U.S. Income Tax Compliance
U.S. Income Tax Compliance
U.S. Income Tax Compliance
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Form 8832<br />
• Where to file<br />
– Internal Revenue Service, Ogden, UT 84201<br />
– Attach a copy of Form 8832 to the entity’s federal tax<br />
return for the tax year of the election<br />
• If the entity is not required to file a return, a copy of its<br />
election must be attached to the federal tax returns of all<br />
direct or indirect owners of the entity for the tax year of the<br />
owner that includes the date on which the election took<br />
effect.<br />
• The copy of the election filed with the tax return need not be<br />
signed
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