EA Part 2 Practice Questions - Special Enrollment Examination (SEE) Part 2 - Businesses Exam

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MapleTech LLC was formed on March 1 with three members and filed Form 8832 to elect classification as a corporation. Six months later, the members want to change the election back to partnership status. When can they file a new Form 8832?

Immediately, with no waiting period After 12 months from the original election After 60 months from the original election They cannot change the election once made

Correct Answer:

After 60 months from the original election

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