About Form 8832, Entity Classification Election

Information about Form 8832, Entity Classification Election, including recent updates, related forms, and instructions on how to file. Form 8832 is used by eligible entities to choose how they are classified for federal tax purposes.
General Information
Businesses

About Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation

Information about Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation, including recent updates, related forms, and instructions on how to file. Form 926 is used to report certain transfers of property to a foreign corporation.
General Information
Corporations

Limited liability company (LLC)

Review information about a Limited Liability Company (LLC) and the federal tax classification process.
General Information
Small Businesses

LLC filing as a corporation or partnership

Review information about the Limited Liability Company (LLC) structure and the entity classification rules related to filing as a corporation or partnership.
General Information
Small Businesses

Limited liability company - Possible repercussions

Issues Limited Liability Companies may face.
General Information
Small Businesses

Single member limited liability companies

Review information about the Limited Liability Company (LLC) structure and the entity classification rules related to filing as a single-member limited liability company.
General Information
Small Businesses

Late election relief

Rev. Proc. 2013-30 facilitates the grant of relief to certain late-filing entities. The information contained on this page explains the general rules to obtain that relief.
General Information
Small Businesses

Tax year 2024 directions for partnerships required to e-file

Tax year 2024 directions for partnerships required to e-file
General Information
Partnerships

Tax year 2023 directions for partnerships required to e-file

Guidelines to partnerships that are required to file their income tax return electronically for tax years ending on or after December 31, 2023.
General Information
Partnerships

Find information on complex tax topics

Find resources to help you on topics too complex for telephone assistors to help you with.
General Information
Individuals, Tax Professionals, Businesses