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.
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.
Do not apply for a new EIN for an existing entity that is changing its classification if the entity already has an EIN.
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.
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.
This post is an excerpt from the IRS’s fact sheet on IRS Form 8832.
This post is also part of a series of posts on Tax Form 8832.