Understanding Your CP277 Notice
CP277 generates when we approve a stand-alone Form 8832, Entity Classification Election.
What you need to do
- File the return that matches your classification election.
- If your address has changed, call 1-800-829-0115 or visit www.irs.gov.
You may want to...
- Keep CP277 for your permanent records.
Answers to Common Questions
Which forms must I file?
|Limited Liability Company (LLC)||
Only member of LLC is an individual - LLC income and expenses are reported on Form 1040, Schedule C, E, or F. If you prefer to file as a corporation, Form 8832 must be submitted.
Only member of the LLC is a corporation, income and expenses are reported on the corporation’s return, usually Form 1120 or Form 1120S.
Most LLCs with more than one member file a partnership return, Form 1065. If you would rather file as a corporation, Form 8832 must be submitted. No Form 8832 is needed if filing as a partnership.
|See Publication 3402 or Publication 583|