View Information Collection Request (ICR) Package

View ICR - Agency Submission

Comment Period Closed - Comments are accepted for the first 30 days of OIRA's review. See FAQ page for more information.

OMB Control No: 1545-1516	ICR Reference No: 202505-1545-007
Status: Received in OIRA	Previous ICR Reference No: 202207-1545-002
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Form 8832 -- Entity Classification Election
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR: No
Type of Review Request: Regular	Date Submitted to OIRA: 09/26/2025

	Requested	Previously Approved
Expiration Date	36 Months From Approved	12/31/2025
Responses	50	5,000
Time Burden (Hours)	359	35,900
Cost Burden (Dollars)	0	0

ICR Summary of Burden

	Total Request	Previously Approved	Change Due to Adjustment in Estimate
Annual Number of Responses	50	5,000	-4,950
Annual Time Burden (Hours)	359	35,900	-35,541
Annual Cost Burden (Dollars)	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: Changes were made to the burden previously approved to update the estimated number of responses based on the most recent filing data. There is no change to the existing collection; however, the total burden has been reduced due to burden estimates covered for business filers under OMB control number 1545-0123. The annual number of responses requested is 50 (a decrease of -4,950 from the previously approved 5,000). No changes have been made to the form. The change in estimated responses results in an overall hourly burden decrease of -35,541) current burden estimate is 359 and previously approved was 35,900).

Annual Cost to Federal Government: $34,689

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination. Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination. Yes

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

Agency Contact: Rodney Holmes 240 613-5810 rodney.k.holmes@irs.gov