When To File Tax Form 8832

Introduction to Tax Form 8832

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, in a later post.

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.