$8-$ Form $8832$ must be filed to make an entity classification change. It becomes effective up to $$ days before the form is filed, or within twelve months after the form is filed. If an entity makes this election, a new entity election cannot be made for $q,$ special approval from the Service. months without

$60$ days $\frac{?}{75}$ months

$180$ days $/12$ months

$75$ days $\frac{?}{60}$ months