Description
form 8832 Learn how to use Form 8832 to choose your federal tax status as a corporation, partnership, or disregarded entity. Find the latest updates, instructions, and FAQs for Form 8832 and related forms..
fb 88 89 form Form 8832, known as the Entity Classification Election form, is a specialized document furnished by the IRS. Its primary function is to grant eligible entities the autonomy to select or modify their tax classification for federal tax purposes.
de 88 form An eligible entity that previously elected to be an association taxable as a corporation by filing Form 8832. An entity that elects to be classified as a corporation by filing Form 8832 can make another election to change its classification (see the 60-month limitation rule discussed below in the instructions for lines 2a and 2b).