We approved your CP277 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.
Answers to common 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 8832 (PDF) 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 Return (PDF) , or Form 1120S, U.S. Income Tax Return for an S Corporation (PDF).
- If there is more than one member of your LLC, you’ll generally file a partnership return, Form 1065, U.S. Return of Partnership Income (PDF). If you want to file as a corporation, then submit a Form 8832 to change your classification.
- 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, you can call the IRS at the 800, 866, or 888 number listed on the notice.