Form 8832 — Entity Classification Election

This skill produces an audit-grade Form 8832 election package: confirmed eligibility under 26 CFR §301.7701-3, calculated effective date (75 days back / 12 months forward window), completed Part I, Part II late-relief request if applicable, shareholder/member consents, and a filing checklist for mailing to the correct IRS service center.

The judgment is concentrated in three places: (a) whether the entity is eligible to elect at all (foreign per-se corps cannot, IRS-recognized trusts cannot, and certain entities created by federal/state statute as corporations are excluded); (b) whether the 60-month limitation in 26 CFR §301.7701-3(c)(1)(iv) blocks a re-election; and (c) whether the user actually needs Form 8832 at all — a single-member LLC wanting S-corp can typically file Form 2553 alone under Rev. Proc. 2013-30.

When to invoke

Engage this skill when any of the following is true:

• The user explicitly mentions Form 8832, "entity classification election", "check-the-box", or "CTB"
• The user has an LLC and wants to be taxed as a C-corporation (often for QSBS / §1202 strategy or to retain earnings at the 21% corporate rate)
• The user wants to revert a prior corporate election back to disregarded entity or partnership default
• The user is a foreign business entity owner asking how it will be taxed in the US
• The user mentions the "60-month rule" or asks "can I switch back"
• The user is filing both Form 8832 and Form 2553 together (combined C-corp + S-corp election)