Understanding Your CP277 Notice

What This Notice is About

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.

Frequently Asked Questions

It depends on the number and type of members of your limited liability company (LLC).

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.

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.




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The notice you have may have different information relevant to your tax situation.


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