Form 8832 is the IRS form that a Limited Liability Company (LLC) must submit to be taxed as a C Corporation. If you have an LLC and are currently taxed as a C Corporation but want to go back to being taxed as a sole proprietorship (single member LLC) or partnership (multi-member LLC), then you would also use Form 8832.
If you don’t complete Form 8832, you will receive the default tax treatment for your type of business.
