An 8832 Form is only needed if the entity does not wish to accept the defaultclassification as follows Single Owner LLCDisregarded Entity MultiOwner LLCPartnership CorporationC 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 taxclassification then you have 2 12 months from the date of formation to makethe election. If you did not make your election within that 2.5 month window then you willhave to seek relief for the late election.