IRS Form 8832 Entity Classification Election is completed to reflect how the entity has elected to be treated for federal tax purposes. If you are not certain of your business entity classification, you may need to call the IRS Business & Specialty Tax Line at 1-800-829-4933 to verify how you should file your business tax return for the current tax year. If you are a tax professional you would call 1-866-255-0654.
Form 8832 is available in TaxAct's business programs (i.e. partnership and corporate); however, it is not yet available in the individual (1040) program. To file the form with your individual return you would need to paper file the return and manually complete the form to send with the return.
To paper file your return:
Before mailing the return(s), be sure to read the instructions. They will include important information such as where to file, what to attach to the return (i.e. W-2s, 1099s, etc.), refund or balance due, information about estimated tax payments, etc.
You would then manually complete IRS Form 8832 from the IRS website and attach it to the return you will mail.