What this notice is about We approved your Form 8832, Entity Classification Election What you need to do File the return that matches your classification election. Notify us if your address has changed. You may want to Keep this notice for your permanent records. Frequently asked questions Which forms must I file? It depends on the number and type of members of your limited liability company (LLC). If the only member of your LLC is an individual You’ll generally file Form 1040, U.S. Individual Income Tax Return, and report all LLC income and expenses on Schedules C, E, or F. If you prefer to file as a corporation, file Form 8832 PDF to change your classification. If the only member of your LLC is a corporation You’ll generally file a corporation return, usually Form 1120, U.S. Corporation Income Tax Return PDF, or Form 1120S, U.S. Income Tax Return for an S Corporation PDF. If there is more than one member of your LLC You’ll generally file a partnership return, Form 1065, U.S. Return of Partnership Income PDF. If you want to file as a corporation, then submit a Form 8832 to change your classification. Reference tools Publication 1, Your Rights as a Taxpayer Publication 17, Your Federal Income Tax Full list of tax forms and instructions 需要協助嗎? 您可以授權某人(英文)代表您向國稅局聯絡。 請查看您是否符合從低收入納稅人協助中心(英文)獲得協助的資格。 如果您無法在線上找到您需要的資訊,請撥打您的通知或信件上方的國稅局號碼。如果您未收到信件或通知,請使用電話協助。 如果您無法自行解決罰款,請聯絡 IRS 內部的獨立組織——納稅人權益維護服務處。