Choose how your business is taxed.
The IRS gives every business a default tax treatment based on its type, but an eligible entity can choose a different one. Form 8832 is that choice, often called the check-the-box election. With it, an LLC can elect to be taxed as a corporation, a partnership, or a disregarded entity. We confirm the election is right for you, set the effective date, and file it correctly.
The choice behind your tax treatment.
Form 8832 is the Entity Classification Election. Every eligible business has a default: a single-owner LLC is taxed as a disregarded entity, and a multi-owner LLC is taxed as a partnership, unless it says otherwise. Form 8832 is how it says otherwise, most often to be taxed as a corporation. It is an election, not a tax return, and it does not calculate any tax. One point of confusion is worth clearing up: to be taxed as an S corporation you file a different form, the 2553, which handles the classification on its own. Form 8832 covers the corporation, partnership, and disregarded-entity choices.
An election, set to take effect.
The form itself is short, but the details that matter are the classification you choose and the date it starts.
- The completed Form 8832. The election showing the classification you are choosing and the entity making it.
- A valid effective date. A start date set inside the window the IRS allows, so the election takes effect when you need it to.
- The consent it requires. Signatures from the owners or officers the election needs to be valid.
- A filed record. Confirmation the election was mailed to the correct IRS service center, kept with your records.
For entities that want a different default.
Form 8832 is for eligible entities choosing a classification other than their default. Several situations call for a different form or none at all.
- An LLC that wants to be taxed as a C corporation instead of its default
- A single-member LLC electing to be taxed as a corporation rather than disregarded
- A multi-member LLC choosing corporate treatment instead of partnership
- Certain eligible foreign entities choosing their US tax classification
- Businesses electing S corporation status, which file Form 2553 instead
- Entities happy with their default classification, which file nothing
- Corporations formed as corporations, which are already classified
- Anyone within 60 months of a prior election, which is generally locked
Trying to decide between C corporation and S corporation treatment? The two are filed on different forms. Start with the S corporation election to compare.
When it starts, and how long it locks.
These figures are verified against current IRS guidance. Two rules shape the decision: the window for the effective date, and the 60-month lock that follows a change.
A classification change can have real tax consequences. We help you file it correctly; the decision itself is one to weigh with a tax advisor.
From default to your choice.
- 1Confirm your default and goal
We check how your entity is taxed today and the classification you want to move to.
- 2Set a valid effective date
We choose a date inside the 75-day-back to 12-month-forward window that fits your timing.
- 3Prepare and gather consent
We complete the election and collect the owner or officer signatures it requires.
- 4File with the IRS
We mail it to the correct service center and note it for your next return, with confirmation for your records.
A choice that locks for five years.
Because the 60-month rule makes this hard to undo, the details have to be right the first time: the classification, the effective date, and the consents. We handle each so the election holds.
We confirm the election matches your goal before it locks in for the next five years.
We set the date inside the allowed window so the election starts exactly when you need it.
We collect the signatures the election requires so the IRS accepts it the first time.
You see the price before you file, with no surprise add-ons. See pricing →
Around your tax classification.
Elect S corporation status, filed on its own form.
Explore → If you elect C corpForm 1120The corporate return an entity files once it is taxed as a corporation.
Explore → You need one firstGet an EINAn employer identification number is required before you can file the election.
Explore → Foreign-ownedForm 5472The information return for foreign-owned US entities.
Explore →Form 8832, answered.
What does Form 8832 actually do?
It lets an eligible entity choose how it is taxed: as a corporation, a partnership, or a disregarded entity. It changes your tax classification, but it does not calculate or pay any tax on its own.
How is it different from Form 2553?
Form 2553 elects S corporation status and handles the classification itself. Form 8832 is used for corporation, partnership, or disregarded-entity treatment. You do not file both for an S election; the S corporation election is filed on its own form.
When can the election take effect?
Not more than 75 days before you file it, and not more than 12 months after. You pick a date within that window.
Can I change my mind later?
Usually not right away. After you change classification with an election, you generally cannot change it again for 60 months from the effective date, so the first choice is important, especially if you elect to be taxed as a corporation and will begin filing Form 1120.