Form 8832 Entity Classification Election {8832}

Form 8832 (Rev. December 2013), Entity Classification Election, An eligible entity uses this form to elect how it will be classified for federal tax purposes, as a corporation, a partnership, or an entity disregarded as separate from its owner. An eligible entity is classified for federal tax purposes under the default rules described in the instructions unless it files Form 8832 or Form 2553, Election by a Small Business Corporation. See Who Must File in the instructions. The IRS will use the information entered on this form to establish the entity’s filing and reporting requirements for federal tax purposes. Note. An entity must file Form 2553 if making an election under section 1362(a) to be an S corporation. www.FormsWorkflow.com