Form 8832: Choosing How Your LLC Is Taxed
Published November 5, 2026
Some businesses can choose how the IRS taxes them. A limited liability company (LLC) is the common example. Form 8832 is the election that lets an eligible entity choose its federal classification. The choices are a corporation, a partnership, or an entity disregarded as separate from its owner. This guide is general information, not advice about your own business.
Who can use the form
An eligible entity uses Form 8832 to make the election. LLCs and partnerships can be eligible entities. Corporations generally are not. The form also says a new entity should not file it if the entity will use its default classification.
The default rules
An eligible entity is classified under default rules unless it files Form 8832 or Form 2553. A domestic entity with one owner is disregarded as separate from that owner by default. A domestic entity with two or more members is a partnership by default. The default rules apply when no election is filed.
A single-owner LLC
If the entity has one owner, the form asks for that owner's information. The form then lets the entity elect to be classified as a corporation, or to stay disregarded as a separate entity. A disregarded LLC reports its business activity on the owner's return. Our guide to a single-member LLC on your personal return explains how that works.
When the election takes effect
An election cannot take effect more than 75 days before the date it is filed. It also cannot take effect more than 12 months after the filing date. If the date on line 8 is outside those limits, the form uses the limit instead.
The 60-month rule
Line 2a asks whether the entity filed an election with an effective date in the last 60 months. If it did, line 2b asks whether that earlier election was an initial classification made when the entity was formed. If it was not, the entity generally cannot make another change right now.
Signature and consent
The form has a consent statement. The signer declares, under penalties of perjury, that the entity consents to the election. Read the statement before you sign. The form also asks for a contact person and a telephone number.
Why the classification matters
The classification decides where the entity's income is reported. A corporation files its own return. A partnership files an information return and passes its income to its members. A disregarded entity reports its activity on the owner's return. Read the default rules and your owners' plans before you choose.
S corporation status is a different form
An LLC that wants S corporation tax treatment files Form 2553, which is an election by a small business corporation. Form 8832 alone does not make that election. Read the instructions for each form before you choose.
Late election relief
Some entities miss the 75-day or 12-month limits. The instructions say an eligible entity may be eligible for late election relief in certain circumstances. Read the section on late election relief before you assume a missed date cannot be fixed. The IRS decides whether relief applies.
Choose the effective date with care
The effective date controls when the new classification starts. Plan the date with your tax preparer, and make sure the owners agree with it. A date that is too early or too late is adjusted to the form's limits.
Next steps
Decide your entity's classification before you file anything. Check the default rules, the 75-day and 12-month limits, and the 60-month rule. Keep a copy of the signed form and any proof of filing.
Upload your documents and answer a few simple questions. Your preparer reviews every deduction and credit and lets you know when your return is ready to sign.
Sources: Sources: IRS, Form 8832, Entity Classification Election (Rev. December 2013) (https://www.irs.gov/pub/irs-pdf/f8832.pdf); IRS, About Form 8832 (https://www.irs.gov/forms-pubs/about-form-8832) This is general information, not advice about your specific return.
