Can I attach Form 8832 (Entity Classification Election ) to my e-filed individual federal return or do I need to mail my return? Thanks

[bb4]

After moving to Puerto Rico (PR) in June 2018, I started a PR LLC, which elected to be taxed as a disregarded entity for federal taxes using Form 8832 (Entity Classification Election). For PR taxes, it will be taxed as a partnership. Form 8832 states that I must attach a copy of 8832 to my federal individual return if the entity is not required to file a federal return for the year (see: https://www.irs.gov/pub/irs-pdf/f8832.pdf). The entity will not be filing a federal return since it is a disregarded entity.

[JohnW15 · Accepted solution]

Unfortunately, Form 8832 cannot be filed through eFile.  It needs to be mailed, and attached to your paper return.

[bb4]

Thank you!