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
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