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IRS Form 8832 instructions: A step-by-step guide · Step 1: Provide basic business information · Step 2: Complete part 1, election information · Step 3: Complete IRS Form 8832 is used by a business to elect — or change — how it will be classified for federal tax purposes including as a corporation, partnership, or a ▷ Information about Form 8832 and its instructions is at irs.gov/form8832. Type or. Print. Name of eligible entity making election. Employer identification IRS Form 8832 is the Entity Classification Election form which is used by an eligible entity to elect how it would be classified for federal tax purposes as