An eligible entity uses this form to elect how it will be classified for federal tax purposes, as:
- a corporation,
- a partnership, or
- an entity disregarded as separate from its owner.
Other Items You May Find Useful
Publication 541, Partnerships
Publication 542, Corporations
Comment on Form 8832
Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.
CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please see our Tax Law Questions page.