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Form 8832: Choosing How Your LLC Is Taxed
Last updated October 27, 2026
Quick answer
Form 8832 lets an eligible entity — most LLCs and many foreign entities — choose how it is classified for U.S. federal tax: as a corporation, a partnership, or a disregarded entity. Without it, default rules apply: a single-member LLC is disregarded and a multi-member LLC is a partnership. The election can take effect up to 75 days before or 12 months after filing, and after changing classification you generally cannot change again for 60 months.
Free to start — you only pay when you download or file.
Who needs Form 8832
• LLCs that want to be taxed as a corporation instead of the default classification
• Foreign entities choosing their U.S. tax classification
• Entities changing a previous classification (subject to the 60-month limit)
Form 8832 at a glance
Options
Corporation, partnership (2+ owners) or disregarded entity (1 owner)
Default if you don’t file
Single-member LLC: disregarded; multi-member LLC: partnership
Effective date
Up to 75 days before, or up to 12 months after, the filing date
Change limit
Generally no new change for 60 months after an election
Late election
Relief may be available if requested within 3 years and 75 days
How to file Form 8832
1. Decide whether you need it at all
If the default classification works for you, no Form 8832 is needed. An LLC that wants S corporation status can file Form 2553 directly instead.
2. Enter the entity information
Name, EIN, address, and whether this is an initial classification or a change.
3. Choose the classification and effective date
Pick corporation, partnership or disregarded entity, and an effective date within the allowed window.
4. Collect the owners’ consent
Every member (or an authorized officer or member) signs the consent statement.
5. Send it to the IRS
File it with the IRS service center for your location and keep the acceptance letter the IRS sends back.
Form 8832: frequently asked questions
Form 8832 vs Form 2553: what is the difference?
Form 8832 chooses between corporation, partnership and disregarded-entity treatment. Form 2553 elects S corporation status. An LLC that wants to be an S corporation can file Form 2553 alone — it is treated as also electing corporate classification.
Does a foreign-owned single-member LLC need Form 8832?
No, unless it wants a classification other than the default. By default it is a disregarded entity and files a pro forma Form 1120 with Form 5472. If it elects to be a corporation, it files a full Form 1120 instead and still reports related-party transactions on Form 5472.
Can I change my LLC’s tax classification again later?
Generally not for 60 months after a change, unless the IRS grants permission or more than 50% of the ownership has changed.
What if I missed the Form 8832 deadline?
Late election relief may be available if you file within 3 years and 75 days of the intended effective date and meet the IRS conditions, including reasonable cause.
Related guides
Form 8832 vs Form 2553: Choosing Your Entity’s Tax ClassificationForm 2553: How to Elect S Corporation StatusHow to File Form 5472 for a Foreign-Owned U.S. LLCThis guide is general information about IRS requirements, not tax or legal advice. Rules and amounts can change — check the current IRS instructions or a tax professional for your situation. How we write our guides