Find IRS Form 8832 on the IRS website. Complete it. It will ask you questions regarding your current organization, including the tax number. You will need to elect your new classification, an entity electing to be classified as a corporation. By electing to become a corporation with this form, you are deeming all assets and liabilities of the LLC to the corporation in return for stock. The stock is then distributed to the partners and the LLC is dissolved.

File the form with the IRS. Check the instructions at the bottom of the form for the specific address, which depends on the state in which you are filing. Make a copy of the form and keep it. Mail the original by certified mail, so that you can track its delivery.

Attach a copy of IRS Form 8832 to the federal and state tax returns for the entity and all direct and indirect owners for the year in which it was filed.

Wait for notification from the IRS. The IRS will notify you via the address on the form whether your election is accepted. If you do not receive notification within 60 days of filing, call the IRS at 1-800-829-0115. Be prepared to provide the IRS with proof of delivery, such as a mail receipt.