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okay so in this video i wanted to cover some automatic uh conversions for tax classifications for llcs so the 8832 is an entity classification election so generally you file this for a new entity to change its tax classification from the default rule to an alternative tax treatment right so subject to certain limitations so the question posed here is do you need to file this for all types of changes and entity taxation the answer is no right there are some circumstances where uh filing the form 8832 is necessary and then others where its not right um in the in the cases where its not necessary its because of the change happens automatically so here we have a single member llc and then a multi-member llc examples and these are situations where you would have an automatic change so the first one here a single member llc thats a disregarded entity it automatically becomes a partnership for federal tax purposes when a new person is added so the automatic change requests or automatic ch