I am non US resident foreigner I work with Merch By Amazon Program as Designer, I contact IRS by phone and get EIN Number, & I received mail this is a 2nd part of paragraph in the Letter "A limited liability company (LLC) may file Form 8832, Entity Classification Election, and elect to be classified as an association taxable as a corporation, if the LLC is eligible to be treated as a corporation that meets certain tests and it will be electing S corporation status, it must timely file form 2553, Election by a Small Business Corporation. The llc will not be treated as a corporation as of the effective date of the S corporation election and does not need to file form 8832 " can you explain what is mean the end of this paragraph, "Election by a Small Business Corporation. The llc will not be treated as a corporation as of the effective date of the S corporation election and does not need to file form 8832" Thank you