Who Must File Tax Form 8832?

Introduction to Tax Form 8832

Who Needs to 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.

Click here for more information on electing to tax an LLC as an S Corporation.

All three of these entities are deemed to have made an election to be classified as an association.


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.