Form 8832 is how an eligible entity (usually an LLC) chooses a federal tax classification different from its default under the check-the-box rules. A state-law corporation is generally a per se corporation — 8832 is not how you turn a corp into a disregarded entity.
Form 2553 is how a corporation, or an eligible LLC that will be treated as a corporation, elects S-corp status. Timing, late-election relief, and built-in gains live in the current 2553 instructions and revenue procedures — not in a website quiz.
Forming an LLC or C-corp at the Secretary of State does not file 8832 or 2553. Partner products that say 'form an S-corp' are collapsing three steps into one SKU.
Creytix Tax Wave 0 will not prepare or transmit either form. It will keep the instruments separate so a CPA packet can show which, if any, is on the table.
Sources
- Form 8832 — Entity Classification Election — Internal Revenue Service, retrieved 2026-08-20
- Form 2553 — Election by a Small Business Corporation — Internal Revenue Service, retrieved 2026-08-20
- S corporations — Internal Revenue Service, retrieved 2026-08-20
- Limited Liability Company (LLC) — Internal Revenue Service, retrieved 2026-08-20