Checking to see if I need to file Form 8832

[Jay Y.]

Hey guys,

Here's my situation, my partner and I formed an entity call it First LLC which is classified as a partnership when the EIN was obtained. Later we formed another entity call it Second LLC and again is classified as a partnership. Now we want to create an entity call it Umbrella LLC to hold both First LLC and Second LLC.

Goal is to file one partnership return for both LLCs (and future ones), they were formed this year. 

Would we need to file Form 8832 for First LLC and Second LLC to change the classification from Partnership to owned by parent corporation?

Thanks so much!!