5695 Residential Energy Credits

Caution: DRAFT FORM
This is an advance proof copy of an IRS tax form.
It is subject to change and OMB approval before it
is officially released. You can check the scheduled
release date on our web site (www.irs.gov).
If you have any comments on this draft form, you can
submit them to us on our web site. Include the word
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I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM 8832, PAGE 1 of 6
MARGINS: TOP 13mm (1⁄ 2 ") CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE, WRITING, SUB. 20 INK: BLACK
FLAT SIZE: 648mm (251⁄ 2 ") x 279mm (11") FOLD TO: 216mm (81⁄ 2 ") x 279mm (11")
PERFORATE: ON FOLD

Date

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form

8832

Department of the Treasury
Internal Revenue Service

Name of eligible entity making election

©

1
a
b

Date

Signature

O.K. to print
Revised proofs
requested

Entity Classification Election

(Rev. December 2006)

Type
or
Print

Action

OMB No. 1545-1516

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Employer identification number

Number, street, and room or suite no. If a P.O. box, see instructions.

City or town, state, and ZIP code. If a foreign address, enter city, province or state, postal code and country. Follow the country’s practice for entering the
postal code.

Check if:

Address change

Type of election (see instructions):

Initial classification by a newly-formed entity. Skip lines 2a and 2b and go to line 3.
Change in current classification. Go to line 2a

2a Has the eligible entity previously filed an entity election that had an effective date within the last 60 months?
Yes. Go to line 2b.
No. Skip line 2b and go to line 3.

2b Was the eligible entity’s prior election for initial classification by a newly formed entity effective on the date of formation?
Yes. Go to line 3.
No. Stop here. You generally are not currently eligible to make the election (see instructions).
3

Does the eligible entity have more than one owner?

4

Yes. You can elect to be classified as a partnership or an association taxable as a corporation. Skip line 4 and go to line 5.
No. You can elect to be classified as an association taxable as a corporation or disregarded as a separate entity. Go to
line 4.
If the eligible entity has only one owner, provide the following information:

a Name of owner ©
b Identifying number of owner

5

©

If the eligible entity is owned by one or more affiliated corporations that file a consolidated return, provide the name and
employer identification number of the parent corporation:

a Name of parent corporation ©
b Employer identification number

©

For Paperwork Reduction Act Notice, see page 4.

Cat. No. 22598R

Form

8832

(Rev. 12-2006)

4
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8832, PAGE 2 OF 6
MARGINS; TOP 13mm (1⁄ 2 "), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (81⁄ 2 ") x 279mm (11")
PERFORATE: ON FOLD
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 8832 (Rev. 12-2006)

6
a
b
c
d
e
f

Page

Type of entity (see instructions):
A
A
A
A
A
A

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2

domestic eligible entity electing to be classified as an association taxable as a corporation.
domestic eligible entity electing to be classified as a partnership.
domestic eligible entity with a single owner electing to be disregarded as a separate entity.
foreign eligible entity electing to be classified as an association taxable as a corporation.
foreign eligible entity electing to be classified as a partnership.
foreign eligible entity with a single owner electing to be disregarded as a separate entity.

7 If the eligibility entity is created or organized in a foreign jurisdiction, provide the foreign country of
organization ©

©

8 Election is to be effective beginning (month, day, year) (see instructions)

9 Name and title of contact person whom the IRS may call for more information

/

/

10 Contact person’s telephone number
(

)

Consent Statement and Signature(s) (see instructions)

Under penalties of perjury, I (we) declare that I (we) consent to the election of the above-named entity to be classified as indicated
above, and that I (we) have examined this consent statement, and to the best of my (our) knowledge and belief, it is true, correct,
and complete. If I am an officer, manager, or member signing for all members of the entity, I further declare that I am authorized to
execute this consent statement on their behalf.
Signature(s)

Date

Title

Form

8832

(Rev. 12-2006)