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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

 

Page Last Reviewed or Updated: 29-Feb-2016

Printable samples of this notice (.pdf)

 

 

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