Extract to table

7701-3(c)(2), each member of an eligible entity (or an authorized officer, manager, or member of the entity who is authorized under local law or the entity's organizational documents to make the election on behalf of the entity) must sign the Form 8832 election or consent to the election

Tax Return Copy: One copy of the filed Form 8832 (including the confirmation letter received from the IRS, if any) must be attached to the entity's initial federal income tax return

The entity must be in existence under Delaware law before the Form 8832 election can be validly made