8979 Instructions to Form 8979

Instructions for Form 8979

Department of the Treasury
Internal Revenue Service

(January 2019)

Partnership Representative Revocation, Designation, and Resignation Form
Section references are to the Internal Revenue
Code unless otherwise noted.

Future Developments

For the latest information about
developments related to Form 8979 and
its instructions, such as legislation
enacted after they were published, go to
IRS.gov/Form1065.

What’s New

Form 8979 was created as a result of
section 1101 of the Bipartisan Budget Act
of 2015 (BBA), which repealed the TEFRA
partnership procedures and the electing
large partnership provisions, and replaced
them with a centralized partnership audit
regime. A partnership must designate a
partnership representative unless the
partnership has properly elected out of the
centralized partnership audit regime.

General Instructions
Purpose of Form

Form 8979 is used to revoke a partnership
representative or designated individual,
resign as a partnership representative or
designated individual, or designate a
partnership representative where no
partnership representative is in effect.
A partnership must designate a
partnership representative on the
partnership's return filed for the
partnership tax year. At any time of the
partnership tax year, there can be only
one designated partnership
representative. The designation of a
partnership representative remains in
effect until the designation is terminated
by a valid revocation, a valid resignation,
or a determination by the IRS that the
designation is not in effect.
Note. Address information provided on
Form 8979 will not change your last known
address with the IRS.
Use Form 8822, Change of

TIP Address, to change your home

address or Form 8822-B, Change
of Address or Responsible
Party—Business, to change your business
address. Both forms are available at
IRS.gov.

Partnership Representative

A partnership may designate any person,
including an entity or itself, to be the
partnership representative. If the
partnership designates an entity as the
partnership representative (entity
Feb 01, 2019

partnership representative), the
partnership is required to appoint an
individual (designated individual) as the
sole individual to act on behalf of the entity
partnership representative.
Both the partnership representative
and designated individual must have
substantial presence in the United States.
Substantial presence in the United
States. A person has substantial
presence in the United States if the
person:
1. Makes themselves available to
meet in person with the IRS in the United
States at a reasonable time and place as
determined by the IRS in accordance with
Regulations section 301.7605-1;
2. Has a U.S. taxpayer identification
number (TIN); and
3. Has a U.S. street address and a
telephone number with a U.S. area code.

Who May File
Partnerships. A partnership (through an
authorized person for the tax year for
which the partnership representative
designation is in effect) may submit Form
8979 to revoke the current designation or
appointment and designate a successor
partnership representative or appoint a
successor designated individual, or both.
Also, if no partnership representative
designation is in effect, including a failure
to designate a partnership representative
on the originally filed Form 1065, the
partnership (through an authorized person
for the tax year) may submit Form 8979 to
designate a partnership representative.
If the partnership failed to designate a
partnership representative on Form 1065,
and Form 8979 is submitted with an
administrative adjustment request (AAR),
the designation is treated as occurring
prior to the filing of the AAR and effective
on the date the AAR is filed.
Authorized person. An authorized
person is a person who was a partner at
any time during the partnership tax year to
which the revocation or designation
relates.
Partnership representatives or designated individuals. A partnership
representative or designated individual
may submit Form 8979 to resign.

When To File

A partnership may submit this form:
• With a valid AAR, or

Cat. No. 69667V

• Any time after the issuance of a notice
of selection for examination or a notice of
administrative proceeding.
A partnership representative or
designated individual may submit this form
any time after the issuance of a notice of
administrative proceeding.
Note. If the IRS notifies the partnership
that there is no designation in effect, the
partnership has 30 days from the date the
IRS mails the notification to submit Form
8979. If the partnership fails to designate a
partnership representative (and appoint a
designated individual, if applicable), the
IRS will designate one.

Where To File

If Form 8979 is submitted with an AAR,
see the AAR instructions for information
about where to file. Both the form and
instructions are available at IRS.gov.
Otherwise, mail or fax Form 8979 to the
attention of the current IRS employee
point of contact (for example, revenue
agent, appeals officer, counsel).

Partnership Representative or
Designated Individual Address
Change

If you are the partnership representative or
designated individual and your address
has changed, the IRS doesn’t require a
new Form 8979. Instead, mail or fax a
dated written notification that includes the
new contact information and your
signature to the current IRS point of
contact (for example, revenue agent,
appeals officer, counsel).

Specific Instructions
Partnership Information

Enter the partnership’s name, address,
employer identification number (EIN), and
the tax year ending date for the tax year to
which the revocation, designation, or
resignation will apply. If the post office
doesn’t deliver mail to the street address
and the partnership has a P.O. box, show
the box number instead.
If you are filing this form with an AAR,
check the box immediately above Part I of
the Form 8979.

Part I. Reason for Filing
Line 1. Revocation by the
Partnership
Check the box on line 1 if you are revoking
the designation of the current partnership

representative or appointment of the
current designated individual and
designating a successor partnership
representative and/or appointing a
successor designated individual.
If the successor designation is for
an entity partnership
CAUTION representative and the partnership
does not appoint a designated individual,
then the revocation is deemed invalid and
the current partnership representative
designation is still in effect unless and until
the IRS determines that the designation is
not in effect.

!

Line 1a. Revoking the Entity
Partnership Representative
Check box 1a if you are revoking the
current entity partnership representative.
Then, check either box i or ii to designate
a successor partnership representative.
Designated individual status
automatically terminates on the
CAUTION date that the entity partnership
representative designation is no longer in
effect.

!

Line 1b. Revoking the Individual
Partnership Representative
Check box 1b if you are revoking the
current individual partnership
representative. Then, check either box i or
ii to designate a successor partnership
representative.

Line 2. Resignation of the
Partnership Representative

Part II. Revocations or
Resignations
Section A. Revocation or
Resignation of an Entity
Partnership Representative or
Designated Individual
Complete this section if you are revoking
the entity partnership representative or
designated individual or you are resigning
as the entity partnership representative or
designated individual. Enter both the entity
partnership representative and designated
individual’s name, mailing address, TIN
and the telephone number.

Section B. Revocation or
Resignation of an Individual
Partnership Representative
Complete this section if you are revoking
the individual partnership representative
or you are resigning as the individual
partnership representative. Enter the
name, mailing address, TIN, and the
telephone number.

Part III. Designations and/or
Appointment

See Partnership Representative, earlier,
for more information on who can be a
partnership representative.

Section A. Designation of Entity
Partnership Representative and/or
Appointment of a Designated
Individual

Line 4. Designation of the
Partnership Representative

Complete this section if you are
designating an entity partnership
representative and/or appointing a
designated individual. Enter both the entity
partnership representative and designated
individual’s name, U.S. mailing address,
TIN, and a telephone number with a U.S.
area code.

Check the box on line 4 if no partnership
representative is in effect and the
partnership is designating a partnership
representative. Then, check box a or b, as
applicable.

Note. Both the partnership representative
and designated individual must have
substantial presence in the United States.
See Substantial presence in the United
States, earlier, for more information.

Check the box on line 2 if you are
resigning as a partnership representative.
Then, check box a or b, as applicable.

A partnership representative
designation is not in effect if there was a
failure to designate a partnership
representative on the original Form 1065,
a resignation has occurred, or if the IRS
has determined that no designation is in
effect.

Section B. Designation of an
Individual Partnership
Representative
Complete this section if you are
designating an individual partnership
representative. Enter the individual
partnership representative’s name, U.S.
mailing address, TIN, and a telephone
number with a U.S. area code.

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Part IV. Signature Section
Section A. Revocation by the
Partnership
Complete this section if you are revoking
the partnership representative or
designated individual and making a
successor designation or appointment.
Enter the information as requested,
including the name and title of the
authorized person. You must sign and
date the form.
Example 1. ABC Corporation is an
authorized person signing Form 8979 to
make a revocation. Jane Doe is the
president of ABC Corporation and has the
legal authority to bind the corporation
under state law. Jane should do the
following.
• Sign and date.
• Enter “ABC Corporation” as the
authorized person.
• Enter “Jane Doe,” followed by
“President,” which is her title with respect
to ABC Corporation.
Example 2. John Smith is an
authorized person signing Form 8979. He
should sign and date on the first line and
enter his name on the second line. The
third line should remain blank because
John is an individual and not an entity.
Example 3. GEF, LLC, is an
authorized person signing Form 8979 to
revoke the partnership representative.
Mary Smith is authorized to sign on behalf
of GEF, LLC. Mary should do the
following.
• Sign and date.
• Enter “GEF, LLC” as the authorized
person.
• Enter “Mary Smith,” followed by her title
with respect to GEF, LLC.

Section B. Resignation of the
Entity Partnership Representative
Complete this section if you, the
designated individual, are making a
resignation on behalf of the partnership
representative. Enter the information as
requested, including the name of the entity
partnership representative and designated
individual. You must sign and date the
form.

Section C. Resignation of the
Individual Partnership
Representative
Complete this section if you are resigning
as the individual partnership
representative. Enter your name, sign, and
date the form.

Instructions for Form 8979 (Jan. 2019)

Section D. Resignation of the
Designated Individual
Complete this section if you are resigning
as the designated individual. Enter your
name, sign, and date the form.

Section E. Designation of the
Partnership Representative
Complete this section if you are an
authorized person designating a
partnership representative (and appointing
a designated individual, if applicable)
because there is no partnership
representative designation in effect. Enter
the information as requested, including the
name and title of the authorized person.
You must sign and date the form. See the
examples in Part IV.

Instructions for Form 8979 (Jan. 2019)

Paperwork Reduction Act Notice. We
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You are not required to provide the
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returns and return information are
confidential, as required by section 6103.
The time needed to complete and file
this form will vary depending on individual
circumstances. The estimated burden for
business taxpayers filing this form is
approved under OMB control number
1545-0123 and is included in the
estimates shown in the instructions for
their business income tax return.
If you have comments concerning the
accuracy of these time estimates or
suggestions for making this form simpler,
we would be happy to hear from you. See
the instructions for the tax return with
which this form is filed.