How Do You Revoke an S Election for an Llc?
The signature of a person who is authorized to sign the LLC’s tax returns. The revocation statement tells the IRS that you are revoking the S corp. election, while Form 8832 tells the IRS how your LLC will be taxed going forward. If you have a single-member LLC, check the box for item 6 (c) to be taxed as a sole proprietorship.