What it means
The IRS accepted your Form 8832 and your entity will be taxed as the classification you elected from the effective date shown.
Respond within
The date on the notice
What to send
Nothing if the effective date is correct.
When to get help
Not needed.

What the letter says

An LLC elected to be taxed as a corporation (or a foreign entity chose its US classification), and the election is in effect from the date shown.

What to do

Confirm the date and classification. Note that an election to be taxed as a corporation does not by itself make you an S corporation; that needs Form 2553 too.

What to gather

  • The notice
  • Your Form 8832

Write back

The Document cover letter tool builds the response in the order the IRS reads it. Fill it in, review it, print it, and send it with copies of the documents above and the notice stub on top.

Before you send anything

This is general information, not tax advice. Situations differ. Check with your tax advisor before you send anything. Nothing on this page creates a client relationship.

Sources

  1. IRS, Understanding your IRS notice or letter
  2. IRS, Understanding your CP261 notice
  3. IRS, Automatic revocation of exemption