Entity Classification Election

ICR 201509-1545-031

OMB: 1545-1516

Federal Form Document

Forms and Documents
Document
Name
Status
Form and Instruction
Modified
Supporting Statement A
2015-10-22
IC Document Collections
IC ID
Document
Title
Status
18572 Modified
ICR Details
1545-1516 201509-1545-031
Historical Active 201207-1545-029
TREAS/IRS
Entity Classification Election
Extension without change of a currently approved collection   No
Regular
Approved without change 02/17/2016
Retrieve Notice of Action (NOA) 10/30/2015
  Inventory as of this Action Requested Previously Approved
02/28/2019 36 Months From Approved 02/29/2016
5,000 0 5,000
35,900 0 35,900
0 0 0

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 unless it files Form 8832 or Form 2553, Election by a Small Business Corporation. The IRS will use the information entered on this form to establish the entity's filing and reporting requirements for federal tax purposes.

US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
  
None

Not associated with rulemaking

  80 FR 45017 07/28/2015
80 FR 66972 10/30/2015
No

1
IC Title Form No. Form Name
Entity Classification Election 8832 Entity Classification Election

  Total Approved Previously Approved Change Due to New Statute Change Due to Agency Discretion Change Due to Adjustment in Estimate Change Due to Potential Violation of the PRA
Annual Number of Responses 5,000 5,000 0 0 0 0
Annual Time Burden (Hours) 35,900 35,900 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$100
No
No
No
No
No
Uncollected
Francisca Eyesemitan 240 613-5811 [email protected]

  No

On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
 
 
 
 
 
 
 
    (i) Why the information is being collected;
    (ii) Use of information;
    (iii) Burden estimate;
    (iv) Nature of response (voluntary, required for a benefit, or mandatory);
    (v) Nature and extent of confidentiality; and
    (vi) Need to display currently valid OMB control number;
 
 
 
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
10/30/2015


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