What this notice is about We approved your Form 8832, Entity Classification Election What you need to do File the return that matches your classification election. Notify us if your address has changed. You may want to Keep this notice for your permanent records. Frequently asked questions Which forms must I file? It depends on the number and type of members of your limited liability company (LLC). If the only member of your LLC is an individual You’ll generally file Form 1040, U.S. Individual Income Tax Return, and report all LLC income and expenses on Schedules C, E, or F. If you prefer to file as a corporation, file Form 8832PDF to change your classification. If the only member of your LLC is a corporation You’ll generally file a corporation return, usually Form 1120, U.S. Corporation Income Tax ReturnPDF, or Form 1120S, U.S. Income Tax Return for an S CorporationPDF. If there is more than one member of your LLC You’ll generally file a partnership return, Form 1065, U.S. Return of Partnership IncomePDF. If you want to file as a corporation, then submit a Form 8832 to change your classification. Reference tools Publication 1, Your Rights as a Taxpayer Publication 17, Your Federal Income Tax Full list of tax forms and instructions Need help? You can authorize someone to contact the IRS on your behalf. See if you qualify for help from a Low Income Taxpayer Clinic. If you can’t find what you need online, call the IRS number at the top of your notice or letter. If you didn’t receive a letter or notice, use telephone assistance. If you can't resolve the penalty on your own, contact Taxpayer Advocate Service, an independent organization within IRS.