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I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8832, PAGE 1 of 6
MARGINS: TOP 13mm (1⁄ 2 ") CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE, WRITING, SUB. 20 INK: BLACK
FLAT SIZE: 648mm (251⁄ 2 ") x 279mm (11") FOLD TO: 216mm (81⁄ 2 ") x 279mm (11")
PERFORATE: ON FOLD
Date
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT
Form
8832
Department of the Treasury
Internal Revenue Service
Name of eligible entity making election
©
1
a
b
Date
Signature
O.K. to print
Revised proofs
requested
Entity Classification Election
(Rev. December 2006)
Type
or
Print
Action
OMB No. 1545-1516
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Employer identification number
Number, street, and room or suite no. If a P.O. box, see instructions.
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
Type of election (see instructions):
Initial classification by a newly-formed entity. Skip lines 2a and 2b and go to line 3.
Change in current classification. Go to line 2a
2a 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.
2b Was the eligible entity’s prior election for initial classification by a newly formed entity 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?
4
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 disregarded as a separate entity. Go to
line 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 page 4.
Cat. No. 22598R
Form
8832
(Rev. 12-2006)
4
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8832, PAGE 2 OF 6
MARGINS; TOP 13mm (1⁄ 2 "), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (81⁄ 2 ") x 279mm (11")
PERFORATE: ON FOLD
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT
Form 8832 (Rev. 12-2006)
6
a
b
c
d
e
f
Page
Type of entity (see instructions):
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domestic eligible entity electing to be classified as an association taxable as a corporation.
domestic eligible entity electing to be classified as a partnership.
domestic eligible entity with a single owner electing to be disregarded as a separate entity.
foreign eligible entity electing to be classified as an association taxable as a corporation.
foreign eligible entity electing to be classified as a partnership.
foreign eligible entity with a single owner electing to be disregarded as a separate entity.
7 If the eligibility 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 consent statement, and to the best of my (our) knowledge and belief, it is true, correct,
and complete. If I am an officer, manager, or member signing for all members of the entity, I further declare that I am authorized to
execute this consent statement on their behalf.
Signature(s)
Date
Title
Form
8832
(Rev. 12-2006)
File Type | application/pdf |
File Title | 2005 Form 1040 |
Subject | U.S. Individual Income Tax Return |
Author | SE:W:CAR:MP |
File Modified | 2006-12-30 |
File Created | 2006-12-30 |