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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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Form 8832 must be filed between one year prior and 75 days after its effective date. Most LLCs want their Form 8832 to be effective for their first tax year, so the form must be filed no sooner than one year and no later than 75 days after beginning business.
An eligible entity uses Form 8832 to elect how it will be classified for federal tax purposes, as: A corporation. A partnership. An entity disregarded as separate from its owner.
The service center will notify the eligible entity at the address listed on Form 8832 if its election is accepted or not accepted. The entity should generally receive a determination on its election within 60 days after it has filed Form 8832.
When do I file Form 8832? Form 8832 is filed within 75 days of the formation of your company. If you miss this timeframe, the IRS allows it to be filed in the first 75 days of each fiscal year.
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