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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.

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.

Find IRS mailing addresses by state to file Form 8832.

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

FS-2021-12, September 2021 — To help reduce burden for the tax community, the IRS allows taxpayers to use electronic or digital signatures on certain paper forms they cannot file electronically. The agency is balancing the e-signature option with critical security and protection needed against identity theft and fraud. Understanding the importance of electronic signatures to the tax community, the IRS offers an overview about using them on certain forms.

Find IRS mailing addresses to file forms beginning with the number 8.

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.

Public disclosure of Form 990-T attachments and which items need not be disclosed.

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

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