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The form explains eligibility for an entity’s election, including whether the entity is newly formed or changing classification, and addresses situations with one or multiple owners. It provides sections to identify the eligible entity, owners, affiliated parent corporation (if applicable), and the effective beginning date. 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It also requires consent and signature(s) under penalties of perjury.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303811,1790439173,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":76,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":9},2336475104362,"https://ap-avatar.wpscdn.com/avatar/22000c4c46a41b752dd?x-image-process=image/resize,m_fixed,w_180,h_180&k=1786595829695023868","Caution: DRAFT FORM  \nThis is an advance proof copy of an IRS tax form. It is subject to change and OMB approval before it is officially released. You can check the scheduled release date on our web site ([www.irs.gov](www.irs.gov)).  \nIf you have any comments on this draft form, you can submit them to us on our web site. Include the word DRAFT in your response. You may make comments anonymously, or you may include your name ande-mail address or phone number. We will be unable to respond to all comments due to the high volume we receive. However, we will carefully consider each suggestion. So that we can properly consider your comments, please send them to us within 30 days from the date the draft was posted.  \n(Rev. December 2006)  \nEntity Classification Election  \nOMB  \nNo. 1545-1516  \nType  \nor  \nPrint  \nName of eligible entity making election Employer identification number  \nNumber, street, and room or suite [no. If a P.O. box](no. If a P.O. box), see instructions.  \nCity 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.  \nForm 8832  \nDepartment of the Treasury Internal Revenue Service  \n© Check if: Address change  \n1 Type of election (see instructions):  \na  \nb  \nInitial classification by a newly-formed entity. Skip lines 2a and 2b and go to line 3. Change in current classification. Go to line 2a  \n2a Has the eligible entity previously filed an entity election that had an effective date within the last 60 months?  \n Yes. Go to line 2b.  \n No. Skip line 2b and go to line 3.  \n2b Was the eligible entity’s prior election for initial classification by a newly formed entity effective on the date of formation?  \n Yes. Go to line 3.  \n No. Stop here. You generally are not currently eligible to make the election (see instructions) .  \n3 Does the eligible entity have more than one owner?  \n 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.  \n No. You can elect to be classified as an association taxable as a corporation or disregarded as a separate entity. Go to line 4.  \n4 If the eligible entity has only one owner, provide the following information:  \na Name of owner ©  b Identifying number of owner ©   \n5 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:  \na Name of parent corporation ©  b Employer identification number ©   \nFor Paperwork Reduction Act Notice, see page 4. Cat. No. 22598R Form 8832 (Rev. 12-2006)  \n6 Type of entity (see instructions):  \na  A domestic eligible entity electing to be classified as an association taxable as a corporation.  \nb  A domestic eligible entity electing to be classified as a partnership.  \nc  A domestic eligible entity with a single owner electing to be disregarded as a separate entity.  \nd  A foreign eligible entity electing to be classified as an association taxable as a corporation.  \ne  A foreign eligible entity electing to be classified as a partnership.  \nf  A foreign eligible entity with a single owner electing to be disregarded as a separate entity.  \n7 If the eligibility entity is created or organized in a foreign jurisdiction, provide the foreign country of organization ©   \n8 Election is to be effective beginning (month, day, year) (see instructions)  ©  / /   \n9 Name and title of contact person whom the IRS may call for more information 10 Contact person’s telephone number  \n ( )   \nConsent Statement and Signature(s) (see instructions)  \nUnder 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 consent statement, and to the best of my (our) knowledge and belief, it is true, correct,  \nand complete. If I am an officer, manager, or member signi","cbCaibiAlZE9F6ZU","https://ap.wps.com/l/cbCaibiAlZE9F6ZU","pdf",198478,"English","# Entity Classification Election\n## Draft notice and submission instructions\n## OMB and form identification\n## Election type and eligibility questions\n## Owner and parent corporation information\n## Effective date and contact details\n## Consent statement and signatures","[{\"question\":\"What is IRS Form 8832 used for?\",\"answer\":\"It is used to make an Entity Classification Election to determine how an eligible entity will be classified for tax purposes, such as partnership, association taxable as a corporation, or disregarded as a separate entity.\"},{\"question\":\"What does the form ask about the entity’s eligibility?\",\"answer\":\"It asks whether the entity is newly formed or changing classification, whether a prior election exists within the last 60 months, and whether there is more than one owner to determine the appropriate classification route.\"},{\"question\":\"What information and signatures are required?\",\"answer\":\"The form collects entity and identification details, owner or parent corporation information when applicable, an effective beginning date, and contact person details. It also requires consent and signature(s) under penalties of perjury.\"}]","Entity Classification Election - Form 8832 - Draft | PDF",1789807289]