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Separate Entity Election (SEE) or Form 8832 is a form filed with the IRS to elect how a business entity will be classified for federal tax purposes.
Any business entity that wants to change its classification for federal tax purposes or specify its default classification must file Form 8832.
Form 8832 can be filled out online or submitted by mail to the IRS. It requires basic information about the business, its owners, and the desired tax classification.
The purpose of Form 8832 is to allow businesses to choose how they want to be taxed for federal purposes, either as a corporation or as a pass-through entity.
Form 8832 requires information about the business entity, its owners, the desired tax classification, and the effective date of the election.
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