Form 8832
Choose how an LLC or other eligible business is taxed: corporation, partnership or disregarded entity.
Free account needed to send it. The people who sign don’t need one.
- Signed by
- Owner or officer
- Pages
- 8
- Updated
- October 12, 2026
- Created by
- IRS (Rev. December 2013)
About this template
An eligible business entity, like an LLC, files Form 8832 to choose how it’s classified for federal tax: as a corporation, a partnership, or an entity disregarded as separate from its owner. A new entity uses it to choose a classification other than its default; an existing one uses it to change its classification.
Send it to the owner or an authorized officer to fill in and sign. If the members make the election, each member signs: add each of them as a signer and place their signature in the table on page 3. The first page is the IRS’s notice of updated mailing addresses.
See the IRS instructions for Form 8832 for when the election takes effect, where to file it and how it must be signed. To be taxed as an S corporation, an entity files Form 2553 instead.
This is IRS’s official form. Its pages are as published; Dokkiman’s fields take the place of its fill-in boxes. Check IRS’s website for the latest version and instructions.