Federal Entity Classification Election

Entity Classification Election
Form 8832 (Rev. December 2013)
The form you are looking for begins on the next page of this file. Before viewing it,
please see the important updated information below.

New Mailing Address
The address for mailing Form 8832 has changed since the form was last published.
The updated mailing addresses are shown below.
Taxpayers in the States Below

SEND your form to...

Connecticut, Delaware, District of Columbia,
Georgia, Illinois, Indiana, Kentucky, Maine,
Maryland, Massachusetts, Michigan, New
Hampshire, New Jersey, New York, North Carolina,
Ohio, Pennsylvania, Rhode Island, South Carolina,
Vermont, Virginia, West Virginia, Wisconsin

Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999

Alabama, Alaska, Arizona, Arkansas, California,
Colorado, Florida, Hawaii, Idaho, Iowa, Kansas,
Louisiana, Minnesota, Mississippi, Missouri,
Montana, Nebraska, Nevada, New Mexico, North
Dakota, Oklahoma, Oregon, South Dakota,
Tennessee, Texas, Utah, Washington, Wyoming

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201

A Foreign Country or U.S. Possession

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0023

This update supplements this form’s instructions. Filers should rely on this update for
the changes described,which will be incorporated into the next revision of the form’s
instructions.

Form

8832

Entity Classification Election
OMB No. 1545-1516

(Rev. December 2013)
Department of the Treasury
Internal Revenue Service

▶

Information about Form 8832 and its instructions is at www.irs.gov/form8832.
Employer identification number

Name of eligible entity making election

Type
or
Print

Number, street, and room or suite no. If a P.O. box, see instructions.

▶ Check

if:

Part I
1

City or town, state, and ZIP code. If a foreign address, enter city, province or state, postal code and country. Follow the country’s practice for entering the
postal code.

Address change
Late classification relief sought under Revenue Procedure 2009-41
Relief for a late change of entity classification election sought under Revenue Procedure 2010-32

Election Information

Type of election (see instructions):
a
b

2a

Initial classification by a newly-formed entity. Skip lines 2a and 2b and go to line 3.
Change in current classification. Go to line 2a.
Has the eligible entity previously filed an entity election that had an effective date within the last 60 months?
Yes. Go to line 2b.
No. Skip line 2b and go to line 3.

2b Was the eligible entity’s prior election an initial classification election by a newly formed entity that was effective on the date of
formation?
Yes. Go to line 3.
No. Stop here. You generally are not currently eligible to make the election (see instructions).
3

Does the eligible entity have more than one owner?
Yes. You can elect to be classified as a partnership or an association taxable as a corporation. Skip line 4 and go to line 5.

No. You can elect to be classified as an association taxable as a corporation or to be disregarded as a separate entity. Go
to line 4.
4

If the eligible entity has only one owner, provide the following information:

a Name of owner ▶
b Identifying number of owner ▶

5

If the eligible entity is owned by one or more affiliated corporations that file a consolidated return, provide the name and
employer identification number of the parent corporation:
a Name of parent corporation ▶
b Employer identification number ▶

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 22598R

Form 8832 (Rev. 12-2013)

Page 2

Form 8832 (Rev. 12-2013)

Part I
6

Election Information (Continued)

Type of entity (see instructions):
a
b
c
d
e
f

A domestic eligible entity electing to be classified as an association taxable as a corporation.
A domestic eligible entity electing to be classified as a partnership.
A domestic eligible entity with a single owner electing to be disregarded as a separate entity.
A foreign eligible entity electing to be classified as an association taxable as a corporation.
A foreign eligible entity electing to be classified as a partnership.
A foreign eligible entity with a single owner electing to be disregarded as a separate entity.

7

If the eligible entity is created or organized in a foreign jurisdiction, provide the foreign country of
organization ▶

8

Election is to be effective beginning (month, day, year) (see instructions) .

9

Name and title of contact person whom the IRS may call for more information

.

.

.

.

.

.

.

.

.

.

.

▶

10 Contact person’s telephone number

Consent Statement and Signature(s) (see instructions)
Under penalties of perjury, I (we) declare that I (we) consent to the election of the above-named entity to be classified as indicated
above, and that I (we) have examined this election and consent statement, and to the best of my (our) knowledge and belief, this
election and consent statement are true, correct, and complete. If I am an officer, manager, or member signing for the entity, I further
declare under penalties of perjury that I am authorized to make the election on its behalf.
Signature(s)

Date

Title

Form 8832 (Rev. 12-2013)

Page 3

Form 8832 (Rev. 12-2013)

Part II
11

Late Election Relief

Provide the explanation as to why the entity classification election was not filed on time (see instructions).

Under penalties of perjury, I (we) declare that I (we) have examined this election, including accompanying documents, and, to the best
of my (our) knowledge and belief, the election contains all the relevant facts relating to the election, and such facts are true, correct,
and complete. I (we) further declare that I (we) have personal knowledge of the facts and circumstances related to the election. I (we)
further declare that the elements required for relief in Section 4.01 of Revenue Procedure 2009-41 have been satisfied.
Signature(s)

Date

Title

Form 8832 (Rev. 12-2013)

Page 4

Form 8832 (Rev. 12-2013)

General Instructions
Section references are to the Internal
Revenue Code unless otherwise noted.

Future Developments
For the latest information about developments
related to Form 8832 and its instructions,
such as legislation enacted after they were
published, go to www.irs.gov/form8832.

What's New
For entities formed on or after July 1, 2013,
the Croatian Dionicko Drustvo will always be
treated as a corporation. See Notice 2013-44,
2013-29, I.R.B. 62 for more information.

Purpose of Form
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. An eligible entity is classified for
federal tax purposes under the default rules
described below unless it files Form 8832 or
Form 2553, Election by a Small Business
Corporation. See Who Must File below.
The IRS will use the information entered on
this form to establish the entity’s filing and
reporting requirements for federal tax
purposes.
Note. An entity must file Form 2553 if making
an election under section 1362(a) to be an S
corporation

TIP

A new eligible entity should not file
Form 8832 if it will be using its
default classification (see Default
Rules below).

Eligible entity. An eligible entity is a business
entity that is not included in items 1, or 3
through 9, under the definition of corporation
provided under Definitions. Eligible entities
include limited liability companies (LLCs) and
partnerships.
Generally, corporations are not eligible
entities. However, the following types of
corporations are treated as eligible entities:
1. An eligible entity that previously elected
to be an association taxable as a corporation
by filing Form 8832. An entity that elects to be
classified as a corporation by filing Form 8832
can make another election to change its
classification (see the 60-month limitation
rule discussed below in the instructions for
lines 2a and 2b).
2. A foreign eligible entity that became an
association taxable as a corporation under
the foreign default rule described below.

Default Rules
Existing entity default rule. Certain
domestic and foreign entities that were in
existence before January 1, 1997, and have
an established federal tax classification
generally do not need to make an election to
continue that classification. If an existing
entity decides to change its classification, it
may do so subject to the 60-month limitation
rule. See the instructions for lines 2a and 2b.
See Regulations sections 301.7701-3(b)(3)
and 301.7701-3(h)(2) for more details.

Domestic default rule. Unless an election is
made on Form 8832, a domestic eligible entity
is:
1. A partnership if it has two or more
members.
2. Disregarded as an entity separate from
its owner if it has a single owner.
A change in the number of members of an
eligible entity classified as an association
(defined below) does not affect the entity’s
classification. However, 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.
Foreign default rule. Unless an election is
made on Form 8832, a foreign eligible entity
is:
1. A partnership if it has two or more
members and at least one member does not
have limited liability.
2. An association taxable as a corporation if
all members have limited liability.
3. Disregarded as an entity separate from
its owner if it has a single owner that does not
have limited liability.
However, if a qualified foreign entity (as
defined in section 3.02 of Rev. Proc. 2010-32)
files a valid election to be classified as a
partnership based on the reasonable
assumption that it had two or more owners as
of the effective date of the election, and the
qualified entity is later determined to have a
single owner, the IRS will deem the election to
be an election to be classified as a
disregarded entity provided:
1. The qualified entity's owner and
purported owners file amended returns that
are consistent with the treatment of the entity
as a disregarded entity;
2. The amended returns are filed before the
close of the period of limitations on
assessments under section 6501(a) for the
relevant tax year; and
3. The corrected Form 8832, with the box
checked entitled: Relief for a late change of
entity classification election sought under
Revenue Procedure 2010-32, is filed and
attached to the amended tax return.
Also, if the qualified foreign entity (as
defined in section 3.02 of Rev. Proc. 2010-32)
files a valid election to be classified as a
disregarded entity based on the reasonable
assumption that it had a single owner as of
the effective date of the election, and the
qualified entity is later determined to have two
or more owners, the IRS will deem the
election to be an election to be classified as a
partnership provided:
1. The qualified entity files information
returns and the actual owners file original or
amended returns consistent with the
treatment of the entity as a partnership;
2. The amended returns are filed before the
close of the period of limitations on
assessments under section 6501(a) for the
relevant tax year; and
3. The corrected Form 8832, with the box
checked entitled: Relief for a late change of

entity classification election sought under
Revenue Procedure 2010-32, is filed and
attached to the amended tax returns. See
Rev. Proc. 2010-32, 2010-36 I.R.B. 320 for
details.

Definitions
Association. For purposes of this form, an
association is an eligible entity taxable as a
corporation by election or, for foreign eligible
entities, under the default rules (see
Regulations section 301.7701-3).
Business entity. A business entity is any
entity recognized for federal tax purposes
that is not properly classified as a trust under
Regulations section 301.7701-4 or otherwise
subject to special treatment under the Code
regarding the entity’s classification. See
Regulations section 301.7701-2(a).
Corporation. For federal tax purposes, a
corporation is any of the following:
1. A business entity organized under a
federal or state statute, or under a statute of a
federally recognized Indian tribe, if the statute
describes or refers to the entity as
incorporated or as a corporation, body
corporate, or body politic.
2. An association (as determined under
Regulations section 301.7701-3).
3. A business entity organized under a
state statute, if the statute describes or refers
to the entity as a joint-stock company or jointstock association.
4. An insurance company.
5. A state-chartered business entity
conducting banking activities, if any of its
deposits are insured under the Federal
Deposit Insurance Act, as amended, 12 U.S.
C. 1811 et seq., or a similar federal statute.
6. A business entity wholly owned by a
state or any political subdivision thereof, or a
business entity wholly owned by a foreign
government or any other entity described in
Regulations section 1.892-2T.
7. A business entity that is taxable as a
corporation under a provision of the Code
other than section 7701(a)(3).
8. A foreign business entity listed on page
7. See Regulations section 301.7701-2(b)(8)
for any exceptions and inclusions to items on
this list and for any revisions made to this list
since these instructions were printed.
9. An entity created or organized under the
laws of more than one jurisdiction (business
entities with multiple charters) if the entity is
treated as a corporation with respect to any
one of the jurisdictions. See Regulations
section 301.7701-2(b)(9) for examples.
Disregarded entity. A disregarded entity is
an eligible entity that is treated as an entity
not separate from its single owner for income
tax purposes. A “disregarded entity” is treated
as separate from its owner for:
• Employment tax purposes, effective for
wages paid on or after January 1, 2009; and
• Excise taxes reported on Forms 720, 730,
2290, 11-C, or 8849, effective for excise taxes
reported and paid after December 31, 2007.

Page 5

Form 8832 (Rev. 12-2013)

See the employment tax and excise tax
return instructions for more information.
Limited liability. A member of a foreign
eligible entity has limited liability if the
member has no personal liability for any
debts of or claims against the entity by
reason of being a member. This determination
is based solely on the statute or law under
which the entity is organized (and, if relevant,
the entity’s organizational documents). A
member has personal liability if the creditors
of the entity may seek satisfaction of all or
any part of the debts or claims against the
entity from the member as such. A member
has personal liability even if the member
makes an agreement under which another
person (whether or not a member of the
entity) assumes that liability or agrees to
indemnify that member for that liability.
Partnership. A partnership is a business
entity that has at least two members and is
not a corporation as defined above under
Corporation.

Who Must File
File this form for an eligible entity that is one
of the following:
• A domestic entity electing to be classified as
an association taxable as a corporation.
• A domestic entity electing to change its
current classification (even if it is currently
classified under the default rule).
• A foreign entity that has more than one
owner, all owners having limited liability,
electing to be classified as a partnership.
• A foreign entity that has at least one owner
that does not have limited liability, electing to
be classified as an association taxable as a
corporation.
• A foreign entity with a single owner having
limited liability, electing to be an entity
disregarded as an entity separate from its
owner.
• A foreign entity electing to change its
current classification (even if it is currently
classified under the default rule).
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.
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.
All three of these entities are deemed to
have made an election to be classified as an
association.

Effect of Election
The federal tax treatment of elective changes
in classification as described in Regulations
section 301.7701-3(g)(1) is summarized as
follows:

• If an eligible entity classified as a
partnership elects to be classified as an
association, it is deemed that the partnership
contributes all of its assets and liabilities to
the association in exchange for stock in the
association, and immediately thereafter, the
partnership liquidates by distributing the
stock of the association to its partners.
• If an eligible entity classified as an
association elects to be classified as a
partnership, it is deemed that the association
distributes all of its assets and liabilities to its
shareholders in liquidation of the association,
and immediately thereafter, the shareholders
contribute all of the distributed assets and
liabilities to a newly formed partnership.
• If an eligible entity classified as an
association elects to be disregarded as an
entity separate from its owner, it is deemed
that the association distributes all of its assets
and liabilities to its single owner in liquidation
of the association.
• If an eligible entity that is disregarded as an
entity separate from its owner elects to be
classified as an association, the owner of the
eligible entity is deemed to have contributed
all of the assets and liabilities of the entity to
the association in exchange for the stock of
the association.
Note. For information on the federal tax
consequences of elective changes in
classification, see Regulations section
301.7701-3(g).

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. An
eligible entity may be eligible for late election
relief in certain circumstances. For more
information, see Late Election Relief, later.

Where To File
File Form 8832 with the Internal Revenue
Service Center for your state listed later.
In addition, attach a copy of Form 8832 to
the entity’s federal tax or information return
for the tax year of the election. If the entity is
not required to file a return for that year, a
copy of its Form 8832 must be attached to
the federal tax returns of all direct or indirect
owners of the entity for the tax year of the
owner that includes the date on which the
election took effect. An indirect owner of the
electing entity does not have to attach a copy
of the Form 8832 to its tax return if an entity in
which it has an interest is already filing a copy
of the Form 8832 with its return. Failure to
attach a copy of Form 8832 will not invalidate
an otherwise valid election, but penalties may
be assessed against persons who are
required to, but do not, attach Form 8832.
Each member of the entity is required to file
the member's return consistent with the entity
election. Penalties apply to returns filed
inconsistent with the entity’s election.

If the entity’s principal
business, office, or
agency is located in:

Use the following
Internal Revenue
Service Center
address:

Connecticut, Delaware,
District of Columbia,
Florida, Illinois, Indiana,
Kentucky, Maine,
Maryland, Massachusetts,
Michigan, New Hampshire, Cincinnati, OH 45999
New Jersey, New York,
North Carolina, Ohio,
Pennsylvania, Rhode
Island, South Carolina,
Vermont, Virginia, West
Virginia, Wisconsin
If the entity’s principal
business, office, or
agency is located in:
Alabama, Alaska, Arizona,
Arkansas, California,
Colorado, Georgia, Hawaii,
Idaho, Iowa, Kansas,
Louisiana, Minnesota,
Mississippi, Missouri,
Montana, Nebraska,
Nevada, New Mexico,
North Dakota, Oklahoma,
Oregon, South Dakota,
Tennessee, Texas, Utah,
Washington, Wyoming
A foreign country or U.S.
possession

Use the following
Internal Revenue
Service Center
address:

Ogden, UT 84201

Ogden, UT
84201-0023

Note. Also attach a copy to the entity’s
federal income tax return for the tax year of
the election.

Acceptance or Nonacceptance of
Election
The service center will notify the eligible entity
at the address listed on Form 8832 if its
election is accepted or not accepted. The
entity should generally receive a
determination on its election within 60 days
after it has filed Form 8832.
Care should be exercised to ensure that the
IRS receives the election. If the entity is not
notified of acceptance or nonacceptance of
its election within 60 days of the date of filing,
take follow-up action by calling
1-800-829-0115, or by sending a letter to the
service center to inquire about its status.
Send any such letter by certified or registered
mail via the U.S. Postal Service, or equivalent
type of delivery by a designated private
delivery service (see Notice 2004-83, 2004-52
I.R.B. 1030 (or its successor)).
If the IRS questions whether Form 8832
was filed, an acceptable proof of filing is:
• A certified or registered mail receipt (timely
postmarked) from the U.S. Postal Service, or
its equivalent from a designated private
delivery service;
• Form 8832 with an accepted stamp;
• Form 8832 with a stamped IRS received
date; or
• An IRS letter stating that Form 8832 has
been accepted.

Page 6

Form 8832 (Rev. 12-2013)

Specific Instructions
Name. Enter the name of the eligible entity
electing to be classified.
Employer identification number (EIN). Show
the EIN of the eligible entity electing to be
classified.

!
▲

Do not put “Applied For” on
this line.

CAUTION

Note. Any entity that has an EIN will retain
that EIN even if its federal tax classification
changes under Regulations section
301.7701-3.
If a disregarded entity’s classification
changes so that it becomes recognized as a
partnership or association for federal tax
purposes, and that entity had an EIN, then the
entity must continue to use that EIN. If the
entity did not already have its own EIN, then
the entity must apply for an EIN and not use
the identifying number of the single owner.
A foreign entity that makes an election
under Regulations section 301.7701-3(c) and
(d) must also use its own taxpayer identifying
number. See sections 6721 through 6724 for
penalties that may apply for failure to supply
taxpayer identifying numbers.
If the entity electing to be classified using
Form 8832 does not have an EIN, it must
apply for one on Form SS-4, Application for
Employer Identification Number. The entity
must have received an EIN by the time Form
8832 is filed in order for the form to be
processed. An election will not be accepted if
the eligible entity does not provide an EIN.

!
▲
CAUTION

Do not apply for a new EIN for an
existing entity that is changing its
classification if the entity already
has an EIN.

Address. Enter the address of the entity
electing a classification. All correspondence
regarding the acceptance or nonacceptance
of the election will be sent to this address.
Include the suite, room, or other unit number
after the street address. If the Post Office
does not deliver mail to the street address
and the entity has a P.O. box, show the box
number instead of the street address. If the
electing entity receives its mail in care of a
third party (such as an accountant or an
attorney), enter on the street address line
“C/O” followed by the third party’s name and
street address or P.O. box.
Address change. If the eligible entity has
changed its address since filing Form SS-4 or
the entity’s most recently-filed return
(including a change to an “in care of”
address), check the box for an address
change.
Late-classification relief sought under
Revenue Procedure 2009-41. Check the box
if the entity is seeking relief under Rev. Proc.
2009-41, 2009-39 I.R.B. 439, for a late
classification election. For more information,
see Late Election Relief, later.
Relief for a late change of entity
classification election sought under
Revenue Procedure 2010-32. Check the box
if the entity is seeking relief under Rev. Proc.

2010-32, 2010-36 I.R.B. 320. For more
information, see Foreign default rule, earlier.

Part I. Election Information
Complete Part I whether or not the entity is
seeking relief under Rev. Proc. 2009-41 or
Rev. Proc. 2010-32.
Line 1. Check box 1a if the entity is choosing
a classification for the first time (i.e., the entity
does not want to be classified under the
applicable default classification). Do not file
this form if the entity wants to be classified
under the default rules.
Check box 1b if the entity is changing its
current classification.
Lines 2a and 2b. 60-month limitation rule.
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. 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.
Note. 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.
Line 4. If an eligible entity has only one
owner, provide the name of its owner on line
4a and the owner’s identifying number (social
security number, or individual taxpayer
identification number, or EIN) on line 4b. If the
electing eligible entity is owned by an entity
that is a disregarded entity or by an entity that
is a member of a series of tiered disregarded
entities, identify the first entity (the entity
closest to the electing eligible entity) that is
not a disregarded entity. For example, if the
electing eligible entity is owned by
disregarded entity A, which is owned by
another disregarded entity B, and disregarded
entity B is owned by partnership C, provide
the name and EIN of partnership C as the
owner of the electing eligible entity. If the
owner is a foreign person or entity and does
not have a U.S. identifying number, enter
“none” on line 4b.
Line 5. If the eligible entity is owned by one or
more members of an affiliated group of
corporations that file a consolidated return,
provide the name and EIN of the parent
corporation.
Line 6. Check the appropriate box if you are
changing a current classification (no matter
how achieved), or are electing out of a default
classification. Do not file this form if you fall
within a default classification that is the
desired classification for the new entity.
Line 7. If the entity making the election is
created or organized in a foreign jurisdiction,
enter the name of the foreign country in which
it is organized. This information must be
provided even if the entity is also organized
under domestic law.
Line 8. 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. An election specifying an entity’s
classification for federal tax purposes can
take effect no more than 75 days prior to the
date the election is filed, nor can it take effect
later than 12 months after the date on which
the election is filed. 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.
Consent statement and signature(s). Form
8832 must be signed by:
1. Each member of the electing entity who
is an owner at the time the election is filed; or
2. Any officer, manager, or member of the
electing entity who is authorized (under local
law or the organizational documents) to make
the election. The elector represents to having
such authorization under penalties of perjury.
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.
If you need a continuation sheet or use a
separate consent statement, attach it to
Form 8832. The separate consent statement
must contain the same information as shown
on Form 8832.
Note. Do not sign the copy that is attached to
your tax return.

Part II. Late Election Relief
Complete Part II only if the entity is requesting
late election relief under Rev. Proc. 2009-41.
An eligible entity may be eligible for late
election relief under Rev. Proc. 2009-41,
2009-39 I.R.B. 439, if each of the following
requirements is met.
1. The entity failed to obtain its requested
classification as of the date of its formation (or
upon the entity's classification becoming
relevant) or failed to obtain its requested
change in classification solely because Form
8832 was not filed timely.
2. Either:
a. The entity has not filed a federal tax or
information return for the first year in which
the election was intended because the due
date has not passed for that year's federal tax
or information return; or
b. The entity has timely filed all required
federal tax returns and information returns (or
if not timely, within 6 months after its due
date, excluding extensions) consistent with its
requested classification for all of the years the
entity intended the requested election to be
effective and no inconsistent tax or
information returns have been filed by or with
respect to the entity during any of the tax
years. If the eligible entity is not required to
file a federal tax return or information return,
each affected person who is required to file a
federal tax return or information return must
have timely filed all such returns (or if not
timely, within 6 months after its due date,
excluding extensions) consistent with the

Page 7

Form 8832 (Rev. 12-2013)

entity's requested classification for all of the
years the entity intended the requested
election to be effective and no inconsistent
tax or information returns have been filed
during any of the tax years.

Republic of China (Taiwan)
—Ku-fen Yu-hsien Kung-szu
Colombia—Sociedad Anonima
Costa Rica—Sociedad Anonima

3. The entity has reasonable cause for its
failure to timely make the entity classification
election.
4. Three years and 75 days from the
requested effective date of the eligible entity's
classification election have not passed.
Affected person. An affected person is either:
• with respect to the effective date of the
eligible entity's classification election, a
person who would have been required to
attach a copy of the Form 8832 for the eligible
entity to its federal tax or information return
for the tax year of the person which includes
that date; or
• with respect to any subsequent date after
the entity's requested effective date of the
classification election, a person who would
have been required to attach a copy of the
Form 8832 for the eligible entity to its federal
tax or information return for the person's tax
year that includes that subsequent date had
the election first become effective on that
subsequent date.
For details on the requirement to attach a
copy of Form 8832, see Rev. Proc. 2009-41
and the instructions under Where To File.

Croatia—Dionicko Drustvo
Cyprus—Public Limited Company

To obtain relief, file Form 8832 with the
applicable IRS service center listed in Where
To File, earlier, within 3 years and 75 days
from the requested effective date of the
eligible entity's classification election.
If Rev. Proc. 2009-41 does not apply, an
entity may seek relief for a late entity election
by requesting a private letter ruling and
paying a user fee in accordance with Rev.
Proc. 2013-1, 2013-1 I.R.B. 1 (or its
successor).
Line 11. Explain the reason for the failure to
file a timely entity classification election.
Signatures. Part II of Form 8832 must be
signed by an authorized representative of the
eligible entity and each affected person. See
Affected Persons, earlier. The individual or
individuals who sign the declaration must
have personal knowledge of the facts and
circumstances related to the election.
Foreign Entities Classified as Corporations for
Federal Tax Purposes:
American Samoa—Corporation
Argentina—Sociedad Anonima
Australia—Public Limited Company
Austria—Aktiengesellschaft
Barbados—Limited Company
Belgium—Societe Anonyme
Belize—Public Limited Company
Bolivia—Sociedad Anonima
Brazil—Sociedade Anonima
Bulgaria—Aktsionerno Druzhestvo
Canada—Corporation and Company
Chile—Sociedad Anonima
People’s Republic of China—Gufen
Youxian Gongsi

Puerto Rico—Corporation
Romania—Societe pe Actiuni
Russia—Otkrytoye Aktsionernoy
Obshchestvo
Saudi Arabia—Sharikat Al-Mossahamah
Singapore—Public Limited Company

Czech Republic—Akciova Spolecnost
Denmark—Aktieselskab
Ecuador—Sociedad Anonima or Compania
Anonima
Egypt—Sharikat Al-Mossahamah
El Salvador—Sociedad Anonima
Estonia—Aktsiaselts
European Economic Area/European Union
—Societas Europaea

Slovak Republic—Akciova Spolocnost
Slovenia—Delniska Druzba
South Africa—Public Limited Company
Spain—Sociedad Anonima

Finland—Julkinen Osakeyhtio/Publikt
Aktiebolag
France—Societe Anonyme
Germany—Aktiengesellschaft
Greece—Anonymos Etairia

Trinidad and Tobago—Limited Company

Guam—Corporation
Guatemala—Sociedad Anonima
Guyana—Public Limited Company
Honduras—Sociedad Anonima

United Kingdom—Public Limited Company

Hong Kong—Public Limited Company
Hungary—Reszvenytarsasag
Iceland—Hlutafelag
India—Public Limited Company
Indonesia—Perseroan Terbuka
Ireland—Public Limited Company
Israel—Public Limited Company
Italy—Societa per Azioni
Jamaica—Public Limited Company
Japan—Kabushiki Kaisha
Kazakstan—Ashyk Aktsionerlik Kogham
Republic of Korea—Chusik Hoesa
Latvia—Akciju Sabiedriba
Liberia—Corporation
Liechtenstein—Aktiengesellschaft
Lithuania—Akcine Bendroves
Luxembourg—Societe Anonyme
Malaysia—Berhad
Malta—Public Limited Company
Mexico—Sociedad Anonima
Morocco—Societe Anonyme
Netherlands—Naamloze Vennootschap

Surinam—Naamloze Vennootschap
Sweden—Publika Aktiebolag
Switzerland— Aktiengesellschaft
Thailand—Borisat Chamkad (Mahachon)
Tunisia—Societe Anonyme
Turkey—Anonim Sirket
Ukraine—Aktsionerne Tovaristvo Vidkritogo
Tipu
United States Virgin Islands—Corporation
Uruguay—Sociedad Anonima
Venezuela—Sociedad Anonima or Compania
Anonima

!
▲

See Regulations section
301.7701-2(b)(8) for any
exceptions and inclusions to items
CAUTION on this list and for any revisions
made to this list since these instructions were
printed.

Paperwork Reduction Act Notice
We ask for the information on this form to
carry out the Internal Revenue laws of the
United States. You are required to give us the
information. We need it to ensure that you are
complying with these laws and to allow us to
figure and collect the right amount of tax.
You are not required to provide the
information requested on a form that is
subject to the Paperwork Reduction Act
unless the form displays a valid OMB control
number. Books or records relating to a form
or its instructions must be retained as long as
their contents may become material in the
administration of any Internal Revenue law.
Generally, tax returns and return information
are confidential, as required by section 6103.
The time needed to complete and file this
form will vary depending on individual
circumstances. The estimated average time is:

New Zealand—Limited Company

Recordkeeping

Nicaragua—Compania Anonima

Learning about the
law or the form . . .
Preparing and sending
the form to the IRS . .

Nigeria—Public Limited Company
Northern Mariana Islands—Corporation
Norway—Allment Aksjeselskap
Pakistan—Public Limited Company
Panama—Sociedad Anonima
Paraguay—Sociedad Anonima
Peru—Sociedad Anonima
Philippines—Stock Corporation
Poland—Spolka Akcyjna
Portugal—Sociedade Anonima

.

.

.

.

2 hr., 46 min.

.

3 hr., 48 min.

.

.

. 36 min.

If you have comments concerning the
accuracy of these time estimates or
suggestions for making this form simpler, we
would be happy to hear from you. You can
write to the Internal Revenue Service, Tax
Forms and Publications, SE:W:CAR:MP:TFP,
1111 Constitution Ave. NW, IR-6526,
Washington, DC 20224. Do not send the form
to this address. Instead, see Where To File
above.