Where to Send Form 8832: Official Filing Addresses
Filing Form 8832 involves more than finding the right address. Understand the complete procedural requirements to ensure your entity classification is valid.
Form 8832, the Entity Classification Election, is a document filed with the Internal Revenue Service (IRS) by eligible businesses to choose their federal tax classification. An entity can use this form to be taxed as a corporation, a partnership, or be disregarded as an entity separate from its owner. This election is only for businesses that wish to change their default tax classification as determined by the IRS.
Determining the Correct Filing Address
The mailing address for submitting Form 8832 is determined by the location of the entity’s principal business, office, or agency. The IRS directs filers to send the form to one of two specific service centers based on this location. Identifying the correct address is necessary to avoid processing delays.
Entities whose principal business is located in one of the following states must mail their form to: Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999.
- Connecticut
- Delaware
- District of Columbia
- Georgia
- Illinois
- Indiana
- Kentucky
- Maine
- Maryland
- Massachusetts
- Michigan
- New Hampshire
- New Jersey
- New York
- North Carolina
- Ohio
- Pennsylvania
- Rhode Island
- South Carolina
- Vermont
- Virginia
- West Virginia
- Wisconsin
Businesses located in the following states are required to send their form to: Department of the Treasury, Internal Revenue Service, Ogden, UT 84201.
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Florida
- Hawaii
- Idaho
- Iowa
- Kansas
- Louisiana
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Mexico
- North Dakota
- Oklahoma
- Oregon
- South Dakota
- Tennessee
- Texas
- Utah
- Washington
- Wyoming
Entities in foreign countries or U.S. possessions also file with the Ogden service center, using the address: Ogden, UT 84201-0023.
Attaching a Copy to Your Tax Return
Beyond the initial submission of Form 8832 to the designated IRS service center, a copy must also be attached to the entity’s federal income tax return for the tax year in which the election is effective. This step is required for the entity classification election to be considered valid by the IRS. This ensures the tax return aligns with the election.
For example, if a single-member LLC files Form 8832 to be taxed as a corporation, a copy of that form must be included with its first Form 1120, the U.S. Corporation Income Tax Return.
Confirmation and Processing
After mailing Form 8832, the entity should anticipate communication from the IRS. The IRS typically sends a notification letter within 60 days of receiving the form, which will inform the entity whether its election has been accepted or if further information is needed.
If an entity does not receive notification within 60 days, it is advisable to contact the IRS Business & Specialty Tax Line. Before calling, have a copy of the filed Form 8832 available for reference.