An 8832 Form is only needed if the entity does not wish to accept the default classification as follows:Single Owner LLC-Disregarded EntityMulti-Owner LLC-PartnershipCorporation-C Corporation (although as a general rule S corporation is the only other option for a new Corporation and you make that election on Form 2553 and do NOT file an 8832)If the entity wishes to be something other than the above default tax classification, then you have 2 1/2 months from the date of formation to make the election.If you did not make your election within that 2.5 month window, then you will have to seek relief for the late election.