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The form supports elections to be treated as a corporation, a partnership, or as an entity disregarded as separate from its owner, including options based on whether the entity has one owner, multiple owners, or is foreign. Instructions address recent filing location updates and required information for various election types.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/form-8832-entity-classification-election-rev-3-2007/303809/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/form-8832-entity-classification-election-rev-3-2007/303809.png","ImageObject",442,249,{"name":88,"@type":89},"Tawan","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is Form 8832 used for?","Question",{"text":108,"@type":109},"An eligible entity uses Form 8832 to elect how it will be classified for federal tax purposes, such as corporation, partnership, or disregarded entity status.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Where must the form be filed under the March 2007 revision?",{"text":113,"@type":109},"The form is filed either in Cincinnati or Ogden depending on the entity’s principal business location, replacing the prior Ogden-only guidance.",{"name":115,"@type":106,"acceptedAnswer":116},"What information is required if the eligible entity has only one owner?",{"text":117,"@type":109},"The entity must provide the owner’s name and identifying number on the lines specified for single-owner information.","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},303809,1790483418,{"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":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":73},2336475104042,"https://ap-avatar.wpscdn.com/avatar/22000c4c32af1715be0?x-image-process=image/resize,m_fixed,w_180,h_180&k=1786537525561427321","(Rev. March 2007)  \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 instructions. Cat. No. 22598R Form 8832 (Rev. 3-2007)  \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 eligible 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, and complete. If I am an officer, manager, or member signing for all members of the entity, I further declare that I am authorized to execute this consent statement on their behalf.  \nSignature(s) Date Title  \n\n|  |  |  |\n| --- | --- | --- |\n|  |  |  |\n|  |  |  |\n|  |  |  |\n|  |  |  |\n|  |  |  |\n|  |  |  |\n|  |  |  |\n|  |  |  |\n|  |  |  |\n|  |  |  |\n|  |  |  |\n|  |  |  |\n|  |  |  |\n|  |  |  |\n|  |  |  |\n\nForm 8832 (Rev. 3-2007)  \nGeneral Instructions  \nSection references are to the Internal Revenue Code unless otherwise noted.  \nWhat’s New  \nThis revision of the Form 8832  \ninstructions reflects an update to the filing locations. Our previous revision (December 2006) stated that all entity classification elections were sent to the service center in Ogden, UT. This is no ","cbCaiixRXG4TYklj","https://ap.wps.com/l/cbCaiixRXG4TYklj","pdf",309276,6,"English","# What’s New\n## Purpose of Form\n## Who Must File","[{\"question\":\"What is Form 8832 used for?\",\"answer\":\"An eligible entity uses Form 8832 to elect how it will be classified for federal tax purposes, such as corporation, partnership, or disregarded entity status.\"},{\"question\":\"Where must the form be filed under the March 2007 revision?\",\"answer\":\"The form is filed either in Cincinnati or Ogden depending on the entity’s principal business location, replacing the prior Ogden-only guidance.\"},{\"question\":\"What information is required if the eligible entity has only one owner?\",\"answer\":\"The entity must provide the owner’s name and identifying number on the lines specified for single-owner information.\"}]","Form 8832 - Entity Classification Election - Rev. 3-2007 | PDF",1789807286]