief in certain circumstances. For more 

information, see Late Election Relief, later.

Where To File 

File Form 8832 with the Internal Revenue 

Service Center for your state listed below. 

In addition, attach a copy of Form 8832 to 

the entity’s federal tax or information return 

for the tax year of the election. If the entity is 

not required to file a return for that year, a 

copy of its Form 8832 must be attached to 

the federal tax returns of all direct or indirect 

owners of the entity for the tax year of the 

owner that includes the date on which the 

election took effect. An indirect owner of the 

electing entity does not have to attach a copy 

of the Form 8832 to its tax return if an entity in 

which it has an interest is already filing a copy 

of the Form 8832 with its return. Failure to 

attach a copy of Form 8832 will not invalidate 

an otherwise valid election, but penalties may 

be assessed against persons who are 

required to, but do not, attach Form 8832. 

Each member of the entity is required to file 

the member's return consistent with the entity 

election. Penalties apply to returns filed 

inconsistent with the entity’s election. 

If the entity’s principal 

business, office, or 

agency is located in: 

Use the following 

Internal Revenue 

Service Center 

address: 

Connecticut, Delaware, 

District of Columbia, 

Illinois, Indiana, Kentucky, 

Maine, Maryland, 

Massachusetts, Michigan, 

New Hampshire, New 

Jersey, New York, North 

Carolina, Ohio, 

Pennsylvania, Rhode 

Island, South Carolina, 

Vermont, Virginia, West 

Virginia, Wisconsin 

Cincinnati, OH 45999 

If the entity’s principal 

business, office, or 

agency is located in: 

Use the following 

Internal Revenue 

Service Center 

address: 

Alabama, Alaska, Arizona, 

Arkansas, California, 

Colorado, Florida, Georgia, 

Hawaii, Idaho, Iowa, 

Kansas, Louisiana, 

Minnesota, Mississippi, 

Missouri, Montana, 

Nebraska, Nevada, New 

Mexico, North Dakota, 

Oklahoma, Oregon, South 

Dakota, Tennessee, Texas, 

Utah, Washington, 

Wyoming 

Ogden, UT 84201 

A foreign country or U.S. 

possession 

Ogden, UT 

84201-0023 

Note. Also attach a copy to the entity’s 

federal income tax return for the tax year of 

the election. 

Acceptance or Nonacceptance of 

Election 

The service center will notify the eligible entity 

at the address listed on Form 8832 if its 

election is accepted or not accepted. The 

entity should generally receive a 

determination on its election within 60 days 

after it has filed Form 8832. 

Care should be exercised to ensure that the 

IRS receives the election. If the entity is not 

notified of acceptance or nonacceptance of 

its election within 60 days of the date of filing, 

take follow-up action by calling 

1-800-829-0115, or by sending a letter to the 

service center to inquire about its status. 

Send any such letter by certified or registered 

mail via the U.S. Postal Service, or equivalent 

type of delivery by a designated private 

delivery service (see Notice 2004-83, 2004-52 

I.R.B. 1030 (or its successor)). 

If the IRS questions whether Form 8832 

was filed, an acceptable proof of filing is: 

• A certified or registered mail receipt (timely 

postmarked) from the U.S. Postal Service, or 

its equivalent from a designated private 

delivery service; 

• Form 8832 with an accepted stamp; 

• Form 8832 with a stamped IRS received 

date; or 

• An IRS letter stating that Form 8832 has 

been accepted. 
Form 8832 (Rev. 1-2012) Page 6 

Specific Instructions 

Name. Enter the name of the eligible entity 

electing to be classified. 

Employer identification number (EIN). Show 

the EIN of the eligible entity electing to be 

classified. 

▲!

CAUTION

Do not put “Applied For” on 

this line.

Note. Any entity that has an EIN will retain 

that EIN even if its federal tax classification 

changes under Regulations section 

301.7701-3. 

If a disregarded entity’s classification 

changes so that it becomes recognized as a 

partnership or association for federal tax 

purposes, and that entity had an EIN, then the 

entity must continue to use that EIN. If the 

entity did not already have its own EIN, then 

the entity must apply for an EIN and not use 

the identifying number of the single owner. 

A foreign entity that makes an election 

under Regulations section 301.7701-3(c) and 

(d) must also use its own taxpayer identifying 

number. See sections 6721 through 6724 for 

penalties that may apply for failure to supply 

taxpayer identifying numbers. 

If the entity electing to be classified using 

Form 8832 does not have an EIN, it must 

apply for one on Form SS-4, Application for 

Employer Identification Number. The entity 

must have received an EIN by the time Form 

8832 is filed in order for the form to be 

processed. An election will not be accepted if 

the eligible entity does not provide an EIN. 

▲!

CAUTION

Do not apply for a new EIN for an 

existing entity that is changing its 

classification if the entity already 

has an EIN.

Address. Enter the address of the entity 

electing a classification. All correspondence 

regarding the acceptance or nonacceptance 

of the election will be sent to this address. 

Include the suite, room, or other unit number 

after the street address. If the Post Office 

does not deliver mail to the street address 

and the entity has a P.O. box, show the box 

number instead of the street address. If the 

electing entity receives its mail in care of a 

third party (such as an accountant or an 

attorney), enter on the street address line 

“C/O” followed by the third party’s name and 

street address or P.O. box. 

Address change. If the eligible entity has 

changed its address since filing Form SS-4 or 

the entity’s most recently-filed return 

(including a change to an “in care of” 

address), check the box for an address 

change. 

Late-classification relief sought under 

Revenue Procedure 2009-41. Check the box 

if the entity is seeking relief under Rev. Proc. 

2009-41, 2009-39 I.R.B. 439, for a late 

classification election. For more information, 

see Late Election Relief, later.

Relief for a late change of entity 

classification election sought under 

Revenue Procedure 2010-32. Check the box 

if the entity is seeking relief under Rev. Proc. 

2010-32, 2010-36 I.R.B. 320. For more 

information, see Foreign default rule, earlier.

Part I. Election Information

Complete Part I whether or not the entity is 

seeking relief under Rev. Proc. 2009-41 or 

Rev. Proc. 2010-32.

Line 1. Check box 1a if the entity is choosing 

a classification for the first time (i.e., the entity 

does not want to be classified under the 

applicable default classification). Do not file 

this form if the entity wants to be classified 

under the default rules. 

Check box 1b if the entity is changing its 

current classification. 

Lines 2a and 2b. 60-month limitation rule. 

Once an eligible entity makes an election to 

change its classification, the entity generally 

cannot change its classification by election 

again during the 60 months after the effective 

date of the election. However, the IRS may 

(by private letter ruling) permit the entity to 

change its classification by election within the 

60-month period if more than 50% of the 

ownership interests in the entity, as of the 

effective date of the election, are owned by 

persons that did not own any interests in the 

entity on the effective date or the filing date of 

the entity’s prior election. 

Note. The 60-month limitation does not apply 

if the previous election was made by a newly 

formed eligible entity and was effective on the 

date of formation. 

Line 4. If an eligible entity has only one 

owner, provide the name of its owner on line 

4a and the owner’s identifying number (social 

security number, or individual taxpayer 

identification number, or EIN) on line 4b. If the 

electing eligible entity is owned by an entity 

that is a disregarded entity or by an entity that 

is a member of a series of tiered disregarded 

entities, identify the first entity (the entity 

closest to the electing eligible entity) that is 

not a disregarded entity. For example, if the 

electing eligible entity is owned by 

disregarded entity A, which is owned by 

another disregarded entity B, and disregarded 

entity B is owned by partnership C, provide 

the name and EIN of partnership C as the 

owner of the electing eligible entity. If the 

owner is a foreign person or entity and does 

not have a U.S. identifying number, enter 

“none” on line 4b. 

Line 5. If the eligible entity is owned by one or 

more members of an affiliated group of 

corporations that file a consolidated return, 

provide the name and EIN of the parent 

corporation. 

Line 6. Check the appropriate box if you are 

changing a current classification (no matter 

how achieved), or are electing out of a default 

classification. Do not file this form if you fall 

within a default classification that is the 

desired classification for the new entity. 

Line 7. If the entity making the election is 

created or organized in a foreign jurisdiction, 

enter the name of the foreign country in which 

it is organized. This information must be 

provided even if the entity is also organized 

under domestic law. 

Line 8. Generally, the election will take effect 

on the date you enter on line 8 of this form, or 

on the date filed if no date is entered on line 

8. An election specifying an entity’s 

classification for federal tax purposes can 

take effect no more than 75 days prior to the 

date the election is filed, nor can it take effect 

later than 12 months after the date on which 

the election is filed. If line 8 shows a date 

more than 75 days prior to the date on which 

the election is filed, the election will default to 

75 days before the date it is filed. If line 8 

shows an effective date more than 12 months 

from the filing date, the election will take 

effect 12 months after the date the election is 

filed. 

Consent statement and signature(s). Form 

8832 must be signed by: 

1. Each member of the electing entity who 

is an owner at the time the election is filed; or 

2. Any officer, manager, or member of the 

electing entity who is authorized (under local 

law or the organizational documents) to make 

the election. The elector represents to having 

such authorization under penalties of perjury. 

If an election is to be effective for any 

period prior to the time it is filed, each person 

who was an owner between the date the 

election is to be effective and the date the 

election is filed, and who is not an owner at 

the time the election is filed, must sign. 

If you need a continuation sheet or use a 

separate consent statement, attach it to 

Form 8832. The separate consent statement 

must contain the same information as shown 

on Form 8832. 

Note. Do not sign the copy that is attached to 

your tax return. 

Part II. Late Election Relief 

Complete Part II only if the entity is requesting 

late election relief under Rev. Proc. 2009-41.

An eligible entity may be eligible for late 

election relief under Rev. Proc. 2009-41, 

2009-39 I.R.B. 439, if each of the following 

requirements is met. 

1. The entity failed to obtain its requested 

classification as of the date of its formation (or 

upon the entity's classification becoming 

relevant) or failed to obtain its requested 

change in classification solely because Form 

8832 was not filed timely.

2. Either:

a. The entity has not filed a federal tax or 

information return for the first year in which 

the election was intended because the due 

date has not passed for that year's federal tax 

or information return; or

b. The entity has timely filed all required 

federal tax returns and information returns (or 

if not timely, within 6 months after its due 

date, excluding extensions) consistent with its 

requested classification for all of the years the 

entity intended the requested election to be 

effective and no inconsistent tax or 

information returns have been filed by or with 

respect to the entity during any of the tax 

years. If the eligible entity is not required to 

file a federal tax return or information return, 

each affected person who is required to file a 

federal tax return or information return must 

have timely filed all such returns (or if not 
Form 8832 (Rev. 1-2012) Page 7 

timely, within 6 months after its due date, 

excluding extensions) consistent with the 

entity's requested classification for all of the 

years the entity intended the requested 

election to be effective and no inconsistent 

tax or information returns have been filed 

during any of the tax years. 

3. The entity has reasonable cause for its 

failure to timely make the entity classification 

election.

4. Three years and 75 days from the 

requested effective date of the eligible entity's 

classification election have not passed.

Affected person. An affected person is either:

• with respect to the effective date of the 

eligible entity's classification election, a 

person who would have been required to 

attach a copy of the Form 8832 for the eligible 

entity to its federal tax or information return 

for the tax year of the person which includes 

that date; or

• with respect to any subsequent date after 

the entity's requested effective date of the 

classification election, a person who would 

have been required to attach a copy of the 

Form 8832 for the eligible entity to its federal 

tax or information return for the person's tax 

year that includes that subsequent date had 

the election first become effective on that 

subsequent date. 

For details on the requirement to attach a 

copy of Form 8832, see Rev. Proc. 2009-41 

and the instructions under Where To File.

To obtain relief, file Form 8832 with the 

applicable IRS service center listed in Where 

To File, earlier, within 3 years and 75 days 

from the requested effective date of the 

eligible entity's classification election. 

If Rev. Proc. 2009-41 does not apply, an 

entity may seek relief for a late entity election 

by requesting a private letter ruling and 

paying a user fee in accordance with Rev. 

Proc. 2011-1, 2011-1 I.R.B. 1 (or its 

successor). 

Line 11. Explain the reason for the failure to 

file a timely entity classification election.

Signatures. Part II of Form 8832 must be 

signed by an authorized representative of the 

eligible entity and each affected person. See 

Affected Persons, earlier. The individual or 

individuals who sign the declaration must 

have personal knowledge of the facts and 

circumstances related to the election.

Foreign Entities Classified as Corporations for 

Federal Tax Purposes: 

American Samoa—Corporation 

Argentina—Sociedad Anonima 

Australia—Public Limited Company 

Austria—Aktiengesellschaft 

Barbados—Limited Company 

Belgium—Societe Anonyme 

Belize—Public Limited Company 

Bolivia—Sociedad Anonima 

Brazil—Sociedade Anonima 

Bulgaria—Aktsionerno Druzhestvo

Canada—Corporation and Company 

Chile—Sociedad Anonima 

People’s Republic of China—Gufen 

Youxian Gongsi 

Republic of China (Taiwan) 

—Ku-fen Yu-hsien Kung-szu 

Colombia—Sociedad Anonima 

Costa Rica—Sociedad Anonima 

Cyprus—Public Limited Company 

Czech Republic—Akciova Spolecnost 

Denmark—Aktieselskab 

Ecuador—Sociedad Anonima or Compania 

Anonima 

Egypt—Sharikat Al-Mossahamah 

El Salvador—Sociedad Anonima 

Estonia—Aktsiaselts 

European Economic Area/European Union

—Societas Europaea 

Finland—Julkinen Osakeyhtio/Publikt 

Aktiebolag 

France—Societe Anonyme 

Germany—Aktiengesellschaft 

Greece—Anonymos Etairia 

Guam—Corporation 

Guatemala—Sociedad Anonima 

Guyana—Public Limited Company 

Honduras—Sociedad Anonima 

Hong Kong—Public Limited Company 

Hungary—Reszvenytarsasag 

Iceland—Hlutafelag 

India—Public Limited Company 

Indonesia—Perseroan Terbuka 

Ireland—Public Limited Company 

Israel—Public Limited Company 

Italy—Societa per Azioni 

Jamaica—Public Limited Company 

Japan—Kabushiki Kaisha 

Kazakstan—Ashyk Aktsionerlik Kogham 

Republic of Korea—Chusik Hoesa 

Latvia—Akciju Sabiedriba 

Liberia—Corporation 

Liechtenstein—Aktiengesellschaft 

Lithuania—Akcine Bendroves 

Luxembourg—Societe Anonyme 

Malaysia—Berhad 

Malta—Public Limited Company 

Mexico—Sociedad Anonima 

Morocco—Societe Anonyme 

Netherlands—Naamloze Vennootschap 

New Zealand—Limited Company 

Nicaragua—Compania Anonima 

Nigeria—Public Limited Company 

Northern Mariana Islands—Corporation 

Norway—Allment Aksjeselskap 

Pakistan—Public Limited Company 

Panama—Sociedad Anonima 

Paraguay—Sociedad Anonima 

Peru—Sociedad Anonima 

Philippines—Stock Corporation 

Poland—Spolka Akcyjna 

Portugal—Sociedade Anonima 

Puerto Rico—Corporation 

Romania—Societe pe Actiuni 

Russia—Otkrytoye Aktsionernoy 

Obshchestvo 

Saudi Arabia—Sharikat Al-Mossahamah

Singapore—Public Limited Company 

Slovak Republic—Akciova Spolocnost 

Slovenia—Delniska Druzba 

South Africa—Public Limited Company 

Spain—Sociedad Anonima 

Surinam—Naamloze Vennootschap 

Sweden—Publika Aktiebolag 

Switzerland— Aktiengesellschaft 

Thailand—Borisat Chamkad (Mahachon) 

Trinidad and Tobago—Limited Company 

Tunisia—Societe Anonyme 

Turkey—Anonim Sirket 

Ukraine—Aktsionerne Tovaristvo Vidkritogo 

Tipu 

United Kingdom—Public Limited Company 

United States Virgin Islands—Corporation 

Uruguay—Sociedad Anonima 

Venezuela—Sociedad Anonima or Compania 

Anonima 

▲!

CAUTION

See Regulations section 

301.7701-2(b)(8) for any 

exceptions and inclusions to items 

on this list and for any revisions 

made to this list since these instructions were 

printed. 

Paperwork Reduction Act Notice 

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carry out the Internal Revenue laws of the 

United States. You are required to give us the 

information. We need it to ensure that you are 

complying with these laws and to allow us to 

figure and collect the right amount of tax. 

You are not required to provide the 

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are confidential, as required by section 6103. 

The time needed to complete and file this 

form will vary depending on individual 

circumstances. The estimated average time is:

Recordkeeping . . . . 2 hr., 46 min.

Learning about the 

law or the form . . . . 3 hr., 48 min. 

Preparing and sending 

the form to the IRS . . . . . 36 min.

If you have comments concerning the 

accuracy of these time estimates or 

suggestions for making this form simpler, we 

would be happy to hear from you. You can 

write to the Internal Revenue Service, Tax 

Products Coordinating Committee, 

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send the form to this address. Instead, see 

Where To File above.