An eligible entity uses Form 8832 to elect how it will be classified for federal tax purposes, as: A corporation. A partnership. An entity disregarded as separate from its owner. Current Revision Form 8832PDF Recent Developments FAQs for Form 8832 and Foreign Eligible Entities -- 11-FEB-2022 IRS approves temporary use of e-signatures for certain forms -- 28-AUG-2020 Taxpayer Relief for Certain Tax-Related Deadlines Due To Coronavirus Pandemic -- 14-APR-2020 Other Items You May Find Useful All Revisions for Form 8832 Notice 2013-44, Croatian Per Se Corporation Notice 2004-83, Designated Private Delivery Services About Publication 541, Partnerships About Publication 542, Corporations Revenue Procedure 2009-41 Other Current Products Related Items About Form 2553, Election by a Small Business Corporation About Form SS-4, Application for Employer Identification Number (EIN)
