The form you are looking for begins on the next page of this file. Before viewing it,

The form you are looking for begins on the next page of this file. Before viewing it,

please see the important updated information below.

New Mailing Address

The address for mailing Form 8832 has changed since the form was last published.

The updated mailing addresses are shown below.

Taxpayers in the States Below

SEND your form to...

Connecticut, Delaware, District of Columbia,

Georgia, Illinois, Indiana, Kentucky, Maine,

Maryland, Massachusetts, Michigan, New

Hampshire, New Jersey, New York, North Carolina,

Ohio, Pennsylvania, Rhode Island, South Carolina,

Vermont, Virginia, West Virginia, Wisconsin

Department of the Treasury

Internal Revenue Service

Kansas City, MO 64999

Alabama, Alaska, Arizona, Arkansas, California,

Colorado, Florida, Hawaii, Idaho, Iowa, Kansas,

Louisiana, Minnesota, Mississippi, Missouri,

Montana, Nebraska, Nevada, New Mexico, North

Dakota, Oklahoma, Oregon, South Dakota,

Tennessee, Texas, Utah, Washington, Wyoming

Department of the Treasury

Internal Revenue Service

Ogden, UT 84201

A Foreign Country or U.S. Possession

Department of the Treasury

Internal Revenue Service

Ogden, UT 84201-0023

This update supplements this form’s instructions. Filers should rely on this update for

the changes described,which will be incorporated into the next revision of the form’s

instructions.

Form

8832

Entity Classification Election

OMB No. 1545-1516

(Rev. December 2013)

Department of the Treasury

Internal Revenue Service

▶ Information about Form 8832 and its instructions is at www.irs.gov/form8832.

Employer identification number

Name of eligible entity making election

Type

or

Print

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:

Part I

1

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

Election Information

Type of election (see instructions):

a

b

2a

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.

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 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)

Page 2

Form 8832 (Rev. 12-2013)

Part I

6

Election Information (Continued)

Type of entity (see instructions):

a

b

c

d

e

f

A domestic eligible entity electing to be classified as an association taxable as a corporation.

A domestic eligible entity electing to be classified as a partnership.

A domestic eligible entity with a single owner electing to be disregarded as a separate entity.

A foreign eligible entity electing to be classified as an association taxable as a corporation.

A foreign eligible entity electing to be classified as a partnership.

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)

Page 3

Form 8832 (Rev. 12-2013)

Part II

11

Late Election Relief

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)

Page 4

Form 8832 (Rev. 12-2013)

General Instructions

Section references are to the Internal

Revenue Code unless otherwise noted.

Future Developments

For the latest information about developments

related to Form 8832 and its instructions,

such as legislation enacted after they were

published, go to www.irs.gov/form8832.

What's New

For entities formed on or after July 1, 2013,

the Croatian Dionicko Drustvo will always be

treated as a corporation. See Notice 2013-44,

2013-29, I.R.B. 62 for more information.

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. See Who Must File below.

The IRS will use the information entered on

this form to establish the entity’s filing and

reporting requirements for federal tax

purposes.

Note. An entity must file Form 2553 if making

an election under section 1362(a) to be an S

corporation

TIP

A new eligible entity should not file

Form 8832 if it will be using its

default classification (see Default

Rules below).

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) and

partnerships.

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.

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 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.

However, if a qualified foreign entity (as

defined in section 3.02 of Rev. Proc. 2010-32)

files a valid election to be classified as a

partnership based on the reasonable

assumption that it had two or more owners as

of the effective date of the election, and the

qualified entity is later determined to have a

single owner, the IRS will deem the election to

be an election to be classified as a

disregarded entity provided:

1. The qualified entity's owner and

purported owners file amended returns that

are consistent with the treatment of the entity

as a disregarded entity;

2. The amended returns are filed before the

close of the period of limitations on

assessments under section 6501(a) for the

relevant tax year; and

3. The corrected Form 8832, with the box

checked entitled: Relief for a late change of

entity classification election sought under

Revenue Procedure 2010-32, is filed and

attached to the amended tax return.

Also, if the qualified foreign entity (as

defined in section 3.02 of Rev. Proc. 2010-32)

files a valid election to be classified as a

disregarded entity based on the reasonable

assumption that it had a single owner as of

the effective date of the election, and the

qualified entity is later determined to have two

or more owners, the IRS will deem the

election to be an election to be classified as a

partnership provided:

1. The qualified entity files information

returns and the actual owners file original or

amended returns consistent with the

treatment of the entity as a partnership;

2. The amended returns are filed before the

close of the period of limitations on

assessments under section 6501(a) for the

relevant tax year; and

3. The corrected Form 8832, with the box

checked entitled: Relief for a late change of

entity classification election sought under

Revenue Procedure 2010-32, is filed and

attached to the amended tax returns. See

Rev. Proc. 2010-32, 2010-36 I.R.B. 320 for

details.

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 jointstock 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

7. 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.

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 for income

tax purposes. A “disregarded entity” is treated

as separate from its owner for:

• Employment tax purposes, effective for

wages paid on or after January 1, 2009; and

• Excise taxes reported on Forms 720, 730,

2290, 11-C, or 8849, effective for excise taxes

reported and paid after December 31, 2007.

Page 5

Form 8832 (Rev. 12-2013)

See the employment tax and excise tax

return instructions for more information.

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 above 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

• 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

Generally, 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. An

eligible entity may be eligible for late election

relief in certain circumstances. For more

information, see Late Election Relief, later.

Where To File

File Form 8832 with the Internal Revenue

Service Center for your state listed later.

In addition, attach a copy of Form 8832 to

the entity’s federal tax or information 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. An indirect owner of the

electing entity does not have to attach a copy

of the Form 8832 to its tax return if an entity in

which it has an interest is already filing a copy

of the Form 8832 with its return. 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

the member's 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,

Florida, Illinois, Indiana,

Kentucky, Maine,

Maryland, Massachusetts,

Michigan, New Hampshire, Cincinnati, OH 45999

New Jersey, New York,

North Carolina, Ohio,

Pennsylvania, Rhode

Island, South Carolina,

Vermont, Virginia, West

Virginia, Wisconsin

If the entity’s principal

business, office, or

agency is located in:

Use the following

Internal Revenue

Service Center

address:

Alabama, Alaska, Arizona,

Arkansas, California,

Colorado, 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

Ogden, UT 84201

A foreign country or U.S.

possession

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.

Page 6

Form 8832 (Rev. 12-2013)

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.

!

▲

Do not put “Applied For” on

this line.

CAUTION

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 entity 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. 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.

Late-classification relief sought under

Revenue Procedure 2009-41. Check the box

if the entity is seeking relief under Rev. Proc.

2009-41, 2009-39 I.R.B. 439, for a late

classification election. For more information,

see Late Election Relief, later.

Relief for a late change of entity

classification election sought under

Revenue Procedure 2010-32. Check the box

if the entity is seeking relief under Rev. Proc.

2010-32, 2010-36 I.R.B. 320. For more

information, see Foreign default rule, earlier.

Part I. Election Information

Complete Part I whether or not the entity is

seeking relief under Rev. Proc. 2009-41 or

Rev. Proc. 2010-32.

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 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. If the

electing eligible entity is owned by an entity

that is a disregarded entity or by an entity that

is a member of a series of tiered disregarded

entities, identify the first entity (the entity

closest to the electing eligible entity) that is

not a disregarded entity. For example, if the

electing eligible entity is owned by

disregarded entity A, which is owned by

another disregarded entity B, and disregarded

entity B is owned by partnership C, provide

the name and EIN of partnership C as the

owner of the electing eligible entity. 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.

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, and who is not an owner at

the time 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.

Part II. Late Election Relief

Complete Part II only if the entity is requesting

late election relief under Rev. Proc. 2009-41.

An eligible entity may be eligible for late

election relief under Rev. Proc. 2009-41,

2009-39 I.R.B. 439, if each of the following

requirements is met.

1. The entity failed to obtain its requested

classification as of the date of its formation (or

upon the entity's classification becoming

relevant) or failed to obtain its requested

change in classification solely because Form

8832 was not filed timely.

2. Either:

a. The entity has not filed a federal tax or

information return for the first year in which

the election was intended because the due

date has not passed for that year's federal tax

or information return; or

b. The entity has timely filed all required

federal tax returns and information returns (or

if not timely, within 6 months after its due

date, excluding extensions) consistent with its

requested classification for all of the years the

entity intended the requested election to be

effective and no inconsistent tax or

information returns have been filed by or with

respect to the entity during any of the tax

years. If the eligible entity is not required to

file a federal tax return or information return,

each affected person who is required to file a

federal tax return or information return must

have timely filed all such returns (or if not

timely, within 6 months after its due date,

excluding extensions) consistent with the

Page 7

Form 8832 (Rev. 12-2013)

entity's requested classification for all of the

years the entity intended the requested

election to be effective and no inconsistent

tax or information returns have been filed

during any of the tax years.

Republic of China (Taiwan)

—Ku-fen Yu-hsien Kung-szu

Colombia—Sociedad Anonima

Costa Rica—Sociedad Anonima

3. The entity has reasonable cause for its

failure to timely make the entity classification

election.

4. Three years and 75 days from the

requested effective date of the eligible entity's

classification election have not passed.

Affected person. An affected person is either:

• with respect to the effective date of the

eligible entity's classification election, a

person who would have been required to

attach a copy of the Form 8832 for the eligible

entity to its federal tax or information return

for the tax year of the person which includes

that date; or

• with respect to any subsequent date after

the entity's requested effective date of the

classification election, a person who would

have been required to attach a copy of the

Form 8832 for the eligible entity to its federal

tax or information return for the person's tax

year that includes that subsequent date had

the election first become effective on that

subsequent date.

For details on the requirement to attach a

copy of Form 8832, see Rev. Proc. 2009-41

and the instructions under Where To File.

Croatia—Dionicko Drustvo

Cyprus—Public Limited Company

To obtain relief, file Form 8832 with the

applicable IRS service center listed in Where

To File, earlier, within 3 years and 75 days

from the requested effective date of the

eligible entity's classification election.

If Rev. Proc. 2009-41 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. 2013-1, 2013-1 I.R.B. 1 (or its

successor).

Line 11. Explain the reason for the failure to

file a timely entity classification election.

Signatures. Part II of Form 8832 must be

signed by an authorized representative of the

eligible entity and each affected person. See

Affected Persons, earlier. The individual or

individuals who sign the declaration must

have personal knowledge of the facts and

circumstances related to the election.

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

Bulgaria—Aktsionerno Druzhestvo

Canada—Corporation and Company

Chile—Sociedad Anonima

People’s Republic of China—Gufen

Youxian Gongsi

Puerto Rico—Corporation

Romania—Societe pe Actiuni

Russia—Otkrytoye Aktsionernoy

Obshchestvo

Saudi Arabia—Sharikat Al-Mossahamah

Singapore—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

Slovak Republic—Akciova Spolocnost

Slovenia—Delniska Druzba

South Africa—Public Limited Company

Spain—Sociedad Anonima

Finland—Julkinen Osakeyhtio/Publikt

Aktiebolag

France—Societe Anonyme

Germany—Aktiengesellschaft

Greece—Anonymos Etairia

Trinidad and Tobago—Limited Company

Guam—Corporation

Guatemala—Sociedad Anonima

Guyana—Public Limited Company

Honduras—Sociedad Anonima

United Kingdom—Public Limited Company

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

Malaysia—Berhad

Malta—Public Limited Company

Mexico—Sociedad Anonima

Morocco—Societe Anonyme

Netherlands—Naamloze Vennootschap

Surinam—Naamloze Vennootschap

Sweden—Publika Aktiebolag

Switzerland— Aktiengesellschaft

Thailand—Borisat Chamkad (Mahachon)

Tunisia—Societe Anonyme

Turkey—Anonim Sirket

Ukraine—Aktsionerne Tovaristvo Vidkritogo

Tipu

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 to items

CAUTION on this list and for any revisions

made to this list since these instructions were

printed.

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:

New Zealand—Limited Company

Recordkeeping

Nicaragua—Compania Anonima

Learning about the

law or the form . . .

Preparing and sending

the form to the IRS . .

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

.

.

.

.

2 hr., 46 min.

.

3 hr., 48 min.

.

.

. 36 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

Forms and Publications, SE:W:CAR:MP:TFP,

1111 Constitution Ave. NW, IR-6526,

Washington, DC 20224. Do not send the form

to this address. Instead, see Where To File

above.