2012 form 8832-2026

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  1. Click 'Get Form' to open it in the editor.
  2. Enter the employer identification number (EIN) and the name of the eligible entity making the election. Ensure that all information is accurate as this will be used for IRS correspondence.
  3. Provide the address of the entity, including city, state, and ZIP code. If applicable, check the box for an address change.
  4. In Part I, indicate whether this is an initial classification or a change in current classification by checking the appropriate box.
  5. Complete lines 2a and 2b regarding previous elections if applicable. Follow instructions carefully to avoid delays.
  6. Fill out line 4 with the owner's name and identifying number if there is only one owner. For multiple owners, skip to line 5.
  7. Review all entries for accuracy before signing. The form must be signed by authorized individuals under penalties of perjury.
  8. Once completed, you can print, download, and share your form directly from our platform for free.

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2013 4.9 Satisfied (58 Votes)
2012 4.2 Satisfied (71 Votes)
2011 4.2 Satisfied (44 Votes)
2010 4 Satisfied (43 Votes)
2007 4 Satisfied (26 Votes)
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Only eligible businesses, including U.S.-based partnerships, U.S.-based limited liability companies (LLCs), and certain foreign entities can file IRS Form 8832 to elect to be taxed as a C-corporation, a partnership or a sole proprietorship.
Unfortunately, filing form 8832 online is not an option. Faxing the form is not possible, either. Use the list below, which is provided by the IRS, to determine where you need to mail your completed form based on the state where you do business.
For income tax purposes, an LLC with only one member is treated as an entity disregarded as separate from its owner, unless it files Form 8832 and affirmatively elects to be treated as a corporation.
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The entity should generally receive a determination on its election within 60 days after it has filed Form 8832. Care should be exercised to ensure that the IRS receives the election.

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