# 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. [Download Form 8832](https://www.irs.gov/pub/irs-pdf/f8832.pdf) from [IRS.gov](https://www.irs.gov/). You don't need to submit Form 8832 to Stripe, but let Stripe know if you have made a Form 8832 election so 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 entity organized in or outside the U.S. might be eligible if it is one 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).
Under [IRS guidelines](https://www.irs.gov/forms-pubs/about-form-8832), 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
* An S corporation. Electing to be classified as an S corporation requires Form [2553](https://www.irs.gov/forms-pubs/about-form-2553).
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*This article is neither legal advice nor tax advice. We recommend that you speak to your tax advisor with any questions or concerns around tax reporting.*