Where to Mail Form 8832, and Why You Cannot Fax It

Form 8832, Entity Classification Election, is how an eligible entity, such as an LLC, chooses how the IRS classifies it for federal tax purposes: as a corporation, as a partnership, or as an entity disregarded as separate from its owner. Unlike Form 2553, it has no fax route. The IRS lists only mailing addresses for it.

This guide covers where to mail it, the dates it can take effect, who signs, and what the IRS sends back. It describes what the IRS publishes. Which classification suits an entity is a question for its own tax adviser.

Where to mail Form 8832

The current form is the December 2013 revision. The IRS has changed the mailing addresses since then, and the PDF on IRS.gov opens with a notice listing the new ones. The office depends on where the entity's principal business, office or agency is located.

Kansas City, MO 64999

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 and Wisconsin.

Address it to Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999.

Ogden, UT 84201

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 and Wyoming.

Address it to Department of the Treasury, Internal Revenue Service, Ogden, UT 84201. An entity in a foreign country or a U.S. possession uses Ogden, UT 84201-0023.

Two details that trip people up

• The instructions inside the 2013 form still name Cincinnati, OH 45999 for the eastern states. The notice at the front of the PDF replaces it.
• Tennessee goes to Ogden for Form 8832, but to Kansas City for Form 2553. Check each form's own list.

Why there is no fax option

The Form 2553 instructions give a fax number for each office. The Form 8832 instructions and the notice give only street addresses, so the form goes by mail or by an IRS-designated private delivery service. Use certified or registered mail and keep the receipt: a timely postmarked receipt is the first item on the IRS's list of acceptable proof of filing.

When the election takes effect

The election takes effect on the date entered on line 8, or on the date the form is filed if line 8 is left blank. That date has limits:

• no more than 75 days before the date the form is filed, and
• no more than 12 months after it.

A date further back than 75 days defaults to 75 days before filing. A date more than 12 months ahead defaults to 12 months after filing.

The 60-month rule

Once an entity elects to change its classification, it generally cannot change it by election again for 60 months after the effective date. The rule does not apply when the earlier election was made by a newly formed entity and took effect on the date of formation.

Who signs

Form 8832 is signed either by each member who is an owner when the election is filed, or by any officer, manager or member authorized under local law or the entity's organizational documents to make the election. If the election is to take effect before the date it is filed, each person who was an owner during that period, and is not one at filing, signs too.

Attach a copy to the tax return

Besides mailing the form, attach a copy of it to the entity's federal tax or information return for the tax year of the election. If the entity does not have to file a return for that year, its direct or indirect owners attach a copy to theirs. Do not sign the attached copy. A missing copy does not invalidate the election, but the IRS may assess penalties on whoever was required to attach it.

If the deadline has passed

An entity may be able to get late election relief under Revenue Procedure 2009-41. Its conditions, in short:

• the entity did not get the classification it wanted only because Form 8832 was not filed on time;
• it has filed its returns consistently with the classification it wanted, or the first return is not yet due;
• it has reasonable cause for the late filing; and
• no more than 3 years and 75 days have passed since the requested effective date.

The entity checks the late-relief box at the top of page 1 and completes Part II, which explains why the election was late. Part II is signed by an authorized representative and by each affected person.

What the IRS sends back

The IRS notifies the entity at the address on the form whether the election was accepted, generally within 60 days. If nothing has arrived within 60 days of filing, the instructions say to call 1-800-829-0115, or to write to the service center by certified or registered mail.

If the IRS later questions whether the form was filed, it accepts a timely postmarked certified or registered mail receipt, a copy with an accepted stamp, a copy with a stamped IRS received date, or an IRS letter stating that the form was accepted.

A note on S corporations

The Form 2553 instructions say that an eligible entity electing S corporation status with Form 2553 is treated as a corporation from the date the S election takes effect, and does not need to file Form 8832. See our guide to faxing Form 2553.

Having it prepared

Our Form 8832 service asks plain questions, checks the effective date against the 75-day and 12-month limits, fills in the official form and gives you the address for your state. You sign it and mail it yourself.