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The form you are looking for begins on the next page of this file. Before viewing it, please see 
the important update information below.

                                  New Mailing Addresses
Addresses for mailing certain forms have changed since the forms were last published. The new mailing 
addresses are shown below.
Mailing address for Forms 706‐ A, 706‐ GS(D), 706‐ GS(T), 706‐ NA, 706‐QDT, 8612, 8725, 8831, 8842, 8892, 
8924, 8928:

Department of the Treasury 
Internal Revenue Service Center 
Kansas City, MO 64999

Mailing address for Forms 2678, 8716, 8822-B, 8832, 8855:

Taxpayers in the States Below                             Mail the Form to This Address
Connecticut, Delaware, District of Columbia, Georgia, 
Illinois, Indiana,Kentucky, Maine, Maryland,              Department of the Treasury 
Massachusetts, Michigan, New Hampshire, New Jersey,       Internal Revenue Service Center 
New York, North Carolina, Ohio, Pennsylvania, Rhode       Kansas City, MO 64999
Island, South Carolina, Vermont, Virginia, West Virginia, 
Wisconsin
Alabama, Alaska, Arizona, Arkansas, California, 
Colorado, Florida, Hawaii, Idaho, Iowa, Kansas,           Department of the Treasury 
Louisiana, Minnesota, Mississippi, Missouri, Montana,     Internal Revenue Service Center 
Nebraska, Nevada, New Mexico, North Dakota,               Ogden, UT 84201
Oklahoma, Oregon, South Dakota, Tennessee, Texas, 
Utah, Washington, Wyoming

This update supplements these forms’ instructions. Filers should rely on this update for the changes described, 
which will be incorporated into the next revision of the forms’ instructions.

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Form 8832 Entity Classification Election
(Rev. December 2013) OMB No. 1545-1516

Department of the Treasury ▶ Information about Form 8832 and its instructions is at www.irs.gov/form8832.
Internal Revenue Service
Name of eligible entity making election Employer identification number

Type Number, street, and room or suite no. If a P.O. box, see instructions.
or
Print City or town, state, and ZIP code. If a foreign address, enter city, province or state, postal code and country. Follow the country’s practice for entering the
postal code.

▶ Check if: Address change Late classification relief sought under Revenue Procedure 2009-41
Relief for a late change of entity classification election sought under Revenue Procedure 2010-32
Part I Election Information

1 Type of election (see instructions):

a Initial classification by a newly-formed entity. Skip lines 2a and 2b and go to line 3.
b Change in current classification. Go to line 2a.

2 a Has the eligible entity previously filed an entity election that had an effective date within the last 60 months?

Yes. Go to line 2b.
No. Skip line 2b and go to line 3.

2 b Was the eligible entity’s prior election an initial classification election by a newly formed entity that was effective on the date of
formation?

Yes. Go to line 3.
No. Stop here. You generally are not currently eligible to make the election (see instructions).

3 Does the eligible entity have more than one owner?

Yes. You can elect to be classified as a partnership or an association taxable as a corporation. Skip line 4 and go to line 5.
No. You can elect to be classified as an association taxable as a corporation or to be disregarded as a separate entity. Go
to line 4.

4 If the eligible entity has only one owner, provide the following information:

a Name of owner ▶
b Identifying number of owner ▶

5 If the eligible entity is owned by one or more affiliated corporations that file a consolidated return, provide the name and
employer identification number of the parent corporation:

a Name of parent corporation ▶
b Employer identification number ▶

For Paperwork Reduction Act Notice, see instructions. Cat. No. 22598R Form 8832 (Rev. 12-2013)

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Form 8832 (Rev. 12-2013)                                                                                                   Page 2 
Part I Election Information (Continued)
6 Type of entity  (see instructions): 

a      A domestic eligible entity electing to be classified as an association taxable as a corporation. 
b      A domestic eligible entity electing to be classified as a partnership. 
c      A domestic eligible entity with a single owner electing to be disregarded as a separate entity. 
d      A foreign eligible entity electing to be classified as an association taxable as a corporation. 
e      A foreign eligible entity electing to be classified as a partnership. 
f      A foreign eligible entity with a single owner electing to be disregarded as a separate entity. 

7 If the eligible entity is created or organized in a foreign jurisdiction, provide the foreign country of  
  organization ▶

8 Election is to be effective beginning (month, day, year) (see instructions)  . . .        . . . . .   .   . .   . ▶

9 Name and title of contact person whom the IRS may call for more information               10  Contact person’s telephone number 

                            Consent Statement and Signature(s) (see instructions) 

Under penalties of perjury, I (we) declare that I (we) consent to the election of the above-named entity to be classified as indicated  
above, and that I (we) have examined this election and consent statement, and to the best of my (our) knowledge and belief, this 
election and consent statement are true, correct, and complete. If I am an officer, manager, or member signing for the entity, I further 
declare under penalties of perjury that I am authorized to make the election on its behalf. 

               Signature(s)            Date                                                                 Title 

                                                                                                                  Form 8832 (Rev. 12-2013)

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Form 8832 (Rev. 12-2013)                                                                                               Page 3 
Part II Late Election Relief

11 Provide the explanation as to why the entity classification election was not filed on time (see instructions).

Under penalties of perjury, I (we) declare that I (we) have examined this election, including accompanying documents, and, to the best 
of my (our) knowledge and belief, the election contains all the relevant facts relating to the election, and such facts are true, correct, 
and complete. I (we) further declare that I (we) have personal knowledge of the facts and circumstances related to the election. I (we) 
further declare that the elements required for relief in Section 4.01 of Revenue Procedure 2009-41 have been satisfied.
        Signature(s)        Date Title 

                                       Form 8832 (Rev. 12-2013)

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Form 8832 (Rev. 12-2013) Page 4
General Instructions Domestic default rule. Unless an election is entity classification election sought under
Section references are to the Internal made on Form 8832, adomestic eligible entity Revenue Procedure 2010-32, is filed and
Revenue Code unless otherwise noted. is: attached to the amended tax returns. See
1. A partnership if it has two or more Rev. Proc. 2010-32, 2010-36 I.R.B. 320 for
Future Developments members. details.
For the latest information about developments 2. Disregarded as an entity separatefrom Definitions
related to Form 8832 and its instructions, its owner if it has a single owner. Association. For purposes of this form,an
such as legislation enacted after they were
published, go to www.irs.gov/form8832. A change in the number of members of an association is an eligible entity taxableas a
eligible entity classified as anassociation corporation by election or, for foreigneligible
What's New (defined below) does not affect the entity’s entities, under the default rules(see
For entities formed on or after July 1, 2013, classification. However, an eligible entity Regulations section 301.7701-3).
the Croatian Dionicko Drustvo will always be classified as a partnership will become a Business entity. A business entity is any
treated as a corporation. See Notice 2013-44, disregarded entity when the entity’s entity recognized for federal tax purposes
2013-29, I.R.B. 62 for more information. membership is reduced to one member and a that is not properly classified as a trustunder
disregarded entity will be classified as a Regulations section 301.7701-4 orotherwise
Purpose of Form partnership when the entity has more than subject to special treatmentunder the Code
An eligible entity uses Form 8832 to elect one member. regarding the entity’sclassification. See
how it will be classified for federal tax Foreign default rule. Unless an election is Regulations section301.7701-2(a).
purposes, as a corporation, a partnership, or made on Form 8832, a foreign eligibleentity Corporation. For federal tax purposes, a
an entity disregarded as separate from its is: corporation is any of the following:
owner. An eligible entity is classified for 1. A partnership if it has two or more 1. A business entity organized under a
federal tax purposes under the default rules members and at least one member doesnot federal or state statute, or under a statuteof a
described below unless it files Form 8832 or have limited liability. federally recognized Indian tribe, ifthe statute
Form 2553, Election by a Small Business
Corporation. See Who Must File below. 2. An association taxable as acorporation if describes or refers to theentity as
all members have limitedliability.
The IRS will use the information entered on incorporated or as a corporation,body
this form to establish the entity’s filing and 3. Disregarded as an entity separatefrom corporate, or body politic.
reporting requirements for federal tax its owner if it has a single ownerthat does not 2. An association (as determined under
purposes. have limited liability. Regulations section 301.7701-3).
Note. An entity must file Form 2553 if making However, if a qualified foreign entity (as 3. A business entity organized under a
an election under section 1362(a) to be an S defined in section 3.02 of Rev. Proc. 2010-32) state statute, if the statute describes orrefers
corporation files a valid election to be classified as a to the entity as a joint-stockcompany or joint-
partnership
A new eligible entity should not file based on the reasonable stock association.
Form 8832 if it will be using its assumption that it had two or more owners as
TIP default classification (see Default of the effective date of the election, and the 4. An insurance company.
qualified entity is later determined to have a 5. A state-chartered business entity
Rules below). single owner, the IRS will deem the election to conducting banking activities, if any of its
Eligible entity. An eligible entity is a business be an election to be classified as a deposits are insured under the Federal
disregarded entity provided: Deposit Insurance Act, as amended, 12U.S.
entity that is not included initems 1, or 3 C. 1811 et seq., or a similar federalstatute.
through 9, under thedefinition of corporation 1. The qualified entity's owner and
provided under Definitions. Eligible entities purported owners file amended returns that 6. A business entity wholly owned by a
include limited liability companies (LLCs) and are consistent with the treatment of the entity state or any political subdivision thereof,or a
partnerships. as a disregarded entity; business entity wholly owned by aforeign
Generally, corporations are not eligible 2. The amended returns are filed before the government or any other entitydescribed in
entities. However, the following types of close of the period of limitations on Regulations section1.892-2T.
corporations are treated as eligible entities: assessments under section 6501(a) for the 7. A business entity that is taxable as a
relevant tax year; and corporation under a provision of the Code
1. An eligible entity that previouslyelected 3. The corrected Form 8832, with the box other than section 7701(a)(3).
to be an association taxable as a corporation checked entitled: Relief for a late change of 8. A foreign business entity listed onpage
by filing Form 8832. An entitythat elects to be entity classification election sought under 7. See Regulations section301.7701-2(b)(8)
classified as acorporation by filing Form 8832 Revenue Procedure 2010-32, is filed and for any exceptions and inclusions to items on
can makeanother election to change its attached to the amended tax return. this list and for any revisions made to this list
classification (see the 60-month limitation
rule discussed below in the instructions for Also, if the qualified foreign entity (as since theseinstructions were printed.
lines 2a and 2b). defined in section 3.02 of Rev. Proc. 2010-32) 9. An entity created or organized underthe
files a valid election to be classified as a
2. A foreign eligible entity that becamean disregarded entity based on the reasonable laws of more than one jurisdiction(business
association taxable as a corporationunder assumption that it had a single owner as of entities with multiple charters) ifthe entity is
the foreign default rule describedbelow. the effective date of the election, and the treated as a corporation withrespect to any
Default Rules qualified entity is later determined to have two one of the jurisdictions.See Regulations
or more owners, the IRS will deem the section 301.7701-2(b)(9) for examples.
Existing entity default rule. Certain election to be an election to be classified as a Disregarded entity. A disregarded entityis
domestic and foreign entities that were in partnership provided: an eligible entity that is treated as anentity
existence before January 1, 1997, andhave not separate from its single owner for income
an established federal taxclassification 1. The qualified entity files information
generally do not need tomake an election to returns and the actual owners file original or tax purposes. A “disregarded entity” is treated
continue thatclassification. If an existing amended returns consistent with the as separate from its owner for:
entity decidesto change its classification, it treatment of the entity as a partnership; • Employment tax purposes, effective for
may do sosubject to the 60-month limitation 2. The amended returns are filed before the wages paid on or after January 1, 2009; and
rule.See the instructions for lines 2a and 2b. close of the period of limitations on • Excise taxes reported on Forms 720, 730,
See Regulations sections 301.7701-3(b)(3) assessments under section 6501(a) for the 2290, 11-C, or 8849, effective for excise taxes
and 301.7701-3(h)(2) for more details. relevant tax year; and reported and paid after December 31, 2007.
3. The corrected Form 8832, with the box
checked entitled: Relief for a late change of

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Form 8832 (Rev. 12-2013)                                                                                                                         Page 5 
   See the employment tax and excise tax          • If an eligible entity classified as a              If the entity’s principal    Use the following  
return instructions for more information.         partnership elects to be classified as an            business, office, or         Internal Revenue  
Limited liability. A member of a foreign          association, it is deemed that the partnership       agency is located in:        Service Center  
eligible entity has limited liability if the      contributes all of its assets and liabilities to                                  address: 
member has no personal liability for any          the association in exchange for stock in the         Connecticut, Delaware,  
debts of or claims against the entity by          association, and immediately thereafter, the         District of Columbia, 
reason of being a member. This determination      partnership liquidates by distributing the           Florida, Illinois, Indiana,  
is based solely on the statute   or law under     stock of the association to its partners.            Kentucky, Maine,  
which the entity isorganized   (and, if relevant, • If an eligible entity classified as an             Maryland,  Massachusetts,  
the entity’sorganizational documents). A          association elects to be classified as a             Michigan, New  Hampshire,     Cincinnati, OH 45999 
member haspersonal     liability if the creditors partnership, it is deemed that the association       New Jersey,  New York, 
                                                                                                       North  Carolina, Ohio,  
of the entity may seek satisfaction of all or     distributes all of its assets and liabilities to its Pennsylvania, Rhode  
any  part of the debts or claims against the      shareholders in liquidation of the association,      Island, South Carolina,  
entity from the member as such. Amember           and immediately thereafter, the shareholders         Vermont, Virginia, West  
has personal liability even if themember          contribute all of the distributed assets and         Virginia, Wisconsin 
makes an agreement under whichanother             liabilities to a newly formed partnership. 
person (whether or not a memberof       the       • If an eligible entity classified as an             If the entity’s principal    Use the following  
entity) assumes that liability oragrees to        association elects to be disregarded as an           business, office, or         Internal Revenue  
indemnify that member for thatliability.          entity separate from its owner, it is deemed         agency is located in:        Service Center  
Partnership. A partnership is a business          that the association distributes all of its assets                                address: 
entity that has at least two members andis        and liabilities to its single owner in liquidation 
not a corporation as defined above under          of the association.                                  Alabama, Alaska, Arizona, 
                                                                                                       Arkansas, California, 
Corporation.                                      • If an eligible entity that is disregarded as an    Colorado, Georgia, Hawaii, 
                                                  entity separate from its owner elects to be          Idaho, Iowa, Kansas, 
Who Must File                                     classified as an association, the owner of the       Louisiana, Minnesota, 
File this form for an eligible entity that is one eligible entity is deemed to have contributed        Mississippi, Missouri,           Ogden, UT 84201 
of the following:                                 all of the assets and liabilities of the entity to   Montana, Nebraska, 
• A domestic entity electing to be classified as  the association in exchange for the stock of         Nevada, New Mexico, 
an association taxable as a corporation.          the association.                                     North Dakota,  Oklahoma, 
                                                                                                       Oregon, South Dakota, 
• A domestic entity electing to change its        Note. For information on the federal tax             Tennessee, Texas, Utah, 
current classification (even if it is currently   consequences of elective changes in                  Washington, Wyoming 
classified under the default rule).               classification, see Regulations section  
• A foreign entity that has more than one         301.7701-3(g).                                       A foreign country or  U.S.       Ogden, UT 
                                                                                                       possession                     84201-0023 
owner, all owners having limited liability,       When To File 
electing to be classified as a partnership.                                                            Note. Also attach a copy to the entity’s  
                                                  Generally, an election specifying an eligible        federal income tax return for the tax yearof 
• A foreign entity that has at least one owner    entity’s  classification cannot take effect more     the election. 
that does not have limited liability, electing to than 75 days prior to the date the election is 
be classified as an association taxable as a      filed, nor can it take effect later than 12          Acceptance or Nonacceptance of 
corporation.                                      months after the date the election is filed. An      Election 
• A foreign entity with a single owner having     eligible entity may be eligible for late election 
limited liability, electing to be an entity       relief in certain circumstances. For more            The service center will notify the eligible entity 
disregarded as an entity separate from its        information, see Late Election Relief, later.        at the address listed on Form 8832 if its 
                                                                                                       election is accepted or not accepted. The 
owner.                                            Where To File                                        entity should generally receive a 
• A foreign entity electing to change its         File Form 8832 with the Internal Revenue             determination on its election within 60 days 
current classification (even if it is currently   Service Center for your state listed later.          after it has filed Form 8832. 
classified under the default rule).                 In addition, attach a copy of Form 8832 to            Care should be exercised to ensure that the 
Do not file this form for an eligible entity that the entity’s federal tax or information return       IRS receives the election. If the entity is not 
is:                                               for the tax year of the election. If the entity is   notified of acceptance or nonacceptance of 
• Tax-exempt under section 501(a);                not required to file a return for that year, a       its election within 60 days of the date of filing, 
• A real estate investment trust (REIT), as       copy of its Form 8832 must be attached to            take follow-up action by calling 
defined in section 856; or                        the federal tax returns of all direct or indirect    1-800-829-0115, or by sending a letter to the 
                                                  owners of the entity for the tax year of the         service center to inquire about its status. 
• Electing to be classified as an S corporation.  owner that includes the date on which the            Send any such letter by certified or registered 
An eligible entity that timely files Form 2553 to election took effect. An indirect owner of the       mail via the U.S. Postal Service, or equivalent  
elect classification as an S corporation and      electing entity does not have to attach a copy       type of delivery by a designated private  
meets all other requirements to qualify as an     of the Form 8832 to its tax return if an entity in   delivery service (see Notice 2004-83, 2004-52 
S corporation is deemed to have made an           which it has an interest is already filing a copy    I.R.B. 1030 (or its successor)). 
election under Regulations section                of the Form 8832 with its return. Failure to            If the IRS questions whether Form 8832  
301.7701-3(c)(v) to be classified as an           attach a copy of Form 8832 will not invalidate       was filed, an acceptable proof of filing is: 
association taxable as a corporation.             an otherwise valid election, but penalties may 
   All three of these entities are deemed to      be assessed against persons who are                  • A certified or registered mail receipt (timely 
have made an election to be classified as an      required to, but do not, attach Form 8832.           postmarked) from the U.S. Postal Service, or 
                                                                                                       its equivalent from a designated private 
association.                                        Each member of the entity is required to file      delivery service; 
Effect of Election                                the member's return consistent with the entity 
The federal tax treatment of elective changes     election. Penalties apply to returns filed           • Form 8832 with an accepted stamp; 
in classification as described in Regulations     inconsistent with the entity’s election.             • Form 8832 with a stamped IRS received 
                                                                                                       date; or 
section 301.7701-3(g)(1) is summarized as 
follows:                                                                                               • An IRS letter stating that Form 8832 has 
                                                                                                       been accepted.

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Form 8832 (Rev. 12-2013) Page 6
Specific Instructions 2010-32, 2010-36 I.R.B. 320. For more or on the date filed if no date isentered on
information, see Foreign default rule,earlier. line 8. An election specifying an entity’s
Name. Enter the name of the eligibleentity classification for federal taxpurposes can
electing to be classified. Part I. Election Information take effect no more than 75days prior to the
Employer identification number (EIN). Show Complete Part I whether or not the entity is date the election is filed,nor can it take effect
the EIN of the eligible entityelecting to be seeking relief under Rev. Proc. 2009-41 or later than 12 monthsafter the date on which
classified. Rev. Proc. 2010-32. the election isfiled. If line 8 shows a date
Do not put “Applied For” on Line 1. Check box 1a if the entity ischoosing more than 75days prior to the date on which
this line. a classification for the first time (i.e., the entity the election is filed, the election will default to
▲! does not want to be classified under the 75 days before the date it is filed. If line 8
CAUTION applicable default classification). Do not file shows an effective date more than 12months
Note. Any entity that has an EIN willretain this form if the entity wants to be classified from the filing date, the electionwill take
that EIN even if its federal taxclassification under the default rules. effect 12 months after the datethe election is
filed.
changes under Regulationssection Check box 1b if the entity is changing its
301.7701-3. current classification. Consent statement and signature(s). Form
8832 must be signed by:
If a disregarded entity’s classification Lines 2a and 2b. 60-month limitation rule.
changes so that it becomes recognized as a Once an eligible entity makes anelection to 1. Each member of the electing entitywho
partnership or association for federal tax change its classification, theentity generally is an owner at the time the electionis filed; or
purposes, and that entity had an EIN, then the cannot change itsclassification by election 2. Any officer, manager, or member ofthe
entity must continue to use that EIN. If the again during the60 months after the effective electing entity who is authorized(under local
entity did not already have its own EIN, then date of the election. However, the IRS may law or the organizationaldocuments) to make
the entity must apply for an EIN and not use (byprivate letter ruling) permit the entity to the election. Theelector represents to having
the identifying number of the single owner. change its classification by election withinthe suchauthorization under penalties of perjury.
A foreign entity that makes an election 60-month period if more than 50% ofthe
under Regulations section 301.7701-3(c) and ownership interests in the entity, as ofthe If an election is to be effective for any
(d) must also use its own taxpayer identifying effective date of the election, areowned by period prior to the time it is filed, each person
number. See sections 6721 through 6724 for persons that did not own anyinterests in the who was an owner between the date the
penalties that may apply for failure to supply entity on the effective dateor the filing date of election is to be effective and the date the
taxpayer identifying numbers. the entity’s priorelection. election is filed, and who is not an owner at
the time the election is filed, must sign.
If the entity electing to be classified using Note. The 60-month limitation does notapply
Form 8832 does not have an EIN, it must if the previous election was madeby anewly If you need a continuation sheet or use a
apply for one on Form SS-4, Application for formedeligible entity and waseffective on the separate consent statement, attach it to
Employer Identification Number. The entity date of formation. Form 8832. The separate consent statement
must contain the same information as shown
must have received an EIN by the time Form Line 4. If an eligible entity has only one on Form 8832.
8832 is filed in order for the form to be owner, provide the name of its owner online Note. Do not sign the copy that isattached to
processed. An election will not be accepted if 4a and the owner’s identifyingnumber (social your tax return.
the eligible entity does not provide an EIN. security number, orindividual taxpayer
identification number,or EIN) on line 4b. If the Part II. Late Election Relief
Do not apply for a new EIN for an electing eligible entity is owned by an entity Complete Part II only if the entity is requesting
existing entity that is changing its that is a disregarded entity or by an entity that late election relief under Rev. Proc. 2009-41.
▲! classification if the entity already is a member of a series of tiered disregarded
CAUTION has an EIN. entities, identify the first entity (the entity An eligibleentity may be eligible for late
closest to the electing eligible entity) that is election reliefunder Rev. Proc. 2009-41,
Address. Enter the address of the entity not a disregarded entity. For example, if the 2009-39 I.R.B. 439, if each of the following
electing a classification. Allcorrespondence electing eligible entity is owned by requirements is met.
regarding theacceptance or nonacceptance disregarded entity A, which is owned by 1. The entity failed to obtain its requested
of theelection will be sent to this address. another disregarded entity B, and disregarded classification as of the date of its formation (or
Include the suite, room, or other unitnumber entity B is owned by partnership C, provide upon the entity's classification becoming
after the street address. If thePost Office the name and EIN of partnership C as the relevant) or failed to obtain its requested
does not deliver mail to thestreet address owner of the electing eligible entity. If the change in classification solely because Form
and the entity has a P.O.box, show the box owner is aforeign person or entity and does 8832 was not filed timely.
number instead of the street address. If the nothave a U.S. identifying number, enter 2. Either:
electing entity receives its mail in care of a “none” on line 4b.
third party(such as an accountant or an a. The entity has not filed a federal tax or
attorney),enter on the street address line Line 5. If the eligible entity is owned byone or information return for the first year in which
“C/O”followed by the third party’s name and more members of an affiliatedgroup of the election was intended because the due
street address or P.O. box. corporations that file aconsolidated return, date has not passed for that year's federal tax
provide the nameand EIN of the parent or information return; or
Address change. If the eligible entity has corporation.
b. The entity has timely filed all required
changed its address since filing FormSS-4 or Line 6. Check the appropriate box if youare federal tax returns and information returns (or
the entity’s most recently-filedreturn changing a current classification (nomatter if not timely, within 6 months after its due
(including a change to an “in careof” how achieved), or are electing outof a default date, excluding extensions) consistent with its
address), check the box for anaddress classification. Do not file thisform if you fall requested classification for all of the years the
change. within a defaultclassification that is the entity intended the requested election to be
Late-classification relief sought under desiredclassification for the new entity. effective and no inconsistent tax or
Revenue Procedure 2009-41. Check the box information returns have been filed by or with
if the entity is seeking relief under Rev. Proc. Line 7. If the entity making the election is respect to the entity during any of the tax
2009-41, 2009-39 I.R.B. 439, for a late created or organized in a foreignjurisdiction, years. If the eligible entity is not required to
classification election. For more information, enter the name of the foreigncountry in which file a federal tax return or information return,
see Late Election Relief, later. it is organized. This information must be each affected person who is required to file a
provided even if theentity is also organized
Relief for a late change of entity under domestic law. federal tax return or information return must
classification election sought under have timely filed all such returns (or if not
Revenue Procedure 2010-32.Check the box Line 8. Generally, the election will takeeffect timely, within 6 months after its due date,
if the entity is seeking relief under Rev. Proc. on the date you enter on line 8 ofthis form, excluding extensions) consistent with the

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Form 8832 (Rev. 12-2013) Page 7
entity's requested classification for all of the Republic of China (Taiwan) Puerto Rico—Corporation
years the entity intended the requested —Ku-fenYu-hsien Kung-szu Romania—Societe pe Actiuni
election to be effective and no inconsistent Colombia—Sociedad Anonima Russia—Otkrytoye Aktsionernoy
tax or information returns have been filed
during any of the tax years. Costa Rica—Sociedad Anonima Obshchestvo
3. The entity has reasonable cause for its Croatia—Dionicko Drustvo Saudi Arabia—Sharikat Al-Mossahamah
failure to timely make the entity classification Cyprus—Public Limited Company Singapore—Public LimitedCompany
election. Czech Republic—AkciovaSpolecnost Slovak Republic—AkciovaSpolocnost
4. Three years and 75 days from the Denmark—Aktieselskab Slovenia—Delniska Druzba
requested effective date of the eligible entity's
classification election have not passed. Ecuador—Sociedad Anonima orCompania South Africa—Public LimitedCompany
Anonima
Affected person. An affected person is either: Spain—Sociedad Anonima
Egypt—Sharikat Al-Mossahamah
• with respect to the effective date of the Surinam—Naamloze Vennootschap
eligible entity's classification election, a El Salvador—Sociedad Anonima Sweden—Publika Aktiebolag
person who would have been required to Estonia—Aktsiaselts
attach a copy of the Form 8832 for the eligible European Economic Area/European Union Switzerland— Aktiengesellschaft
entity to its federal tax or information return —Societas Europaea Thailand—Borisat Chamkad(Mahachon)
for the tax year of the person which includes Trinidad and Tobago—Limited Company
that date; or Finland—Julkinen Osakeyhtio/Publikt
Aktiebolag
• with respect to any subsequent date after Tunisia—Societe Anonyme
the entity's requested effective date of the France—Societe Anonyme Turkey—Anonim Sirket
classification election, a person who would Germany—Aktiengesellschaft Ukraine—Aktsionerne TovaristvoVidkritogo
have been required to attach a copy of the Greece—Anonymos Etairia Tipu
Form 8832 for the eligible entity to its federal Guam—Corporation United Kingdom—Public LimitedCompany
tax or information return for the person's tax
year that includes that subsequent date had Guatemala—Sociedad Anonima United States Virgin Islands—Corporation
the election first become effective on that Guyana—Public Limited Company Uruguay—Sociedad Anonima
subsequent date. Honduras—Sociedad Anonima Venezuela—Sociedad Anonima orCompania
For details on the requirement to attach a Anonima
copy of Form 8832, see Rev. Proc. 2009-41 Hong Kong—Public LimitedCompany
and the instructions under Where To File. Hungary—Reszvenytarsasag See Regulations section
To obtain relief, file Form 8832 with the Iceland—Hlutafelag 301.7701-2(b)(8) for any
applicable IRS service center listed in Where India—Public Limited Company ▲! exceptions and inclusions to items
CAUTION on this list and for any revisions
To File, earlier, within 3 years and 75 days Perseroan Terbuka made to this list since these instructions were
from the requested effective date of the Indonesia—
eligible entity's classification election. Ireland—Public Limited Company printed.
If Rev. Proc. 2009-41 does not apply, an Israel—Public Limited Company
Paperwork Reduction Act Notice
entity may seek relief for a late entity election Italy—Societa per Azioni
by requesting a private letter ruling and We ask for the information on this form to
paying a user fee in accordance with Rev. Jamaica—Public Limited Company carry out the Internal Revenue laws of the
Proc. 2013-1, 2013-1 I.R.B. 1 (or its Japan—Kabushiki Kaisha United States. You are required to give us the
successor). Kazakstan—Ashyk AktsionerlikKogham information. We need it to ensure that you are
Line 11. Explain the reason for the failure to Republic of Korea—Chusik Hoesa complying with these laws and to allow us to
figure and collect the right amount of tax.
file a timely entity classification election. Latvia—Akciju Sabiedriba You are not required to provide the
Signatures. Part II of Form 8832 must be Liberia—Corporation information requested on a form that is
signed by an authorized representative of the subject to the Paperwork Reduction Act
eligible entity and each affected person. See Liechtenstein—Aktiengesellschaft unless the form displays a valid OMB control
Affected Persons, earlier. The individual or Lithuania—Akcine Bendroves number. Books or records relating to a form
individuals who sign the declaration must or its instructions must be retained as long as
have personal knowledge of the facts and Luxembourg—Societe Anonyme
their contents may become material in the
circumstances related to the election. Malaysia—Berhad administration of any Internal Revenue law.
Malta—Public Limited Company Generally, tax returns and return information
Foreign Entities Classified as Corporations for are confidential, as required by section 6103.
Federal Tax Purposes: Mexico—Sociedad Anonima The time needed to complete and file this
American Samoa—Corporation Morocco—Societe Anonyme form will vary depending on individual
Argentina—Sociedad Anonima Netherlands—Naamloze Vennootschap circumstances. The estimated average time is:
Australia—Public Limited Company New Zealand—Limited Company Recordkeeping . . . . 2 hr., 46 min.
Austria—Aktiengesellschaft Nicaragua—Compania Anonima Learning about the
law or the form . . . . 3 hr., 48 min.
Barbados—Limited Company Nigeria—Public Limited Company Preparing and sending
Belgium—Societe Anonyme Northern Mariana Islands—Corporation the form to the IRS . . . . . 36 min.
Belize—Public Limited Company
Norway—Allment Aksjeselskap If you have comments concerning the
Bolivia—Sociedad Anonima accuracy of these time estimates or
Brazil—Sociedade Anonima Pakistan—Public Limited Company suggestions for making this form simpler, we
Bulgaria—Aktsionerno Druzhestvo Panama—Sociedad Anonima would be happy to hear from you. You can
Canada—Corporation and Company Paraguay—Sociedad Anonima write to the Internal Revenue Service, Tax
Forms and Publications, SE:W:CAR:MP:TFP,
Chile—Sociedad Anonima Peru—Sociedad Anonima 1111 Constitution Ave. NW,IR-6526,
People’s Republic of China—Gufen Philippines—Stock Corporation Washington, DC 20224. Do not send the form
to this address. Instead, seeWhereTo File
Youxian Gongsi Poland—Spolka Akcyjna above.
Portugal—Sociedade Anonima

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