How can I determine if I filed form 8832 for my single-member LLC?

If you're unsure whether you filed Form 8832 (Entity Classification Election), there are a few ways to check: 1. Contact the IRS directly at 800-829-4933, which is the Business and Specialty Tax Line. They can tell you if they have a Form 8832 on file for your EIN. 2. Check your records for a copy of the form and the IRS acceptance letter. When you file Form 8832, the IRS sends an acceptance letter confirming the election was processed. 3. Look through your tax returns. If you filed as a corporation (Form 1120 or 1120S), that would indicate you elected corporate tax treatment. 4. If you used LegalZoom, contact their customer service. They should have records of which forms were filed on your behalf. By default, a single-member LLC is treated as a "disregarded entity" for federal tax purposes (taxed like a sole proprietorship) unless you specifically elect to be treated as a corporation by filing Form 8832. If you don't recall filing this form, chances are you didn't, which would mean you're in Category 2 from your client's email.

I went through this exact same headache last year! After hours of frustration trying to dig through old files and emails, I found this service called taxr.ai (https://taxr.ai) that saved me so much time. You can upload any tax documents you have, and their AI system analyzes them to tell you what forms have been filed and what elections you've made. I uploaded my LLC formation documents, previous year's tax return, and some other paperwork, and within minutes it showed me that I had NOT filed Form 8832 (which meant my LLC was still a disregarded entity). It also explained what that meant for my tax situation in really clear terms. Seriously made things so much easier than trying to decipher IRS language or waiting on hold forever.

I was super skeptical about taxr.ai when I first heard about it (as you can see from my earlier comment), but I was desperate after spending THREE DAYS trying to figure out my LLC's tax status. I finally tried it, and I'm honestly shocked at how helpful it was. I uploaded my EIN confirmation letter, last year's tax return, and the LLC paperwork from my state. The system quickly showed that I had never filed Form 8832 and was still being treated as a disregarded entity. It even pointed out specific lines on my tax return that confirmed this status. What I really appreciated was the plain-English explanation of what this meant for my business and how I should respond to clients asking about 1099s. Saved me from making what could have been an expensive mistake on my taxes. Just wanted to share since it actually worked for me!

Another option (that saved my sanity last year) is using Claimyr (https://claimyr.com) to get through to the IRS quickly. I was in the same boat - couldn't remember if I filed Form 8832 for my LLC and needed to know ASAP. Instead of waiting on hold for 3+ hours, Claimyr got me connected to an IRS agent in about 20 minutes. I just had to verify my identity, and they were able to tell me right away whether they had Form 8832 on file for my business. You can see how it works here: https://youtu.be/_kiP6q8DX5c Getting that definitive answer directly from the IRS was worth it because I needed to respond to clients about 1099s, and guessing could have caused tax issues down the road.

I owe you guys an apology. After dismissing Claimyr as a scam, I was so desperate last week waiting on hold with the IRS for 2+ hours that I finally gave it a try. Not only did it work, but I got through to an IRS agent in about 15 minutes after trying unsuccessfully on my own for DAYS. The agent confirmed I never filed Form 8832, which means my LLC is still a disregarded entity. For anyone else wondering, this means clients should issue 1099s to your name/SSN, not your LLC/EIN. The agent explained that this is the default treatment for single-member LLCs unless you specifically elect otherwise. I'm still shocked at how well this worked. Saved me hours of frustration and gave me an official answer directly from the IRS. Sometimes I'm too quick to dismiss things!

Just to add another perspective - even without calling the IRS, you can make an educated guess based on how you've been filing taxes. If you've been reporting your LLC income on Schedule C of your personal tax return (Form 1040), then you DIDN'T file Form 8832 to be treated as a corporation. By default, a single-member LLC is treated as a "disregarded entity" for federal tax purposes, which means you report all business income and expenses on Schedule C. If you had filed Form 8832 to be treated as a corporation, you would have been filing Form 1120 (C-Corp) or Form 1120S (S-Corp) instead. So check your previous tax returns - they'll tell you a lot about your LLC's tax status!

One thing nobody's mentioned - if you used an accountant or tax professional to set up your LLC, call them first! They would have records of any forms filed on your behalf. Much easier than trying to get through to the IRS. When I couldn't remember if I filed form 8832, I called my accountant and they pulled my file in 2 minutes. Turns out I hadn't filed it, so my LLC was still a disregarded entity. Just a simple phone call saved me hours of stress!

Since you mentioned using LegalZoom to set up your LLC, I'd definitely start by contacting them directly. They keep detailed records of all services provided and forms filed on behalf of their clients. You can log into your LegalZoom account online or call their customer service line - they should be able to tell you immediately whether Form 8832 was filed as part of your LLC setup. Most LLC formation services like LegalZoom don't automatically file Form 8832 unless you specifically requested corporate tax treatment, since the default disregarded entity status is simpler for most single-member LLCs. But it's worth checking to be 100% sure. If LegalZoom confirms they didn't file Form 8832 for you, then you can confidently tell your client you're in Category 2 - you'll receive 1099s as an individual since your LLC is treated as a disregarded entity for tax purposes.

Based on everything discussed here, it sounds like you're almost certainly in Category 2 from your client's email. Here's why I'm confident about this: 1. You mentioned filing Schedule C with your personal tax return last year - this is the telltale sign that your LLC is treated as a disregarded entity (the default for single-member LLCs) 2. You don't recall receiving any IRS acceptance letter for Form 8832, which they always send when the election is processed 3. Form 8832 isn't something that just happens - it's a deliberate election that you (or your service provider) would need to actively file Since you used LegalZoom, I'd still recommend calling them to get official confirmation, but based on your tax filing history alone, you can be pretty confident telling your client that you're Category 2. This means they should issue your 1099 to you personally (using your SSN) rather than to your LLC. The good news is that being a disregarded entity is actually simpler for most single-member LLC owners - you just report everything on Schedule C like you've been doing. No separate corporate tax returns required!

Just wanted to add one more verification method that hasn't been mentioned - you can also check your business bank account statements from when you first opened the account. Banks often require specific documentation about your entity's tax classification when setting up business accounts. If you provided them with just your EIN and LLC formation documents (without any corporate election paperwork), that's another indicator you were operating as a disregarded entity. Some banks will actually note in their records whether you're filing as a corporation or sole proprietorship for tax purposes. Also, if you've been receiving any business tax correspondence from the IRS over the past 8 months, check those letters carefully. The IRS typically addresses correspondence differently depending on your elected tax status. Letters to disregarded entities often reference your SSN alongside the EIN, while corporate entities get correspondence addressed solely to the EIN. Based on everything you've shared though, I agree with the others - you're almost certainly Category 2. The Schedule C filing is the dead giveaway!

Great advice from everyone here! I just wanted to add one more resource that might help - if you're still unsure after checking with LegalZoom, you can also request a transcript of your business tax account from the IRS online at irs.gov using Form 4506-T. This will show any elections or forms filed under your EIN, including Form 8832 if it was submitted. However, based on everything you've described (especially filing Schedule C last year), you're definitely in Category 2. Single-member LLCs are disregarded entities by default, and Form 8832 is only filed when you want to change that default treatment to be taxed as a corporation. One last tip for responding to your client: you might want to mention that as a disregarded entity, they should issue the 1099-NEC using your full name and SSN (not your LLC name and EIN), since that's how the IRS expects to receive the income reporting for tax matching purposes.

I've been through this exact same confusion! Here's what I learned: if you can't find any record of filing Form 8832 and you've been filing Schedule C with your personal tax return, you're almost certainly a disregarded entity (Category 2). The key thing to remember is that disregarded entity status is the DEFAULT for single-member LLCs - you don't file anything to get this status. Form 8832 is only filed when you want to CHANGE from the default and elect to be treated as a corporation for tax purposes. Since you mentioned filing Schedule C last year, that's pretty much confirmation right there. If you had filed Form 8832 to be treated as a corporation, you would have been required to file a separate corporate tax return (Form 1120 or 1120S) instead of reporting the business income on your personal return. I'd still recommend calling LegalZoom to get official confirmation, but you can respond to your client with confidence that you're Category 2. Just make sure they know to issue the 1099 using your personal name and SSN, not your LLC name and EIN, since that's how the IRS expects it for disregarded entities.

I just want to echo what everyone else has said - based on your description, you're definitely Category 2! The fact that you filed Schedule C last year is the clearest indicator that your LLC is still a disregarded entity (which is the default status). Here's a quick way to think about it: Form 8832 is like opting OUT of the default treatment. Single-member LLCs automatically get disregarded entity status unless you specifically file Form 8832 to change that. Since you don't remember filing it and have no IRS acceptance letter, you almost certainly didn't file it. For your client response, you can confidently say you're Category 2 and that they should issue your 1099 to your personal name with your SSN (not your LLC name with the EIN). This is actually the simpler path tax-wise - you just continue reporting your business income on Schedule C like you've been doing. Still worth calling LegalZoom for that final peace of mind, but you can stop worrying about whether you missed something important. You're in good shape!

Just to add one more quick verification method - if you have access to your business QuickBooks or other accounting software, check how you set up your tax settings when you first configured it. Most accounting software asks you to specify your entity type and tax treatment during setup. If you selected "Single Member LLC" or "Sole Proprietorship" in your accounting software, that's another confirmation you're operating as a disregarded entity. If you had filed Form 8832 for corporate treatment, you would have needed to set up the software as "S-Corporation" or "C-Corporation" to match your elected tax status. Also, just wanted to emphasize what others have said about the 1099 issuing - make sure your client knows to use your full legal name and SSN on the 1099-NEC, not your LLC name and EIN. This is crucial for proper tax matching when you file your Schedule C. Some clients get confused about this, so it's worth being very clear in your response to them. Based on everything you've shared, you can confidently tell them you're Category 2!

Just wanted to jump in and confirm what everyone else is saying - you're definitely Category 2! The Schedule C filing is the biggest clue, but I also wanted to mention something that might help put your mind at ease. Form 8832 isn't just a simple checkbox form - it's actually a pretty significant election that requires careful consideration of the tax implications. If LegalZoom or any professional service had filed this on your behalf, they would have definitely discussed it with you first because it fundamentally changes how your business is taxed. The fact that you don't remember any conversations about corporate tax treatment, separate corporate tax returns, or additional filing requirements is another strong indicator that Form 8832 was never filed. These services are usually very thorough about explaining when they're making elections that change your default tax status. When you call LegalZoom, they'll likely be able to tell you immediately just by looking at your service package. Most standard LLC formations don't include Form 8832 unless specifically requested as an add-on service. You're in good hands - just continue doing what you've been doing with Schedule C filing, and let your client know they should issue the 1099 to your personal name and SSN!

I've been following this thread and want to add one more perspective that might be helpful for future reference. If you ever need to change your LLC's tax status in the future, it's important to know that Form 8832 has specific deadlines - you generally need to file it within 75 days of forming your LLC to have the election be effective from the beginning. If you file it later, the election typically becomes effective on the date you file (not retroactively). This is another reason why you would definitely remember filing it - there are timing considerations that any professional would have discussed with you. Since you've been operating for 8 months and filing Schedule C, you're clearly established as a disregarded entity, which is perfectly fine for most single-member LLC owners. It keeps things simple - you just report business income and expenses on Schedule C, and your clients issue 1099s to your personal name/SSN. The fact that your client is asking about this shows they're being responsible about their 1099 reporting, which is great. You can confidently tell them Category 2, and keep doing exactly what you've been doing tax-wise!

This has been such a comprehensive and helpful discussion! As someone who's also navigating the LLC world, I really appreciate how everyone broke down the key indicators that point to Category 2 status. The consensus is clear: if you've been filing Schedule C with your personal tax return, that's the definitive proof that your LLC is operating as a disregarded entity (the default status). Form 8832 is specifically for changing FROM this default TO corporate tax treatment, and it's not something that happens accidentally or without your knowledge. A few key takeaways for anyone else in this situation: - Default = disregarded entity (Schedule C filing) - Form 8832 = active election to change to corporate treatment - No memory of filing + no IRS acceptance letter + Schedule C history = definitely Category 2 - For 1099s: use your personal name and SSN, not LLC name and EIN While calling LegalZoom for final confirmation is smart, you already have all the evidence you need. Your client should issue the 1099 to you personally since your LLC is a disregarded entity for tax purposes. Thanks to everyone who shared their experiences and verification methods - this thread is going to be so helpful for other single-member LLC owners facing the same confusion!