All glossary terms
Glossary term
Check-the-Box Election
Election on Form 8832 to choose federal tax classification of an eligible entity.
Related terms
1
Jurisdictions
us
Definition
Regulations under Section 7701 allow eligible domestic and foreign entities to elect tax classification. A single-member LLC defaults to disregarded but may elect corporate treatment; a multi-member LLC defaults to partnership but may elect corporate treatment.
Examples
- A foreign-owned U.S. LLC files Form 8832 to elect C-corp treatment for U.S. federal tax.
Related terms
Translations
ESelección check-the-box
ZH勾选分类选举
DECheck-the-Box-Wahl
FRélection check-the-box
JAチェック・ザ・ボックス選択
Citations
26 C.F.R. · 301.7701-3
Related citations
Computed from the cross-reference graph. Links open the related entity on this site.
This entry cites
Cited by
- TermPartnership
- TermLLC Classification
Primary sources
- IRS Form 8832Verified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.