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 8832 PDF Recent developments FAQs for Form 8832 and Foreign Eligible Entities -- 11-FEB-2022 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 About Form 2553, Election by a Small Business Corporation About Form SS-4, Application for Employer Identification Number (EIN)
