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SESK: Stuff Everyone Should Know · sesk.info/biz-form-8832-election

Which IRS form does an LLC file to choose to be taxed as a C corporation?

Form 8832, the Entity Classification Election.

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  1. Form SS-4
  2. Form 8832 ✔
  3. Form 1099-NEC

Why: Form 8832 lets an eligible entity like an LLC elect to be classified as a corporation, a partnership or a disregarded entity. An LLC wanting S corporation status files Form 2553 instead.

Huh, didn't know that: Generally the election can't take effect more than 75 days before the date it is filed.

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Why did the LLC fill out Form 8832? It was having an identity crisis.
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References

Answer: Form 8832. Form 8832 lets an eligible entity like an LLC elect to be classified as a corporation, a partnership or a disregarded entity. An LLC wanting S corporation status files Form 2553 instead.

  1. IRS: About Form 8832, Entity Classification Election www.irs.gov/forms-pubs/about-form-8832
    An eligible entity uses Form 8832 to elect how it will be classified for federal tax purposes
    Checked 2026-10-11.

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