Free 8832 Generator Choose how your entity is taxed

Elect corporate, partnership, or disregarded entity treatment for an LLC or another eligible entity. Each answer goes straight onto the official IRS form, ready to sign, download, or print.

View the form on IRS.gov

How to fill it out: Instructions for Form 8832

The electing entity

The business making the election. The IRS sends its answer to this address.

Name of the entity *

The entity’s legal name, such as the LLC’s name in its articles of organization.

Employer identification number (EIN) *

The entity’s own EIN, not the owner’s. It needs one before you file, and “Applied For” isn’t accepted. No EIN yet? Apply with Form SS-4 first.

Number and street *

Mail goes to someone else, like an accountant? Start with “C/O” and their name.

Room or suite (optional)

City or town *

State *

ZIP code *

Province or state *

Postal code (optional)

The address is outside the United States

Country *

Write the country’s full name, and follow its usual order for the rest of the address.

The address changed since the entity’s Form SS-4 or its last return Including a new “in care of” address.

Ask for late classification relief (Rev. Proc. 2009-41) For an election filed after the 75-day window. Adds Part II, where you explain the delay.

Ask for relief for a late change of classification (Rev. Proc. 2010-32) Rare: only for a qualified foreign entity whose number of owners turned out to be different than assumed.

Election information

Part I, lines 1–5. Answer these whether or not you’re asking for relief.

Line 1 · Type of election *

Initial classification by a newly formed entity Change in current classification

Line 2a · Has the entity filed an election that took effect in the last 60 months? *

Yes No

Counts any earlier Form 8832 election with an effective date within the last 60 months.

Line 2b · Was that an initial classification by a new entity, effective the day it was formed? *

Yes No

The form says to stop here: an entity generally can’t change its classification again within 60 months of its last change. The IRS can allow it by private letter ruling in some cases; see the instructions for lines 2a and 2b.

Line 3 · Does the entity have more than one owner? *

Yes No

With more than one owner, the entity can elect to be a partnership or a corporation. With one, a corporation or a disregarded entity.

Line 4a · Name of the owner *

If the owner is itself a disregarded entity, name the first owner up the chain that isn’t one.

Line 4b · Owner’s identifying number

SSN or ITIN EIN None

Owner’s SSN or ITIN *

For a foreign owner without a U.S. identifying number. Line 4b will read “None”.

Line 5 · Parent corporation Only for consolidated groups

If the entity is owned by one or more members of an affiliated group of corporations that file a consolidated return.

5a · Name of the parent corporation

5b · Parent’s EIN

Type of entity and start date

Line 6: the classification you’re electing. Don’t file if the entity’s default classification is the one you want.

Line 6 · The entity is electing to be *

a · A domestic entity taxed as a corporation (association) b · A domestic entity taxed as a partnership c · A domestic single-owner entity disregarded as separate from its owner d · A foreign entity taxed as a corporation (association) e · A foreign entity taxed as a partnership f · A foreign single-owner entity disregarded as separate from its owner

Line 7 · Foreign country of organization

Required for a foreign entity (d–f). Also fill it in if a domestic entity was organized in another country as well.

Line 8 · Effective date (optional)

No more than 75 days before you file, and no more than 12 months after. Leave it blank to make it effective on the day you file.

That’s more than 75 days ago. Unless you qualify for late election relief (tick the box in step 1), the IRS will treat the election as effective 75 days before the day you file.

That’s more than 12 months away. The IRS will treat the election as effective 12 months after the day you file.

Contact person

Lines 9 and 10: who the IRS can call with questions about the election.

Name *

Title (optional)

Telephone number *

Consent and signatures

By signing, each signer consents to the election and declares under penalties of perjury that it’s true, correct, and complete, and that they’re authorized to make it.

Who signs?

Either every owner at the time you file, or one officer, manager, or member authorized to make the election. If the election starts before you file, anyone who was an owner in between signs too.

How will you sign?

By hand after printing Sign on screen

The IRS accepts electronic signatures on Form 8832, so either way works.

Signer 1

Title *

Date (optional)

Clear it to date the form by hand.

Signature *

Draw Type

Sign here

Signer 2

Title *

Date (optional)

Signature *

Draw Type

Sign here

Signer 3

Title *

Date (optional)

Signature *

Draw Type

Sign here

Signer 4

Title *

Date (optional)

Signature *

Draw Type

Sign here

Mail the signed form to the IRS service center for the entity’s state. Enter the address in step 1 to see it here.

Your entries stay on this device. The PDF is created in your browser, and nothing you type is uploaded or saved.

Part II · Late election relief

Signed by an authorized representative of the entity and each affected person, who must know the facts behind the late election.

Line 11 · Why the election wasn’t filed on time *

Explain the reasonable cause for the delay. It must fit the 9 lines on page 3; for more, write “See attached statement” and attach it.

The signers above also sign Part II Repeats their titles, dates, and on-screen signatures on page 3. Untick it to sign page 3 by hand after printing.

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Complete the required fields to download or print your Form 8832.

Still needed:

Downloaded. Mail the signed form to the IRS address shown under the signatures, and keep proof of mailing. Also attach an unsigned copy to the entity’s federal tax or information return for the year the election takes effect.

Page

View the form on IRS.gov

How to fill it out: Instructions for Form 8832

Disclaimer: forms.app provides this Form 8832 generator and the IRS form it fills free of charge, as a convenience. forms.app is not affiliated with the Internal Revenue Service, doesn’t file elections or any other forms for you, and doesn’t give tax, legal, or accounting advice. Choosing a classification has lasting tax consequences, and you are responsible for that choice, for the accuracy of what you enter, and for filing the election on time with the right IRS office. Form 8832 and its instructions are published by the IRS at irs.gov/Form8832. Before you elect, talk to a tax professional or attorney about what the change means for the entity and its owners. Found something on this page that’s wrong or out of date? Let us know.

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Understanding Form 8832

Form 8832, Entity Classification Election, is how an eligible business entity tells the IRS how it wants to be taxed: as a corporation, as a partnership, or as an entity disregarded as separate from its owner. Without it, the default rules apply.

By default, a U.S. LLC with two or more members is taxed as a partnership and a single-member LLC is disregarded, so its income goes on the owner’s return. You only file Form 8832 to choose something else, such as having an LLC taxed as a corporation, or to change a classification the entity already has. An entity that wants to be an S corporation files Form 2553 instead. Once an entity changes its classification, it generally can’t change it again for 60 months.

Filling out Form 8832 step by step

Enter the entity’s name, EIN, and address, then answer lines 1 to 5: whether this is a first election or a change, any election in the last 60 months, and who owns the entity. Pick the classification on line 6, add the date you want it to start on line 8, and name a contact person. Each owner, or an officer, manager, or member authorized to make the election, signs the consent statement on page 2. Asking for late election relief? Tick the box and explain the delay in Part II.

Your answers appear on the official three-page form as you type. The IRS accepts electronic signatures on Form 8832, so you can sign on screen or print and sign by hand, then mail the form to the address shown for your state. Need another form? Browse all tax form generators.

Questions people ask about Form 8832

Who needs to file Form 8832?

An eligible entity, such as an LLC, a partnership, or certain foreign entities, that wants a tax classification other than its default, or wants to change the one it has. A new entity that’s happy with its default classification doesn’t file it. Tax-exempt organizations and REITs don’t file Form 8832 either.

Do I need Form 8832 to be taxed as an S corporation?

No. File Form 2553 instead. An eligible entity that files a timely Form 2553 and qualifies as an S corporation is treated as having elected to be taxed as a corporation, so it doesn’t need a separate Form 8832.

When does the election take effect?

On the date you enter on line 8, or on the date you file if you leave it blank. The date can’t be more than 75 days before you file or more than 12 months after. If it is, the IRS moves it to 75 days before, or 12 months after, the filing date.

What if I missed the deadline?

You may qualify for late election relief under Rev. Proc. 2009-41. It generally applies when the election was late only because Form 8832 wasn’t filed on time, the entity had reasonable cause, its returns so far match the classification it wanted, and no more than 3 years and 75 days have passed since the date it wanted the election to start. Tick the relief box and explain the delay in Part II. Otherwise, relief takes a private letter ruling.

Where do I send Form 8832?

Mail it to the IRS service center for the state where the entity’s principal business, office, or agency is located: Kansas City, MO 64999 or Ogden, UT 84201. Entities in a foreign country or a U.S. possession use Ogden, UT 84201-0023. These are the updated addresses on the first page of the IRS PDF. Also attach a copy, unsigned, to the entity’s federal return for the year of the election. You should hear back within about 60 days; if not, call the IRS at 1-800-829-0115.

Who has to sign Form 8832, and can I sign it online?

Either every owner at the time of filing, or an officer, manager, or member authorized to make the election for the entity. If the election takes effect before you file, anyone who was an owner in between and isn’t one any more signs too. The IRS lists Form 8832 among the forms it accepts with electronic signatures, so you can sign here on screen or sign the printout by hand. This generator holds up to four signers; for more, attach a continuation sheet.

Can the entity change its classification again later?

Generally not for 60 months after the new classification takes effect. That’s what lines 2a and 2b check. The 60-month limit doesn’t apply when the earlier election was a new entity’s initial classification that took effect on the day it was formed, and the IRS can allow an earlier change by private letter ruling in some cases.

Is my information private?

Yes. Everything stays in your browser: the PDF is created on your device, and nothing you type, including EINs and SSNs, is uploaded to or saved by forms.app. Download the form before you close the page, because nothing is kept.

Is this Form 8832 generator free?

Yes. You can fill out, sign, download, and print Form 8832 as often as you need without paying or creating an account.

Your Form 8832 isn’t ready to print yet

Fill in the required fields on the page (entity name, EIN, address, lines 1–3 and 6, the contact person, and each signer’s title), then print again.

Form 8832 preview Click any box to edit it