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hello youtube so today i wanted to give a brief tutorial on the irss form 8832 entity classification election i i get a lot of questions about this i also assist a lot of clients with consulting around whether this is the appropriate thing to do and helping them you know prepare and file the form um so you know happy to um kind of go through some of the high level details of the form cases where you know you would want to file this um you know who is eligible to file this form you have to be either a domestic or foreign eligible entity so well talk about whats an eligible entity under the regulations and the timing on filing this form right there theres certain time frames where you have to file this in order for it to be effective your on your desired elective date but there are late election relief procedures if you missed the deadline so well talk about those as well and then well go into how this how this changes your income tax reporting assuming you file this form and its