Tax Form 8832 is the Entity Classification Election form.
It is the form you file when you changed the structure of your business or the address of your business.
An eligible entity uses Form 8832 to elect how it will be classified for federal tax purposes, as:
- A corporation.
- A partnership.
- An entity disregarded as separate from its owner.
For more information, follow this link: https://www.irs.gov/forms-pubs/about-form-8832