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How to Fill Out IRS Form 8832 Hi, Im Priyanka Prakash, senior staff writer at Fundera. Today, Ill show you how to fill out IRS Form 8832: Entity Classification Election. This form is used whenever a business wants to opt out of default tax treatment for federal tax purposes. A common example is when a limited liability company (LLC) wants to be taxed as a C-corp. By default, a single-member LLC is taxed as a disregarded entity, and a multi-member LLC is taxed as a partnership. This means that business profits and losses passed through to the owners personal income tax returns. However, if you correctly fill out and submit Form 8832, you can elect for the LLC to be treated as a C-corp for federal tax purposes, and the business will pay a corporate income tax. Okay, lets get started with the form. Start by providing your basic business information at the top, including your business name, address, and phone number. Im going to provide this information for a sample business called AB