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GTC321
New Member

Can't attach copy of 8832 to 1040 when efiling. Can I efile the 1040 then submit form 8832 via mail? Or should I only mail the return including the 8832? What is best?

I filed form 8832 for the LLC.  It states I should attach a copy to my federal and state returns.  I efile federal and mail state.  Can I efile the federal and mail in a copy of the 1040 form with no attachments except the the 8832?  Or should I just mail the federal with all attachments?  How does the IRS want this done? What is the best way to file when attaching forms TT does not have in the program for efiling?

1 Best answer

Accepted Solutions
Rick19744
Level 11

Can't attach copy of 8832 to 1040 when efiling. Can I efile the 1040 then submit form 8832 via mail? Or should I only mail the return including the 8832? What is best?

Thanks for clarifying the facts.

A multi-member LLC by default is taxed as a partnership.  No filing of the form 8832 UNLESS you want it treated as something else; ie: association taxed as a corporation which could then be either a regular corporation or you could elect S corporation status.

If you are in a non community property state, as you indicated you are,  a husband and wife LLC is taxed as a partnership and must file form 1065 until such time as it is no longer a multi-member LLC.

You were misinformed on the filing of a form 8832.  

If you were formed as a husband and wife partnership then you could have made an election to split the income and expenses and report one-half on a Schedule C for each of you.  No filing of form 8832 necessary.  You would just complete your tax return this way.  However, this is not an option when you are organized as an LLC.

Before you can complete your tax return you need to complete the form 1065, issue a K-1 to each of you, include these K-1's on your Schedule E and make sure you have not reported any of these earnings on a Schedule C.

Attached is a link to TT Business for the form 1065:

https://turbotax.intuit.com/small-business-taxes/

Attached is some commentary from the IRS on this matter:

https://www.irs.gov/businesses/small-businesses-self-employed/election-for-married-couples-unincorpo...

Filing the form 8832 may or may not cause an issue.  Additionally, not sure how you completed this based on the questions on the form.  If you receive some correspondence from them, I would just respond that it was filed erroneously based on incorrect information.  Additionally, you may want to get a tax professional involved with the correspondence that can help draft the response.

*A reminder that posts in a forum such as this do not constitute tax advice.*

View solution in original post

7 Replies
Rick19744
Level 11

Can't attach copy of 8832 to 1040 when efiling. Can I efile the 1040 then submit form 8832 via mail? Or should I only mail the return including the 8832? What is best?

Why are you needing to file form 8832?
*A reminder that posts in a forum such as this do not constitute tax advice.*
GTC321
New Member

Can't attach copy of 8832 to 1040 when efiling. Can I efile the 1040 then submit form 8832 via mail? Or should I only mail the return including the 8832? What is best?

<a rel="nofollow" target="_blank" href="https://ttlc.intuit.com/questions/2133106-how-should-a-husband-wife-llc-file">https://ttlc.intuit.co...>

I also spoke to a TT person.  But after reading more on the IRS site I am more confused than I was before!!
Rick19744
Level 11

Can't attach copy of 8832 to 1040 when efiling. Can I efile the 1040 then submit form 8832 via mail? Or should I only mail the return including the 8832? What is best?

Not enough facts as to what is going on.  Please supply more detail:
1) What state are you residing?
2) Are you saying this is an LLC owned by a husband and wife?
3) Once again, why are you thinking you need to be filing a form 8832?  Did someone inform you to do that?  Why?
4) Are you wanting to be an entity other than an LLC?
*A reminder that posts in a forum such as this do not constitute tax advice.*
GTC321
New Member

Can't attach copy of 8832 to 1040 when efiling. Can I efile the 1040 then submit form 8832 via mail? Or should I only mail the return including the 8832? What is best?

1. I am in GA and it is NOT a community property state.
2. Yes
3.  When I was completing the 1040 I asked the question to a TT person about what product I needed to purchase to file for the LLC.  They said to get the TT business  to do a 1065 and then to file form 8832 which would allow us to only file the Schedule C's in the future and not have to file a 1065 anymore.  We would only have to file the 1065 once and then with form 8832 we could just do schedule C's in the future.  AND I have already filed the form 8832 and will try to call the IRS tomorrow.  
4. NO, just wanted to be able to file only the Schedule C's like they said and not have to file the Partnership 1065 and the Schedule C's each year.

The filing of the form 8832 was supposed to make the LLC of a husband and spouse like a a single member LLC, then you just file on a Schedule C since the LLC is deemed a disregarded entity for federal income tax purposes.


Copied from above TT answer link..................

"Please note that there are discrepancies between various IRS publications as to the  matter of whether or not living in a Community Property State [e.g.,AZ, CA, ID, LA, NV, NM, TX, WA, & WI] is a requirement that would allow "disregarding" the LLC partnership and filing simply as two sole proprietors on two Schedule C  forms.  I will proceed as if any couple may so elect and then at the end provide the commentary on whether or not community property state residence is required.....By making the
 election, you will not be required to file Form 1065 for any year the election is in effect and will instead report the income and deductions directly on your joint return.................."
Rick19744
Level 11

Can't attach copy of 8832 to 1040 when efiling. Can I efile the 1040 then submit form 8832 via mail? Or should I only mail the return including the 8832? What is best?

Thanks for clarifying the facts.

A multi-member LLC by default is taxed as a partnership.  No filing of the form 8832 UNLESS you want it treated as something else; ie: association taxed as a corporation which could then be either a regular corporation or you could elect S corporation status.

If you are in a non community property state, as you indicated you are,  a husband and wife LLC is taxed as a partnership and must file form 1065 until such time as it is no longer a multi-member LLC.

You were misinformed on the filing of a form 8832.  

If you were formed as a husband and wife partnership then you could have made an election to split the income and expenses and report one-half on a Schedule C for each of you.  No filing of form 8832 necessary.  You would just complete your tax return this way.  However, this is not an option when you are organized as an LLC.

Before you can complete your tax return you need to complete the form 1065, issue a K-1 to each of you, include these K-1's on your Schedule E and make sure you have not reported any of these earnings on a Schedule C.

Attached is a link to TT Business for the form 1065:

https://turbotax.intuit.com/small-business-taxes/

Attached is some commentary from the IRS on this matter:

https://www.irs.gov/businesses/small-businesses-self-employed/election-for-married-couples-unincorpo...

Filing the form 8832 may or may not cause an issue.  Additionally, not sure how you completed this based on the questions on the form.  If you receive some correspondence from them, I would just respond that it was filed erroneously based on incorrect information.  Additionally, you may want to get a tax professional involved with the correspondence that can help draft the response.

*A reminder that posts in a forum such as this do not constitute tax advice.*

View solution in original post

GTC321
New Member

Can't attach copy of 8832 to 1040 when efiling. Can I efile the 1040 then submit form 8832 via mail? Or should I only mail the return including the 8832? What is best?

Thank you very much for your answer!
Rick19744
Level 11

Can't attach copy of 8832 to 1040 when efiling. Can I efile the 1040 then submit form 8832 via mail? Or should I only mail the return including the 8832? What is best?

Welcome
*A reminder that posts in a forum such as this do not constitute tax advice.*
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