The Prefilled Template: Form 8832 – Late Election Relief (Part II) is an interactive PDF based on the official Rev. December 2013 from the IRS, designed specifically for entities seeking relief for untimely filing of the S-Corp classification election pursuant to Rev. Proc. 2009-41. It presents only the essential sections – Part I: Election Information with fields for entity name, EIN, address and the “Late classification relief sought under Revenue Procedure 2009-41” box already checked – and Part II: Late Election Relief with the space for the explanation of reasonable cause (line 11) and the declaration under penalty of perjury.
Incorporates updated mailing addresses for each state and U.S. territory and foreign countries at the beginning, as required by the IRS following the change of headquarters in Kansas City and Ogden. Each field is accompanied by brief instructions (date format MM/DD/YYYYY, EIN length, etc.) to minimize filling errors and automatic rejections. In addition, it has a signature block optimized for handwritten or electronic signatures, and is compatible with Adobe Reader, browser viewers and mobile devices, allowing progressive saving before sending by fax or certified mail.
