# Overview of Form 8832

[Form 8832](https://www.irs.gov/forms-pubs/about-form-8832) is used to elect how an **eligible entity** will be classified for U.S. tax purposes. You can [download Form 8832](https://www.irs.gov/pub/irs-pdf/f8832.pdf) from [IRS.gov](https://www.irs.gov/). Account holders don't need to submit Form 8832 to Stripe, but we expect that if you have made a Form 8832 election you will let Stripe know so that we can properly classify your business for U.S. tax purposes.
The classification for eligible entities are:
* A corporation
* A partnership
* An entity disregarded as separate from its owner.
An **eligible entity** can be organized in the U.S. or organized outside of the U.S. and is any of the following:
* A U.S. entity electing to be classified as an association taxable as a corporation.
* A U.S. entity electing to change its current classification.
* A non-U.S. entity that has more than one owner, all owners having limited liability, electing to be classified as a partnership.
* A non-U.S. entity that has at least one owner that does not have limited liability, electing to be classified as an association taxable as a corporation.
* A non-U.S. entity with a single owner having limited liability, electing to be an entity disregarded as an entity separate from its owner.
* A non-U.S. entity electing to change its current classification (even if it is currently classified under the default rule).
* Do not file Form 8832 for an eligible entity that is:
  * Tax-exempt under section 501(a);
  * A real estate investment trust (REIT), as defined in section 856; or
  * An S corporation
    * Electing to be classified as an S corporation requires Form [2553](https://www.irs.gov/forms-pubs/about-form-2553).