What this notice is about We approved your Form 8832, Entity Classification Election What you need to do File the return that matches your classification election. Notify us if your address has changed. You may want to Keep this notice for your permanent records. Frequently asked questions Which forms must I file? It depends on the number and type of members of your limited liability company (LLC). If the only member of your LLC is an individual You’ll generally file Form 1040, U.S. Individual Income Tax Return, and report all LLC income and expenses on Schedules C, E, or F. If you prefer to file as a corporation, file Form 8832 PDF to change your classification. If the only member of your LLC is a corporation You’ll generally file a corporation return, usually Form 1120, U.S. Corporation Income Tax Return PDF, or Form 1120S, U.S. Income Tax Return for an S Corporation PDF. If there is more than one member of your LLC You’ll generally file a partnership return, Form 1065, U.S. Return of Partnership Income PDF. If you want to file as a corporation, then submit a Form 8832 to change your classification. Reference tools Publication 1, Your Rights as a Taxpayer Publication 17, Your Federal Income Tax Full list of tax forms and instructions 도움이 필요하십니까? 귀하를 대신해 IRS와 연락하도록 타인에게 권한을 부여할 수 있습니다(영어). 저소득 납세자 클리닉(영어)으로부터 도움을 받을 수 있는지 알아보십시오. 온라인에서 필요한 정보를 찾을 수 없는 경우 통지서 및 서신 상단에 기재된 IRS 번호로 전화하십시오. 서신이나 통지서를 받지 않았다면 전화 상담을 이용하십시오. 스스로 과징금 문제를 해결할 수 없는 경우 IRS내 독립기관인 납세자 보호 서비스에 문의하십시오.