Updated October 16, 2026. Quick answer: Form 8832 is how an eligible entity, such as an LLC, elects to be classified as a corporation, a partnership, or an entity disregarded as separate from its owner. It is not needed for the default classification, and an election cannot take effect more than 75 days before filing or more than 12 months after. A change generally cannot be made again for 60 months, and an entity electing S corporation status files Form 2553 instead.
More IRS forms for employers and business owners, read line by line: Form 720 instructions.
S corporation return (Form 1120-S) for 2025, read line by line: Form 1120-S Schedule B questions 4 and 5.
Partnership return (Form 1065) for 2025, read line by line: Form 1065 Schedule L, Form 1065 Schedule M-1 and Form 1065 Schedule M-2.
More IRS forms and schedules, read line by line: Form 7004 instructions and Form 1128 instructions.
More IRS forms and schedules, read line by line: Form 8858 instructions.
What Form 8832 does and what an eligible entity is
The purpose line reads: “An eligible entity uses Form 8832 to elect how it will be classified for federal tax purposes, as a corporation, a partnership, or an entity disregarded as separate from its owner.”
The form’s title is “Entity Classification Election”. On who counts, the instructions say “Eligible entities include limited liability companies (LLCs) and partnerships.” “Generally, corporations are not eligible entities.” Start-up costs and state fees for an LLC are covered on the LLC cost by state page.
A new entity that is happy with its default does nothing: “A new eligible entity should not file Form 8832 if it will be using its default classification” The line 1 instruction repeats it: “Do not file this form if the entity wants to be classified under the default rules.”
Key numbers at a glance
The day and month limits on the election are collected here.
| Item | As printed |
|---|---|
| Latest effective date | “nor can it take effect later than 12 months after the date the election is filed” |
| Backdating limit | “cannot take effect more than 75 days prior to the date the election is filed” |
| Change limit | “the entity generally cannot change its classification by election again during the 60 months after the effective date” |
| Late relief window | “Three years and 75 days from the requested effective date” |
Default classification rules
Whether a form is needed at all depends on the default. For a domestic entity the instructions say “Unless an election is made on Form 8832, a domestic eligible entity is:”. For a foreign entity they say “Unless an election is made on Form 8832, a foreign eligible entity is:” The printed defaults:
| Entity | Default classification as printed |
|---|---|
| Domestic, two or more members | “A partnership if it has two or more members.” |
| Domestic, single owner | “Disregarded as an entity separate from its owner if it has a single owner.” |
| Foreign, all members with limited liability | “An association taxable as a corporation if all members have limited liability.” |
A change in membership changes the default result: “an eligible entity classified as a partnership will become a disregarded entity when the entity’s membership is reduced to one member and a disregarded entity will be classified as a partnership when the entity has more than one member.”
Who must file, who must not, and the link to Form 2553
The instructions list the entities that file. Two of the domestic cases: “A domestic entity electing to be classified as an association taxable as a corporation.” and “A domestic entity electing to change its current classification (even if it is currently classified under the default rule).”
Three entities are excluded: “Do not file this form for an eligible entity that is:” “Tax-exempt under section 501(a);” “A real estate investment trust (REIT), as defined in section 856; or” “Electing to be classified as an S corporation.”
The S corporation route runs through the other form. The Form 8832 instructions say “An entity must file Form 2553 if making an election under section 1362(a) to be an S corporation” and “An eligible entity that timely files Form 2553 to elect classification as an S corporation and meets all other requirements to qualify as an S corporation is deemed to have made an election under Regulations section 301.7701-3(c)(v) to be classified as an association taxable as a corporation.”
The Form 2553 instructions say the same from their side: an entity that meets the S election tests “will be treated as a corporation as of the effective date of the S corporation election and doesn’t need to file Form 8832, Entity Classification Election.” Those tests, the deadline and the consents are on the Form 2553 page.
Type of election and the lines that choose it
Line 1 asks for the type of election. “Check box 1a if the entity is choosing a classification for the first time” and “Check box 1b if the entity is changing its current classification.”
Line 6 then records the choice:
| Line | Type of entity, as printed |
|---|---|
| 6a | “A domestic eligible entity electing to be classified as an association taxable as a corporation.” |
| 6b | “A domestic eligible entity electing to be classified as a partnership.” |
| 6c | “A domestic eligible entity with a single owner electing to be disregarded as a separate entity.” |
| 6d to 6f | The same three choices for a foreign eligible entity. |
Opening accounts for the entity is a related step, covered on the small LLC bank account page.
Effective date limits and the 60 month rule
The timing window is stated twice. Under When To File: “Generally, an election specifying an eligible entity’s classification cannot take effect more than 75 days prior to the date the election is filed, nor can it take effect later than 12 months after the date the election is filed.”
Line 8 gives the mechanics: “Generally, the election will take effect on the date you enter on line 8 of this form, or on the date filed if no date is entered on line 8.” “If line 8 shows a date more than 75 days prior to the date on which the election is filed, the election will default to 75 days before the date it is filed.” “If line 8 shows an effective date more than 12 months from the filing date, the election will take effect 12 months after the date the election is filed.”
A change can only be made so often. Under lines 2a and 2b: “Once an eligible entity makes an election to change its classification, the entity generally cannot change its classification by election again during the 60 months after the effective date of the election.” “The 60-month limitation does not apply if the previous election was made by a newly formed eligible entity and was effective on the date of formation.”
There is a narrow exception. “However, the IRS may (by private letter ruling) permit the entity to change its classification by election within the 60-month period if more than 50% of the ownership interests in the entity, as of the effective date of the election, are owned by persons that did not own any interests in the entity on the effective date or the filing date of the entity’s prior election.”
Consent, signatures and late election relief
The consent section says “Form 8832 must be signed by:” “Each member of the electing entity who is an owner at the time the election is filed; or” “Any officer, manager, or member of the electing entity who is authorized (under local law or the organizational documents) to make the election.”
Past owners may also sign: “If an election is to be effective for any period prior to the time it is filed, each person who was an owner between the date the election is to be effective and the date the election is filed, and who is not an owner at the time the election is filed, must sign.” “Do not sign the copy that is attached to your tax return.”
A copy goes with the return: “In addition, attach a copy of Form 8832 to the entity’s federal tax or information return for the tax year of the election.”
Late filing has Part II and a time limit. “Complete Part II only if the entity is requesting late election relief under Rev. Proc. 2009-41.” “Three years and 75 days from the requested effective date of the eligible entity’s classification election have not passed.” If the entity also missed the S election, the walk is on the late S corporation election page.
The edition read for this page is Form 8832 (Rev. December 2013) with its instructions, together with Form 2553 (Rev. December 2017) and its instructions (Rev. December 2020), which are the revisions irs.gov served when they were read on 2026-10-16. Check the revision printed on the form you are filing, because a later revision can change the entity rules, the relief revenue procedures and the filing details.
Common mistakes
- Filing Form 8832 for an entity that wants its default classification. The instructions say a new eligible entity should not file if it will use the default, and a domestic entity with a single owner is disregarded and one with two or more members is a partnership unless an election is made.
- Choosing an effective date outside the window. The instructions allow no more than 75 days before the filing date and no more than 12 months after it, and a date outside either limit is moved to the limit.
- Using Form 8832 to elect S corporation status or changing classification again too soon. The instructions send an S election to Form 2553, and an entity that changed classification by election generally cannot change it by election again during the 60 months after the effective date.
Related: Form 2553 instructions, LLC cost by state, business bank account for a small LLC, late S corporation election and Form 2553, and Schedule C instructions.
Sources
- Form 8832 (Rev. December 2013), Entity Classification Election, with instructions: https://www.irs.gov/pub/irs-pdf/f8832.pdf
- Form 2553 (Rev. December 2017), Election by a Small Business Corporation: https://www.irs.gov/pub/irs-pdf/f2553.pdf
- Instructions for Form 2553 (Rev. December 2020): https://www.irs.gov/pub/irs-pdf/i2553.pdf
Read from the IRS documents linked above on October 16, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.