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Form 8832, Entity Classification Election, is used by eligible entities to choose how they are classified for federal tax purposes: as an association taxable as a corporation or as a partnership, or as an entity inseparable from its owner.

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.

IR-2024-261, Oct. 7, 2024 — The Department of the Treasury and the IRS today issued proposed regulations addressing the federal tax classification of corporations or LLCs that are owned entirely by Indian Tribal governments (Tribes) and formed under the laws of the Tribes that own them. Generally, entities formed under the laws of a Tribe are known as Tribal law entities.

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.