Practical Law Glossary Item 6-383-2435 (Approx. 2 pages)
Glossary
IRS Form 8832
The form that an eligible entity uses to elect its classification (as a disregarded entity, partnership, or corporation) for US federal income tax purposes. For information on the US federal income tax classification rules that apply to US corporations, partnerships, and LLCs, see Practice Note, Choice of Entity: Tax Issues. For the US federal income tax classification rules that apply to foreign businesses, see Practice Note, Check the Box Rules for Foreign Businesses.