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Instructions for Form 8979

(Rev. December 2024)

For use with Form 8979 (December 2018)
Partnership Representative Revocation, Designation, and Resignation Form

Section references are to the Internal Revenue Code partnership representative of the same partnership and
unless otherwise noted. year. See the Instructions for Form 2848.
Future Developments Substantial presence in the United States. A person
has substantial presence in the United States if the
For the latest information about developments related to person:
Form 8979 and its instructions, such as legislation
enacted after they were published, go to IRS.gov/ 1. Makes themselves available to meet in person with
Form8979. the IRS in the United States at a reasonable time and
place as determined by the IRS in accordance with
General Instructions Regulations section 301.7605-1;
2. Has a U.S. taxpayer identification number (TIN);
Purpose of Form and
Form 8979 is used by the partnership to revoke a 3. Has a U.S. street address and a telephone number
partnership representative or designated individual, or to with a U.S. area code.
designate a partnership representative when no
partnership representative is in effect. It is also used by Who May File
the partnership representative or designated individual to
resign. Partnerships. A partnership (through an authorized
person for the tax year for which the partnership
A partnership must designate a partnership representative designation is in effect) may submit Form
representative on the partnership's return filed for the 8979 to revoke the current designation or appointment
partnership tax year. At any time of the partnership tax and designate a successor partnership representative or
year, there can be only one designated partnership appoint a successor designated individual, or both. Also, if
representative. The designation of a partnership no partnership representative designation is in effect,
representative remains in effect until the designation is including because of a failure to designate a partnership
terminated by a valid revocation, a valid resignation, or a representative on the originally filed Form 1065, the
determination by the IRS that the designation is not in partnership (through an authorized person for the tax
effect. year) may submit Form 8979 to designate a partnership
representative.
Partnership Representative
If the Form 8979 is submitted with an administrative
A partnership may designate any person, including an adjustment request (AAR), the designation is treated as
entity or itself, to be the partnership representative. If the occurring prior to the filing of the AAR and effective on the
partnership designates an entity as the partnership date the AAR is filed. See the AAR bullet information
representative (entity partnership representative), the under When To File, later.
partnership is required to appoint an individual Authorized person. An authorized person is a person
(designated individual) as the sole individual to act on who was a partner at any time during the partnership tax
behalf of the entity partnership representative. year to which the revocation or designation relates.
Both the partnership representative and designated Partnership representatives or designated individu
individual must have substantial presence in the United als. A partnership representative or designated
States. individual may submit Form 8979 to resign.

Note. A partnership that is subject to the centralized When To File
partnership audit regime of the Bipartisan Budget Act of
2015 is a “BBA partnership.” All partnerships with tax Form 8979 should only be filed as discussed
years beginning after 2017 are BBA partnerships unless ! below.
CAUTION
they make a valid election out of the centralized
partnership audit regime. If a newly designated Form 8979 may be submitted by a partnership in the
partnership representative for a BBA partnership wants to following situations.
appoint a person as power of attorney to represent the Directly to the current IRS employee point of contact
•
partnership representative in its capacity as partnership (for example, revenue agent, appeals officer, counsel)
representative for the BBA partnership, it must submit a after the issuance of either Letter 2205-D, Notice of
Form 2848. This must be done even if that person was Selection for Examination; or Letter 5893, Notice of
previously appointed power of attorney by a prior Administrative Proceeding-Partnership; or Letter 5893-A,

Instructions for Form 8979 (Rev. 12-2024) Catalog Number 69667V
Nov 7, 2024 Department of the Treasury Internal Revenue Service www.irs.gov

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Notice of Administrative Proceeding—Partnership If you are filing this form with an AAR, check the box
Representative; immediately above Part I of the Form 8979.
• With an administrative adjustment request (AAR) filed
for a reason other than only making a revocation, prior to Part I. Reason for Filing
the issuance of Letter 2205-D, Letter 5893, or Letter Line 1. Revocation by the Partnership
5893-A;
• With a Form 8985, Pass-Through Statement — Check the box on line 1 if you are revoking the designation
Transmittal/Partnership Adjustment Tracking Report, of the current partnership representative or appointment of
submitted by a pass-through partnership that has not the current designated individual and designating a
elected out of the Bipartisan Budget Act (BBA). Note. See successor partnership representative and/or appointing a
the Instructions for Form 8985 for how to submit Form successor designated individual.
8979 in response to an exam, compared to in response to
an AAR filing; If the successor designation is for an entity
• With Form 8988, Election for Alternative to Payment of ! partnership representative and the partnership
the Imputed Underpayment—IRC Section 6226; or CAUTION does not appoint a designated individual, then the
• Form 8979 may also be submitted any time a BBA revocation is invalid and the current partnership
partnership makes a request of the IRS that requires the representative designation remains in effect.
partnership to extend a statute. Examples include, but are
not limited to, private letter ruling requests pertaining to Line 1a. Revoking the Entity Partnership
late elections to self-certify a qualified opportunity fund
and elections to postpone determination as to whether the Representative
presumption applies that an activity is engaged in for
profit. Check box 1a if you are revoking the current entity
partnership representative. Then, check either box i or ii to
When submitted by a partnership representative or a designate a successor partnership representative.
designated individual (that is, for purposes of making a
resignation), Form 8979 should only be submitted directly Designated individual status automatically
to the current IRS employee point of contact after the ! terminates on the date that the entity partnership
issuance of Letter 2205-D, Letter 5893, or Letter 5893-A. CAUTION representative designation is no longer in effect.

Note. If the IRS notifies the partnership that there is no
Line 1b. Revoking the Individual Partnership
designation in effect, the partnership has 30 days from the
date the IRS mails the notification to submit Form 8979. If Representative
the partnership fails to designate a partnership
representative (and appoint a designated individual, if Check box 1b if you are revoking the current individual
applicable), the IRS will designate one. partnership representative. Then, check either box i or ii to
designate a successor partnership representative.
Where To File
If Form 8979 is submitted with an AAR, see How to file an Line 1c. Revoking the Designated Individual and
AAR at IRS.gov/businesses/partnerships/file-an- Appointing a Successor Designated Individual
administrative-adjustment-request-for-a-bba-partnership.
Otherwise, mail or fax Form 8979 to the attention of the Check box 1c if you are revoking the current designated
current IRS employee point of contact (for example, individual and appointing a successor designated
revenue agent, appeals officer, counsel). individual.

Note. Address information provided on Form 8979 will Line 2. Resignation of the Partnership
not change your last known address with the IRS. Representative
Use Form 8822, Change of Address, to change
TIP your home address or Form 8822-B, Change of Check the box on line 2 if you are resigning as a
Address or Responsible Party—Business, to partnership representative. Then, check box a or b, as
change your business address. Both forms are available applicable.
at IRS.gov.
Line 3. Resignation of the Designated Individual
Specific Instructions
Check the box on line 3 if you are resigning as the
Partnership Information designated individual.
Enter the partnership’s name, address, employer
identification number (EIN), and the tax year ending date Line 4. Designation of the Partnership
for the tax year to which the revocation, designation, or Representative
resignation will apply. If the post office doesn’t deliver mail
to the street address and the partnership has a P.O. box, Check the box on line 4 if no partnership representative is
enter the box number instead. in effect and the partnership is designating a partnership
representative. Then, check box a or b, as applicable.

2 Instructions for Form 8979 (Dec. 2024)

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A partnership representative designation is not in effect Example 1. ABC Corporation is an authorized person
if there was a failure to designate a partnership signing Form 8979 to make a revocation. Jane Doe is the
representative on the original Form 1065, a resignation president of ABC Corporation and is authorized under
has occurred, or if the IRS has determined that no applicable state law to legally bind the corporation. Jane
designation is in effect. should do the following.
• Sign and date.
Part II. Revocations or Resignations • Enter “ABC Corporation” as the authorized person.
Section A. Revocation or Resignation of an Entity • Enter “Jane Doe,” followed by “President,” which is her
Partnership Representative or Designated title with respect to ABC Corporation.
Individual Example 2. John Smith is an authorized person
signing Form 8979. He should sign and date on the first
Complete this section if you are revoking the entity line and enter his name on the second line. The third line
partnership representative or designated individual or you should remain blank because John is an individual and
are resigning as the entity partnership representative or not an entity.
designated individual. Enter both the entity partnership Example 3. GEF, LLC, is an authorized person
representative and designated individual’s name, mailing signing Form 8979 to revoke the partnership
address, TIN, and the telephone number. representative. Mary Smith is authorized under applicable
state law to legally bind GEF, LLC. Mary should do the
Section B. Revocation or Resignation of an following.
Individual Partnership Representative • Sign and date.
• Enter “GEF, LLC” as the authorized person.
Complete this section if you are revoking the individual • Enter “Mary Smith,” followed by her title with respect to
GEF, LLC.
partnership representative or you are resigning as the
individual partnership representative. Enter the name,
mailing address, TIN, and the telephone number. Section B. Resignation of the Entity Partnership
Representative
Part III. Designations and/or Appointment
See Partnership Representative, earlier, for more Complete this section if you, the designated individual, are
information on who can be a partnership representative. making a resignation on behalf of the partnership
representative. Enter the information as requested,
Section A. Designation of Entity Partnership including the name of the entity partnership representative
and designated individual. You must sign and date the
Representative and/or Appointment of a
form.
Designated Individual
Section C. Resignation of the Individual
Complete this section if you are designating an entity
Partnership Representative
partnership representative and/or appointing a designated
individual. Enter both the entity partnership representative
Complete this section if you are resigning as the individual
and designated individual’s name, U.S. mailing address,
partnership representative. Enter your name, sign, and
TIN, and a telephone number with a U.S. area code.
date the form.
Note. Both the partnership representative and
designated individual must have substantial presence in Section D. Resignation of the Designated
the United States. See Substantial presence in the United Individual
States, earlier, for more information.
Complete this section if you are resigning as the
Section B. Designation of an Individual designated individual. Enter your name, sign, and date the
Partnership Representative form.

Complete this section if you are designating an individual Section E. Designation of the Partnership
partnership representative. Enter the individual Representative
partnership representative’s name, U.S. mailing address,
TIN, and a telephone number with a U.S. area code. Complete this section if you are an authorized person
designating a partnership representative (and appointing
Part IV. Signature Section a designated individual, if applicable) because there is no
Section A. Revocation by the Partnership 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.
Complete this section if you are revoking the partnership
See the examples in Part IV.
representative or designated individual and making a
successor designation or appointment. Enter the Paperwork Reduction Act Notice. We ask for the
information as requested, including the name and title of information on this form to carry out the Internal Revenue
the authorized person. You must sign and date the form. laws of the United States. You are required to give us the

Instructions for Form 8979 (Dec. 2024) 3

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information. We need it to ensure that you are complying   The time needed to complete and file this form will vary 
with these laws and to allow us to figure and collect the  depending on individual circumstances. The estimated 
right amount of tax.                                       burden for business taxpayers filing this form is approved 
                                                           under OMB control number 1545-0123 and is included in 
  You are not required to provide the information          the estimates shown in the instructions for their business 
requested on a form that is subject to the Paperwork       income tax return.
Reduction Act unless the form displays a valid OMB 
control number. Books or records relating to a form or its If you have comments concerning the accuracy of 
instructions must be retained as long as their contents    these time estimates or suggestions for making this form 
may become material in the administration of any Internal  simpler, we would be happy to hear from you. See the 
Revenue law. Generally, tax returns and return information instructions for the tax return with which this form is filed.
are confidential, as required by section 6103.

4                                                                            Instructions for Form 8979 (Dec. 2024)

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