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REGISTRATION FORM  Boston Tax Institute

REGISTRATION FORM Boston Tax Institute

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form 8832 also known as The Entity classification election form is used to change the default tax classification of your LLC this tax form allows you to choose how your business is taxed by default the Internal Revenue Service assigns a tax classification based on the number of owners in your business entity for example if you're a single member LLC you'll be treated as a disregarded entity and your business income and expenses will flow through to your personal tax return if you're a multi-member LLC the IRS will treat your business as a partnership by default this allows the income and expenses of the entity to flow through to each member's personal tax return however if you want your LLC to be taxed differently for example as a C corporation you can use form 8832 to make that election this can be beneficial if you want to take advantage of certain corporate tax benefits you can also use form 8832 to change a Corporation back to a partnership or disreg

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