Form 8979 and Instructions
Partnership Representative Revocation, Designation, and Resignation
(December 2018)
Cat. No. 37803V
Provided by the:
Internal Revenue Service
Alternative Media Center
In 1 File
Print pages 1-3 and 1-3
Contents
Section: Page
Form 8979: 1
Part I. Reason for Filing: 1
Part II. Revocations or Resignations: 1
Part III. Designations and/or Appointment: 2
Part IV. Signature Section: 2
Instructions for Form 8979: 1
Future Developments: 1
What’s New: 1
General Instructions: 1
Purpose of Form: 1
Partnership Representative: 1
Who May File: 1
When To File: 1
Where To File: 1
Partnership Representative or Designated Individual Address Change: 1
Specific Instructions: 1
Partnership Information: 1
Part I. Reason for Filing: 1
Part II. Revocations or Resignations: 2
Part III. Designations and/or Appointment: 2
Part IV. Signature Section: 2
Paperwork Reduction Act Notice: 3
This electronic edition contains the entire text of the print editions.
<page 1>
Form 8979
Partnership Representative Revocation, Designation, and Resignation
(December 2018)
Go to www.irs.gov/Form8979 for instructions and the latest information.
Type or Print
Name of Partnership: —-
Employer identification number: —-
Number, street, and room or suite no. If a P.O. box, see instructions: —-
Tax Year Ending: —-
City or town, state, and ZIP code. If a foreign address, enter city, province or state, postal code, and country. Follow the country’s practice for entering the postal code: —-
Check here if this form is being filed with an Administrative Adjustment Request (Form 8082 or Form 1065X): —
Part I. Reason for Filing
The person signing this form affirmatively states that (check applicable boxes):
1. — The partnership is revoking (check box 1a, 1b, or 1c):
a. — The entity partnership representative and (check box 1a(i) or 1a(ii)):
i. — Designating an entity partnership representative and appointing a designated individual. Complete Part II, Section A and Part III, Section A. Sign Part IV, Section A.
ii. — Designating an individual partnership representative. Complete Part II, Section A and Part III, Section B. Sign Part IV, Section A.
b. — The individual partnership representative and (check box 1b(i) or 1b(ii)):
i. — Designating an entity partnership representative and appointing a designated individual. Complete Part II, Section B and Part III, Section A. Sign Part IV, Section A.
ii. — Designating an individual partnership representative. Complete Part II, Section B and Part III, Section B. Sign Part IV, Section A.
c. — The designated individual and appointing a successor designated individual. Complete Part II, Section A and Part III, Section A. Sign Part IV, Section A.
2. — The partnership representative is resigning (check box 2a or 2b).
a. — The entity partnership representative is resigning. Complete Part II, Section A and sign Part IV, Section B.
b. — The individual partnership representative is resigning. Complete Part II, Section B and sign Part IV, Section C.
3. — The designated individual is resigning. Complete Part II, Section A and sign Part IV, Section D.
4. — There is no partnership representative designation in effect so the partnership is (check box 4a or 4b):
a. — Designating an entity partnership representative and appointing a designated individual. Complete Part III, Section A and sign Part IV, Section E.
b. — Designating an individual partnership representative. Complete Part III, Section B and sign Part IV, Section E.
Part II. Revocations or Resignations
Section A Revocation or Resignation of an Entity Partnership Representative or Designated Individual
If the entity partnership representative or the designated individual is being revoked or is resigning, complete this entire section.
Name of entity partnership representative: —-
Taxpayer identification number: —-
Street address: —-
City or Town: —-
State or Province: —-
Country Code: —-
ZIP or Postal Code: —-
Area code and telephone number: —-
Last Name of Designated Individual: —-
First Name: —-
Middle Initial: —-
Suffix: —-
Taxpayer identification number: —-
Street address: —-
City or Town: —-
State or Province: —-
Country Code: —-
ZIP or Postal Code: —-
Area code and telephone number: —-
<page 2>
Part II. Revocations or Resignations (continued)
Section B Revocation or Resignation of an Individual Partnership Representative
If the individual partnership representative is being revoked or is resigning, complete this section.
Last Name of individual partnership representative: —-
First Name: —-
Middle Initial: —-
Suffix: —-
Taxpayer identification number: —-
Street address: —-
City or Town: —-
State or Province: —-
Country Code: —-
ZIP or Postal Code: —-
Area code and telephone number: —-
Part III. Designations and/or Appointment
(Both the successor partnership representative and the appointed designated individual must have substantial presence in the United States. See instructions).
Section A Designation of Entity Partnership Representative and/or Appointment of a Designated Individual
If an entity partnership representative is being designated or a designated individual is being appointed, complete this entire section.
Name of partnership representative: —-
Taxpayer identification number: —-
U.S. Street address: —-
City or Town: —-
State: —-
ZIP Code: —-
U.S. Area code and telephone number: —-
Last Name of Designated individual: —-
First Name: —-
Middle Initial: —-
Suffix: —-
Taxpayer identification number: —-
U.S. Street address: —-
City or Town: —-
State: —-
ZIP Code: —-
U.S. Area code and telephone number: —-
Section B Designation of an Individual Partnership Representative
If the partnership representative being designated is an individual, complete this section.
Last Name of partnership representative: —-
First Name: —-
Middle Initial: —-
Suffix: —-
Taxpayer identification number: —-
U.S. Street address: —-
City or Town: —-
State: —-
ZIP Code: —-
U.S. Area code and telephone number: —-
Part IV. Signature Section
Section A Signature for Revocation by the Partnership
If this form is being filed to revoke either the partnership representative or the designated individual and to designate/appoint a successor, complete this section.
The undersigned declares under penalties of perjury that:
I am duly authorized by the partnership or LLC to (1) revoke the designation of the partnership representative or the appointment of the designated individual and (2) make a designation of a successor partnership representative (and appointment of a designated individual, if applicable) or make an appointment of a successor designated individual.
Signature of authorized person: —-
Date (mm/dd/yyyy): —-
Print/Type name of authorized person: —-
If the above name is an entity, print/type name of authorized person and title: —-
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Part IV. Signature Section (continued)
Section B Signature for Resigning Entity Partnership Representative
If this form is being filed by a designated individual for the resignation of the entity partnership representative, complete this section.
Signature of designated individual: —-
Date (mm/dd/yyyy): —-
Print/Type name of designated individual: —-
Print/Type name of resigning entity partnership representative: —-
Section C Signature for Resigning Individual Partnership Representative
If this form is being filed by an individual partnership representative to resign, complete this section.
Signature of resigning individual partnership representative: —-
Date (mm/dd/yyyy): —-
Print/Type name of resigning individual partnership representative: —-
Section D Signature for Resigning Designated Individual
If this form is being filed by a designated individual to resign, complete this section.
Signature of resigning designated individual: —-
Date (mm/dd/yyyy): —-
Print/Type name of resigning designated individual: —-
Section E Signature for Designation of a Partnership Representative Without Revocation
If this form is being filed to designate a partnership representative (and appoint a designated individual, if applicable) because no partnership representative designation is in effect, complete this section.
Under penalties of perjury I declare that I am duly authorized by the partnership or LLC to make this designation of the partnership representative (and appointment of a designated individual, if applicable).
Signature of authorized person: —-
Date (mm/dd/yyyy): —-
Print/Type name of authorized person: —-
If the above name is an entity, print/type name of authorized person and title: —-
<page 1>
Instructions for Form 8979
Partnership Representative Revocation, Designation, and Resignation Form
(January 2019)
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.
TIP: Use Form 8822, Change of 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 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
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.
<page 2>
CAUTION! If the successor designation is for an entity partnership 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.
CAUTION! Designated individual status automatically terminates on the 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
Check the box on line 2 if you are resigning as a partnership representative. Then, check box a or b, as applicable.
Line 4. Designation of the Partnership Representative
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.
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.
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
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.
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.
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.
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.
<page 3>
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.
Paperwork Reduction Act Notice
We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax 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.
End of Form 8979 and Instructions