Form 8832 instructions

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IRS Form 8832 is used by a business to elect — or change — how it will be classified for federal tax purposes including as a corporation, partnership, or a What is form 8832 for? Federal tax rates depend on the definition of the company. While corporations cannot elect the classification on their own, other typesSteps to File Form 8832 · Use IRS Form 8832 · Follow the instructions to complete the two-page form (three pages if "late election relief" is desired.) · Every For Paperwork Reduction Act Notice, see instructions. Cat. No. 22598R. Form 8832 (Rev. 12-2013). Entity Classification Election