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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.

This page describes the new Voluntary Classification Settlement Program for employers.

This section will help you determine if you are a "Foreign Person" or a "United States person" for U.S. tax purposes.

FATCA Registration Sponsored Entity Selection

Frequently asked questions about the Voluntary Classification Settlement Program (VCSP).

Tax-Exempt and Government Entities Newsletter

Internal Revenue Bulletin Code Section: Section 1362 -- S Corporation Elections; Section 1366 -- S Corp. Passthrough; Section 1367 -- Basis Adjustments; Section 1377 -- S Corporation Special Rules; Section 165 -- Losses; Section 269 -- Acquisitions to Avoid Tax; Section 6111 -- Tax Shelter Registration; Section 6707 -- Tax Shelter Info. Penalty Author: Institutional Author: Internal Revenue Service Citations: Notice 2002-65; 2002-41 IRB 1 (25 Sep 2002)

Here in Tax-Exempt and Government Entities (TE/GE), we protect the public interest by applying the tax law with integrity and fairness to all.

Read issue snapshots, an employee job aid featuring analysis and resources on tax issues.

CP 277 generates when we approve a stand-alone Form 8832, Entity Classification Election.