We denied your request to change your entity classification from Form 8832, Entity Classification Election, because you didn’t send the form timely. We’re returning your Form 8832 in a separate letter.
What you need to do
- Continue filing returns as though you made no election.
- If you're seeking subchapter S status, see Revenue Procedure 2013-30.
You may want to
- Seek professional assistance with your entity classification election.
- File a new Form 8832 on time to make an entity classification election.
- Seek relief under Revenue Procedure 2009-41.
- Consult Revenue Procedure 2010-32 if you’re a foreign entity and are simultaneously making an S election and an entity classification election.
- Keep this notice for your permanent records.
Answers to common questions
Can I refile a new Form 8832 immediately?
Yes, there’s no time limit on the number of new elections you can file after a denial.
- 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.