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 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).
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.