Understanding Form 8832: Entity Classification Election

Form 8832, commonly known as the Entity Classification Election form, plays a critical role in determining an entity's classification for federal tax purposes. It is mandatory for eligible entities to complete this form; otherwise, they will be automatically classified according to their default tax status.

Entities use Form 8832 to select one of the following classifications for federal tax obligations:

• C-corporation
• Partnership
• Timing for Filing Form 8832entity (treated as separate from its owner)

The elected classification can become effective no earlier than 75 days before the form is filed and no later than 12 months after the form is filed. There are specific scenarios where late election relief may be available for eligible entities.

Upon submitting Form 8832, the IRS service center will notify the eligible entity of its election's acceptance or rejection. This notification is usually sent to the address provided on the form and typically occurs within 60 days of filing. If there is no response from the IRS within 60 days, entities should contact the IRS at 1-800-829-0115 or write to the service center.

Based on the state in which the business is registered, the completed form should be mailed to one of the following IRS centers:

For the following states: 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

Mail to: 

Department of the Treasury

Internal Revenue Service Center

Kansas City, MO 64999

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

Mail to: 

Department of the Treasury

Internal Revenue Service Center

Ogden, UT 84201

Acceptable forms of proof for filing Form 8832 include:

• A certified or registered mail receipt with a timely postmark from the United States Postal Service or its private equivalent.
• Form 8832 accompanied by a valid stamp.
• Form 8832 with an IRS stamp indicating the date received.
• An official letter from the IRS confirming the acceptance of Form 8832.

By understanding these key aspects of Form 8832, eligible entities can make informed decisions about their tax classification and fulfill their federal tax obligations effectively.

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