IRS Form 8832

If the Single Member LLC or Multi-Member LLC is taxed as a corporation (Corporate Tax and Sub-S Election for Single and Multi-Member LLCs (Filling Out Form 2553)), an IRS Form 8832 (“Entity Classification” form) is prepared for filing and mailed to the LLC owner/members (See Corporate Tax and S-Corp Tatus Language in the LLC Operating Agreement). The Form 8832 is the IRS filing that elects corporate taxation for an LLC.

The 8832 is prepared for filing as part of the LLC Package.

When I organized “Form” LLCs I did not prepose IRS Forms 8832.

“That’s one for you, nineteen for me.... Cause I’m the tax man, I’m the tax man....” from the song Tax Man, written by George Harrison, performed on the Revolver, 1966.