Sole Proprietor To Llc

[LARRY B]

I Have A Client Who Formed An LLC(from Sgl Prop) As Of 04-01-2005 & Wants To Be Taxed As A "C Corp". Form #8832 Was Not Filed At That Time.
Upon Review Of Instructions Per Form #8832, I Am Having Difficulty In Determining The FLWG.:
1.(#2)-form Of Entity,-A Or C
2.(#4)-effective Date Of This Election.
I Am Aware Of The Required Documentation To Be Attached To Form #1120(for Tax Year 2005),due 03-26-2006.
Your Assistance Is Appreciated.

Larry B

[Matt Sova]

8832

You can file this late. In the instructions it states the Rev Proc used in filing the form late. I would use the effective date of 4/1/05.

Matt