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