8832 Entity Classification Election

Form

8832

Entity Classification Election

(Rev. March 2007)

OMB No. 1545-1516

Department of the Treasury
Internal Revenue Service

Name of eligible entity making election

Type
or
Print

©

1
a
b

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 instructions.

Cat. No. 22598R

Form

8832

(Rev. 3-2007)

Form 8832 (Rev. 3-2007)

6
a
b
c
d
e
f

Page

2

Type of entity (see instructions):
A
A
A
A
A
A

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 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 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. 3-2007)

Form 8832 (Rev. 3-2007)

General Instructions
Section references are to the Internal
Revenue Code unless otherwise noted.

What’s New
This revision of the Form 8832
instructions reflects an update to the filing
locations. Our previous revision
(December 2006) stated that all entity
classification elections were sent to the
service center in Ogden, UT. This is no
longer the case. Now the form is filed
either in Cincinnati or Ogden depending
upon your principal business location.
See Where To File on page 4 for your
filing location.
● You are not required to sign the copy
of Form 8832 filed with your tax return.
See Consent statement and signature(s)
on page 6.
● New questions on lines 2a and 2b highlight
the general rule which limits an eligible
entity’s ability to change its classification by
election again during the 60 months after the
effective date of making an earlier entity
classification election.
● All single-owner eligible entities electing
either corporate or disregarded entity status
must provide the name and identifying
number of their owner on lines 4a and 4b.
Previously this requirement applied only to
single-owner eligible entities electing
disregarded entity status.
● All eligible entities owned by one or more
affiliated corporations that file a consolidated
return must provide the name and employer
identification number (EIN) of their parent
corporation on lines 5a and 5b. Previously
this requirement applied only to single-owner
eligible entities electing disregarded entity
status.
● All foreign eligible entities making an entity
classification election, including those also
organized under domestic law, must provide
the name of the foreign country in which they
are organized on line 7. Previously this
requirement applied only to single-owner
foreign eligible entities electing disregarded
entity status.

Purpose of Form
An eligible entity uses Form 8832 to elect
how it will be classified for federal tax
purposes, as a corporation, a partnership,
or an entity disregarded as separate from
its owner. An eligible entity is classified
for federal tax purposes under the default
rules described below unless it files Form
8832 or Form 2553, Election by a Small
Business Corporation, to elect a
classification or change its current
classification. See Who Must File on
page 4.

TIP

A new eligible entity should
not file Form 8832 if it will be
using its default classification
(see Default Rules below).

Page

Eligible entity. An eligible entity is a
business entity that is not included in
items 1, or 3 through 9, under the
definition of corporation provided under
Definitions.
Eligible entities include limited liability
companies (LLCs), partnerships, and any
foreign entity that is not identified as a
corporation under Regulations section
301.7701-2(b)(8) (see item 3 below).
Generally, corporations are not eligible
entities. However, the following types of
corporations are treated as eligible
entities:
1. An eligible entity that previously
elected to be an association taxable as a
corporation by filing Form 8832. An entity
that elects to be classified as a
corporation by filing Form 8832 can make
another election to change its
classification (see the 60-month limitation
rule discussed below in the instructions for
lines 2a and 2b).
2. A foreign eligible entity that became
an association taxable as a corporation
under the foreign default rule described
below.
3. A foreign corporation that is not
identified as a corporation under
Regulations section 301.7701-2(b)(8). If a
foreign corporation is not identified on the
list included in these regulations, it
qualifies as an eligible entity. See the list of
Foreign Entities Classified as Corporations
for Federal Tax Purposes under this
regulation on page 6. Refer to the
regulations for any changes to the list
made after these instructions were printed.
The IRS will use the information entered
on this form to establish the entity’s filing
and reporting requirements for federal tax
purposes.

Default Rules
Existing entity default rule. Certain
domestic and foreign entities that were in
existence before January 1, 1997, and
have an established federal tax
classification generally do not need to
make an election to continue that
classification. If an existing entity decides
to change its classification, it may do so
subject to the 60-month limitation rule.
See the instructions for lines 2a and 2b.
See Regulations sections 301.7701-3(b)(3)
and 301.7701-3(h)(2) for more details.
Domestic default rule. Unless an
election is made on Form 8832, a
domestic eligible entity is:
1. A partnership if it has two or more
members.
2. Disregarded as an entity separate
from its owner if it has a single owner.
A change in the number of members of
an eligible entity classified as an
association (defined below) does not
affect the entity’s classification. However,
an eligible entity classified as a partnership

3

will become a disregarded entity when the
entity’s membership is reduced to one
member and a disregarded entity will be
classified as a partnership when the entity
has more than one member.
Foreign default rule. Unless an election is
made on Form 8832, a foreign eligible
entity is:
1. A partnership if it has two or more
members and at least one member does
not have limited liability.
2. An association taxable as a
corporation if all members have limited
liability.
3. Disregarded as an entity separate
from its owner if it has a single owner
that does not have limited liability.

Definitions
Association. For purposes of this form,
an association is an eligible entity taxable
as a corporation by election or, for foreign
eligible entities, under the default rules
(see Regulations section 301.7701-3).
Business entity. A business entity is any
entity recognized for federal tax purposes
that is not properly classified as a trust
under Regulations section 301.7701-4 or
otherwise subject to special treatment
under the Code regarding the entity’s
classification. See Regulations section
301.7701-2(a).
Corporation. For federal tax purposes, a
corporation is any of the following:
1. A business entity organized under a
federal or state statute, or under a statute
of a federally recognized Indian tribe, if
the statute describes or refers to the
entity as incorporated or as a corporation,
body corporate, or body politic.
2. An association (as determined under
Regulations section 301.7701-3).
3. A business entity organized under a
state statute, if the statute describes or
refers to the entity as a joint-stock
company or joint-stock association.
4. An insurance company.
5. A state-chartered business entity
conducting banking activities, if any of its
deposits are insured under the Federal
Deposit Insurance Act, as amended, 12
U.S.C. 1811 et seq., or a similar federal
statute.
6. A business entity wholly owned by a
state or any political subdivision thereof,
or a business entity wholly owned by a
foreign government or any other entity
described in Regulations section
1.892-2T.
7. A business entity that is taxable as a
corporation under a provision of the Code
other than section 7701(a)(3).
8. A foreign business entity listed on
page 6. See Regulations section
301.7701-2(b)(8) for any exceptions and
inclusions to items on this list and for any
revisions made to this list since these
instructions were printed.

Form 8832 (Rev. 3-2007)

9. An entity created or organized under
the laws of more than one jurisdiction
(business entities with multiple charters) if
the entity is treated as a corporation with
respect to any one of the jurisdictions.
See Regulations section 301.7701-2(b)(9)
for examples.
Disregarded entity. A disregarded entity
is an eligible entity that is treated as an
entity not separate from its single owner.
Its separate existence will be ignored for
federal tax purposes unless it elects
corporate tax treatment.
Limited liability. A member of a foreign
eligible entity has limited liability if the
member has no personal liability for any
debts of or claims against the entity by
reason of being a member. This
determination is based solely on the
statute or law under which the entity is
organized (and, if relevant, the entity’s
organizational documents). A member has
personal liability if the creditors of the
entity may seek satisfaction of all or any
part of the debts or claims against the
entity from the member as such. A
member has personal liability even if the
member makes an agreement under which
another person (whether or not a member
of the entity) assumes that liability or
agrees to indemnify that member for that
liability.
Partnership. A partnership is a business
entity that has at least two members and
is not a corporation as defined on
page 3 under Corporation.

Who Must File
File this form for an eligible entity that is
one of the following:
● A domestic entity electing to be
classified as an association taxable as a
corporation.
● A domestic entity electing to change its
current classification (even if it is currently
classified under the default rule).
● A foreign entity that has more than one
owner, all owners having limited liability,
electing to be classified as a partnership.
● A foreign entity that has at least one
owner that does not have limited liability,
electing to be classified as an association
taxable as a corporation.
● A foreign entity with a single owner
having limited liability, electing to be an
entity disregarded as an entity separate
from its owner.
● A foreign entity electing to change its
current classification (even if it is currently
classified under the default rule).
Do not file this form for an eligible entity
that is:
● Tax-exempt under section 501(a);
● A real estate investment trust (REIT), as
defined in section 856; or

Page

● Electing to be classified as an
S corporation. An eligible entity that timely
files Form 2553 to elect classification as
an S corporation and meets all other
requirements to qualify as an S
corporation is deemed to have made an
election under Regulations section
301.7701-3(c)(v) to be classified as an
association taxable as a corporation.
All three of these entities are deemed to
have made an election to be classified as
an association.

Effect of Election
The federal tax treatment of elective
changes in classification as described in
Regulations section 301.7701-3(g)(1) is
summarized as follows:
● If an eligible entity classified as a
partnership elects to be classified as an
association, it is deemed that the
partnership contributes all of its assets
and liabilities to the association in
exchange for stock in the association, and
immediately thereafter, the partnership
liquidates by distributing the stock of the
association to its partners.
● If an eligible entity classified as an
association elects to be classified as a
partnership, it is deemed that the
association distributes all of its assets and
liabilities to its shareholders in liquidation
of the association, and immediately
thereafter, the shareholders contribute all
of the distributed assets and liabilities to a
newly formed partnership.
● If an eligible entity classified as an
association elects to be disregarded as an
entity separate from its owner, it is
deemed that the association distributes all
of its assets and liabilities to its single
owner in liquidation of the association.
● If an eligible entity that is disregarded as
an entity separate from its owner elects to
be classified as an association, the owner
of the eligible entity is deemed to have
contributed all of the assets and liabilities
of the entity to the association in exchange
for the stock of the association.
Note. For information on the federal tax
consequences of elective changes in
classification, see Regulations section
301.7701-3(g).

When To File
An election specifying an eligible entity’s
classification cannot take effect more than
75 days prior to the date the election is
filed, nor can it take effect later than 12
months after the date the election is filed.
Late election relief. A newly formed
entity may be eligible for late election relief
under Rev. Proc. 2002-59, 2002-39 I.R.B.
615 if:
● The entity failed to obtain its desired
classification solely because Form 8832
was not timely filed,

4

● The due date for the entity’s desired
classification tax return (excluding
extensions) for the tax year beginning with
the entity’s formation date has not passed,
and
● The entity has reasonable cause for its
failure to make a timely election.
To obtain relief, a newly formed entity
must file Form 8832 on or before the due
date of the first federal tax return
(excluding extensions) of the entity’s
desired classification. The entity must also
write “FILED PURSUANT TO REV. PROC.
2002-59” at the top of the form. The entity
must attach a statement to the form
explaining why it failed to file a timely
election. If Rev. Proc. 2002-59 does not
apply, an entity may seek relief for a late
entity election by requesting a private
letter ruling and paying a user fee in
accordance with Rev. Proc. 2006-1,
2006-1 I.R.B. 1 (or its successor).

Where To File
File Form 8832 with the Internal Revenue
Service Center for your state listed below.
Attach a copy of Form 8832 to the
entity’s federal tax return for the tax year
of the election. If the entity is not required
to file a return for that year, a copy of its
Form 8832 must be attached to the
federal tax returns of all direct or indirect
owners of the entity for the tax year of
the owner that includes the date on which
the election took effect. Failure to attach
a copy of Form 8832 will not invalidate an
otherwise valid election, but penalties
may be assessed against persons who
are required to, but do not, attach Form
8832.
Each member of the entity is required
to file their return consistent with the
entity election. Penalties apply to returns
filed inconsistent with the entity’s
election.
If the entity’s principal
business,
office, or agency is
located in:

Use the following
Internal Revenue
Service Center
address:

Connecticut, Delaware,
District of Columbia,
Illinois, Indiana,
Kentucky, Maine,
Maryland,
Massachusetts,
Cincinnati, OH 45999
Michigan, New
Hampshire, New Jersey,
New York, North
Carolina, Ohio,
Pennsylvania, Rhode
Island, South Carolina,
Vermont, Virginia, West
Virginia, Wisconsin

Form 8832 (Rev. 3-2007)

Page

If the entity’s principal
business,
office, or agency is
located in:
Alabama, Alaska,
Arizona, Arkansas,
California, Colorado,
Florida, Georgia, Hawaii,
Idaho, Iowa, Kansas,
Louisiana, Minnesota,
Mississippi, Missouri,
Montana, Nebraska,
Nevada, New Mexico,
North Dakota,
Oklahoma, Oregon,
South Dakota,
Tennessee, Texas, Utah,
Washington, Wyoming
A foreign country or
U.S. possession

Use the following
Internal Revenue
Service Center
address:

Ogden, UT 84201

Ogden, UT 84201-0023

Note. Also attach a copy to the entity’s
federal income tax return for the tax year
of the election.

Acceptance or
Nonacceptance of Election
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.
Care should be exercised to ensure
that the IRS receives the election. If the
entity is not notified of acceptance or
nonacceptance of its election within 60
days of the date of filing, take follow-up
action by calling 1-800-829-0115, or by
sending a letter to the service center to
inquire about its status. Send any such
letter by certified or registered mail via
the U.S. Postal Service, or equivalent
type of delivery by a designated private
delivery service (see Notice 2004-83,
2004-52 I.R.B. 1030 (or its successor)).
If the IRS questions whether Form 8832
was filed, an acceptable proof of filing is:
● A certified or registered mail receipt
(timely postmarked) from the U.S. Postal
Service, or its equivalent from a
designated private delivery service;
● Form 8832 with an accepted stamp;
● Form 8832 with a stamped IRS
received date; or
● An IRS letter stating that Form 8832
has been accepted.

Specific Instructions
Name. Enter the name of the eligible
entity electing to be classified.
Employer identification number (EIN).
Show the EIN of the eligible entity
electing to be classified.
Caution. Do not put “Applied For” on this
line.

Note. Any entity that has an EIN will
retain that EIN even if its federal tax
classification changes under Regulations
section 301.7701-3.
If a disregarded entity’s classification
changes so that it becomes recognized
as a partnership or association for federal
tax purposes, and that entity had an EIN,
then the entity must continue to use that
EIN. If the entity did not already have its
own EIN, then the entity must apply for
an EIN and not use the identifying
number of the single owner.
A foreign person that makes an election
under Regulations section 301.7701-3(c)
and (d) must also use its own taxpayer
identifying number. See sections 6721
through 6724 for penalties that may apply
for failure to supply taxpayer identifying
numbers.
If the entity electing to be classified
using Form 8832 does not have an EIN, it
must apply for one on Form SS-4,
Application for Employer Identification
Number. If the filing of Form 8832 is the
only reason the entity is applying for an
EIN, check the “Other” box on line 9 of
Form SS-4 and enter “Form 8832” to the
right of that box. The entity must have
received an EIN by the time Form 8832 is
filed in order for the form to be
processed. An election will not be
accepted if the eligible entity does not
provide an EIN. Caution. Do not apply for
a new EIN for an existing entity that is
changing its classification if the entity
already has an EIN.
Address. Enter the address of the entity
electing a classification. All
correspondence regarding the
acceptance or nonacceptance of the
election will be sent to this address.
Include the suite, room, or other unit
number after the street address. If the
Post Office does not deliver mail to the
street address and the entity has a P.O.
box, show the box number instead of the
street address. If the electing entity
receives its mail in care of a third party
(such as an accountant or an attorney),
enter on the street address line “C/O”
followed by the third party’s name and
street address or P.O. box.
Address change. If the eligible entity has
changed its address since filing Form
SS-4 or the entity’s most recently-filed
return (including a change to an “in care
of” address), check the box for an
address change.
Note. If a change of address occurs after
the later of the filing of Form SS-4 or the
most recently-filed return, use Form 8822,
Change of Address, to notify the IRS of
the new address. A new address shown
on Form 8832 will not update the entity’s
address of record with the IRS.
Line 1. Check box 1a if the entity is
choosing a classification for the first time
(i.e., the entity does not want to be
classified under the applicable default
classification). Do not file this form if the

5

entity wants to be classified under the
default rules.
Check box 1b if the entity is changing
its current classification.
Lines 2a and 2b. 60-month limitation
rule. Once an eligible entity makes an
election to change its classification, the
entity generally cannot change its
classification by election again during the
60 months after the effective date of the
election. However, the IRS may (by
private letter ruling) permit the entity to
change its classification by election within
the 60-month period if more than 50% of
the ownership interests in the entity, as of
the effective date of the election, are
owned by persons that did not own any
interests in the entity on the effective date
or the filing date of the entity’s prior
election.
Note. The 60-month limitation does not
apply if the previous election was made
by a newly formed eligible entity and was
effective on the date of formation.
Line 4. If an eligible entity has only one
owner, provide the name of its owner on
line 4a and the owner’s identifying
number (social security number, or
individual taxpayer identification number,
or EIN) on line 4b. Enter “DE” if the owner
is a disregarded entity that does not have
an identifying number. If the owner is a
foreign person or entity and does not
have a U.S. identifying number, enter
“none” on line 4b.
Line 5. If the eligible entity is owned by
one or more members of an affiliated
group of corporations that file a
consolidated return, provide the name
and EIN of the parent corporation.
Line 6. Check the appropriate box if you
are changing a current classification (no
matter how achieved), or are electing out
of a default classification. Do not file this
form if you fall within a default
classification that is the desired
classification for the new entity.
Line 7. If the entity making the election is
created or organized in a foreign
jurisdiction, enter the name of the foreign
country in which it is organized. This
information must be provided even if the
entity is also organized under domestic law.
Line 8. Generally, the election will take
effect on the date you enter on line 8 of
this form, or on the date filed if no date is
entered on line 8. An election specifying
an entity’s classification for federal tax
purposes can take effect no more than 75
days prior to the date the election is filed,
nor can it take effect later than 12 months
after the date on which the election is
filed. If line 8 shows a date more than 75
days prior to the date on which the
election is filed, the election will default to
75 days before the date it is filed. If line 8
shows an effective date more than 12
months from the filing date, the election
will take effect 12 months after the date
the election is filed.

Form 8832 (Rev. 3-2007)

Consent statement and signature(s).
Form 8832 must be signed by:
1. Each member of the electing entity
who is an owner at the time the election
is filed; or
2. Any officer, manager, or member of
the electing entity who is authorized
(under local law or the organizational
documents) to make the election. The
elector represents to having such
authorization under penalties of perjury.
If an election is to be effective for any
period prior to the time it is filed, each
person who was an owner between the
date the election is to be effective and
the date the election is filed, must sign.
If you need a continuation sheet or use
a separate consent statement, attach it to
Form 8832. The separate consent
statement must contain the same
information as shown on Form 8832.
Note. Do not sign the copy that is
attached to your tax return.

Paperwork Reduction Act
Notice
We ask for the information on this form to
carry out the Internal Revenue laws of the
United States. You are required to give us
the information. We need it to ensure that
you are complying with these laws and to
allow us to figure and collect the right
amount of tax.
You are not required to provide the
information requested on a form that is
subject to the Paperwork Reduction Act
unless the form displays a valid OMB
control number. Books or records relating
to a form or its instructions must be
retained as long as their contents may
become material in the administration of
any Internal Revenue law. Generally, tax
returns and return information are
confidential, as required by section 6103.
The time needed to complete and file
this form will vary depending on individual
circumstances. The estimated average
time is:
Recordkeeping
1 hr., 49 min.
Learning about the
law or the form
2 hr., 7 min.
Preparing and sending
the form to the IRS
23 min.
If you have comments concerning the
accuracy of these time estimates or
suggestions for making this form simpler,
we would be happy to hear from you.
You can write to the Internal Revenue
Service, Tax Products Coordinating
Committee, SE:W:CAR:MP:T:T:SP,
1111 Constitution Ave. NW, IR-6406,
Washington, DC 20224. Do not send the
form to this address. Instead, see Where
To File on page 4.

Page

Foreign Entities Classified as
Corporations for Federal Tax
Purposes:
American Samoa—Corporation
Argentina—Sociedad Anonima
Australia—Public Limited Company
Austria—Aktiengesellschaft
Barbados—Limited Company
Belgium—Societe Anonyme
Belize—Public Limited Company
Bolivia—Sociedad Anonima
Brazil—Sociedade Anonima
Canada—Corporation and Company
Chile—Sociedad Anonima
People’s Republic of China—Gufen
Youxian Gongsi
Republic of China (Taiwan)—Ku-fen
Yu-hsien Kung-szu
Colombia—Sociedad Anonima
Costa Rica—Sociedad Anonima
Cyprus—Public Limited Company
Czech Republic—Akciova
Spolecnost
Denmark—Aktieselskab
Ecuador—Sociedad Anonima or
Compania Anonima
Egypt—Sharikat Al-Mossahamah
El Salvador—Sociedad Anonima
Estonia—Aktsiaselts
European Economic
Area/European Union—
Societas Europaea
Finland—Julkinen Osakeyhtio/
Publikt Aktiebolag
France—Societe Anonyme
Germany—Aktiengesellschaft
Greece—Anonymos Etairia
Guam—Corporation
Guatemala—Sociedad Anonima
Guyana—Public Limited Company
Honduras—Sociedad Anonima
Hong Kong—Public Limited
Company
Hungary—Reszvenytarsasag
Iceland—Hlutafelag
India—Public Limited Company
Indonesia—Perseroan Terbuka
Ireland—Public Limited Company
Israel—Public Limited Company
Italy—Societa per Azioni
Jamaica—Public Limited Company
Japan—Kabushiki Kaisha
Kazakstan—Ashyk Aktsionerlik
Kogham
Republic of Korea—Chusik Hoesa
Latvia—Akciju Sabiedriba
Liberia—Corporation
Liechtenstein—Aktiengesellschaft
Lithuania—Akcine Bendroves
Luxembourg—Societe Anonyme

6

Malaysia—Berhad
Malta—Public Limited Company
Mexico—Sociedad Anonima
Morocco—Societe Anonyme
Netherlands—Naamloze
Vennootschap
New Zealand—Limited Company
Nicaragua—Compania Anonima
Nigeria—Public Limited Company
Northern Mariana
Islands—Corporation
Norway—Allment Aksjeselskap
Pakistan—Public Limited Company
Panama—Sociedad Anonima
Paraguay—Sociedad Anonima
Peru—Sociedad Anonima
Philippines—Stock Corporation
Poland—Spolka Akcyjna
Portugal—Sociedade Anonima
Puerto Rico—Corporation
Romania—Societe pe Actiuni
Russia—Otkrytoye Aktsionernoy
Obshchestvo
Saudi Arabia—Sharikat
Al-Mossahamah
Singapore—Public Limited
Company
Slovak Republic—Akciova
Spolocnost
Slovenia—Delniska Druzba
South Africa—Public Limited
Company
Spain—Sociedad Anonima
Surinam—Naamloze Vennootschap
Sweden—Publika Aktiebolag
Switzerland—Aktiengesellschaft
Thailand—Borisat Chamkad
(Mahachon)
Trinidad and Tobago—Limited
Company
Tunisia—Societe Anonyme
Turkey—Anonim Sirket
Ukraine—Aktsionerne Tovaristvo
Vidkritogo Tipu
United Kingdom—Public Limited
Company
United States Virgin Islands—
Corporation
Uruguay—Sociedad Anonima
Venezuela—Sociedad Anonima or
Compania Anonima
See Regulations section
301.7701-2(b)(8) for any
exceptions and inclusions
CAUTION
to items on this list and
for any revisions made to this list
since these instructions were
printed.