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Department of the Treasury
Internal Revenue Service
Instructions for Form 8979

(Rev. December 2023)

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

Section references are to the Internal Revenue Code Substantial presence in the United States. A person
unless otherwise noted. has substantial presence in the United States if the
person:
Future Developments
1. Makes themselves available to meet in person with
For the latest information about developments related to
the IRS in the United States at a reasonable time and
Form 8979 and its instructions, such as legislation
place as determined by the IRS in accordance with
enacted after they were published, go to IRS.gov/
Regulations section 301.7605-1;
Form8979.
2. Has a U.S. taxpayer identification number (TIN);
General Instructions and
3. Has a U.S. street address and a telephone number
Purpose of Form with a U.S. area code.
Form 8979 is used by the partnership to revoke a
partnership representative or designated individual, or to Who May File
designate a partnership representative when no Partnerships. A partnership (through an authorized
partnership representative is in effect. It is also used by person for the tax year for which the partnership
the partnership representative or designated individual to representative designation is in effect) may submit Form
resign. 8979 to revoke the current designation or appointment
A partnership must designate a partnership and designate a successor partnership representative or
representative on the partnership's return filed for the appoint a successor designated individual, or both. Also, if
partnership tax year. At any time of the partnership tax no partnership representative designation is in effect,
year, there can be only one designated partnership including a failure to designate a partnership
representative. The designation of a partnership representative on the originally filed Form 1065, the
representative remains in effect until the designation is partnership (through an authorized person for the tax
terminated by a valid revocation, a valid resignation, or a year) may submit Form 8979 to designate a partnership
determination by the IRS that the designation is not in representative.
effect. If the Form 8979 is submitted with an administrative
adjustment request (AAR), the designation is treated as
Partnership Representative
occurring prior to the filing of the AAR and effective on the
A partnership may designate any person, including an date the AAR is filed. See the AAR bullet information
entity or itself, to be the partnership representative. If the under When To File, later.
partnership designates an entity as the partnership Authorized person. An authorized person is a person
representative (entity partnership representative), the who was a partner at any time during the partnership tax
partnership is required to appoint an individual year to which the revocation or designation relates.
(designated individual) as the sole individual to act on
behalf of the entity partnership representative. Partnership representatives or designated individu-
als. A partnership representative or designated
Both the partnership representative and designated individual may submit Form 8979 to resign.
individual must have substantial presence in the United
States. When To File
Note. A partnership that is subject to the centralized Form 8979 should only be filed as discussed
partnership audit regime of the Bipartisan Budget Act of ! below.
2015 is a “BBA partnership.” All partnerships with tax CAUTION
years beginning after 2017 are BBA partnerships unless Form 8979 may be submitted by a partnership in the
they make a valid election out of the centralized following situations.
partnership audit regime. If a newly designated
partnership representative for a BBA partnership wants to • Directly to the current IRS employee point of contact
(for example, revenue agent, appeals officer, counsel)
appoint a person as power of attorney to represent the
after the issuance of either Letter 2205-D, Initial Contact to
partnership representative in its capacity as partnership
Schedule Appointment-Partnership Returns; or Letter
representative for the BBA partnership, it must submit a
5893, Notice of Administrative Proceeding-Partnership; or
Form 2848. This must be done even if that person was
Letter 5893-A, Notice of Administrative
previously appointed power of attorney by a prior
Proceeding-Partnership Representative;
partnership representative of the same partnership and
year. See the Instructions for Form 2848.

Nov 22, 2023 Cat. No. 69667V

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• With an administrative adjustment request (AAR) filed Specific Instructions
for a reason other than only making a revocation, prior to
the issuance of Letter 2205-D, Letter 5893, or Letter Partnership Information
5893-A;
• With a Form 8985, Pass-Through Statement — Enter the partnership’s name, address, employer
Transmittal/Partnership Adjustment Tracking Report, identification number (EIN), and the tax year ending date
submitted by a pass-through partnership that has not for the tax year to which the revocation, designation, or
elected out of the Bipartisan Budget Act (BBA). Note. See resignation will apply. If the post office doesn’t deliver mail
the Instructions for Form 8985 for how to submit Form to the street address and the partnership has a P.O. box,
8979 in response to an exam, compared to in response to show the box number instead.
an AAR filing; If you are filing this form with an AAR, check the box
• With Form 8988, Election for Alternative to Payment of immediately above Part I of the Form 8979.
the Imputed Underpayment—IRC Section 6226;
• With Form 921-M, Consent Fixing Period of Limitation Part I. Reason for Filing
To Make Partnership Adjustments (if submitting Form Line 1. Revocation by the Partnership
8979, attach it to the statute extension and return it to the
IRS point of contact). Note. If after submitting Form 921-M Check the box on line 1 if you are revoking the designation
and Form 8979 to your IRS employee point of contact (for of the current partnership representative or appointment of
example, Rev. Proc. 92-29 Coordinator, Revenue Agent the current designated individual and designating a
Reviewer, etc.), you receive Letter 2205-D, Letter 5893, or successor partnership representative and/or appointing a
Letter 5893-A from a different IRS employee point of successor designated individual.
contact (for example, revenue agent, appeals officer,
counsel), provide a copy of the previously submitted Form If the successor designation is for an entity
8979 to the second IRS employee point of contact; or ! partnership representative and the partnership
• Form 8979 may also be submitted any time a BBA CAUTION does not appoint a designated individual, then the
partnership makes a request of the IRS that requires the revocation is invalid and the current partnership
partnership to extend a statute. Examples include, but are representative designation remains in effect.
not limited to, private letter ruling requests pertaining to
late elections to self-certify a qualified opportunity fund Line 1a. Revoking the Entity Partnership
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
When submitted by a partnership representative or a partnership representative. Then, check either box i or ii to
designated individual (that is, for purposes of making a designate a successor partnership representative.
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
designation in effect, the partnership has 30 days from the Line 1b. Revoking the Individual Partnership
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 the AAR Line 1c. Revoking the Designated Individual and
instructions for information about where to file. Both the Appointing a Successor Designated Individual
form and instructions are available at IRS.gov.
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.

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Line 3. Resignation of the Designated Individual partnership representative’s name, U.S. mailing address,
TIN, and a telephone number with a U.S. area code.
Check the box on line 3 if you are resigning as the
designated individual. Part IV. Signature Section
Section A. Revocation by the Partnership
Line 4. Designation of the Partnership
Representative Complete this section if you are revoking the partnership
representative or designated individual and making a
Check the box on line 4 if no partnership representative is successor designation or appointment. Enter the
in effect and the partnership is designating a partnership information as requested, including the name and title of
representative. Then, check box a or b, as applicable. the authorized person. You must sign and date the form.
Example 1. ABC Corporation is an authorized person
A partnership representative designation is not in effect signing Form 8979 to make a revocation. Jane Doe is the
if there was a failure to designate a partnership president of ABC Corporation and is authorized under
representative on the original Form 1065, a resignation applicable state law to legally bind the corporation. Jane
has occurred, or if the IRS has determined that no should do the following.
designation is in effect. • Sign and date.
• Enter “ABC Corporation” as the authorized person.
Part II. Revocations or Resignations • Enter “Jane Doe,” followed by “President,” which is her
Section A. Revocation or Resignation of an Entity title with respect to ABC Corporation.
Partnership Representative or Designated Example 2. John Smith is an authorized person
Individual signing Form 8979. He should sign and date on the first
line and enter his name on the second line. The third line
Complete this section if you are revoking the entity should remain blank because John is an individual and
partnership representative or designated individual or you not an entity.
are resigning as the entity partnership representative or Example 3. GEF, LLC, is an authorized person
designated individual. Enter both the entity partnership signing Form 8979 to revoke the partnership
representative and designated individual’s name, mailing representative. Mary Smith is authorized under applicable
address, TIN and the telephone number. state law to legally bind GEF, LLC. Mary should do the
following.
Section B. Revocation or Resignation of an • Sign and date.
Individual Partnership Representative • Enter “GEF, LLC” as the authorized person.
• Enter “Mary Smith,” followed by her title with respect to
Complete this section if you are revoking the individual GEF, LLC.
partnership representative or you are resigning as the
individual partnership representative. Enter the name, Section B. Resignation of the Entity Partnership
mailing address, TIN, and the telephone number. Representative

Part III. Designations and/or Appointment Complete this section if you, the designated individual, are
See Partnership Representative, earlier, for more making a resignation on behalf of the partnership
information on who can be a partnership representative. representative. Enter the information as requested,
including the name of the entity partnership representative
Section A. Designation of Entity Partnership 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 Section D. Resignation of the Designated
designated individual must have substantial presence in Individual
the United States. See Substantial presence in the United
States, earlier, for more information. Complete this section if you are resigning as the
designated individual. Enter your name, sign, and date the
Section B. Designation of an Individual form.
Partnership Representative

Complete this section if you are designating an individual
partnership representative. Enter the individual

Instructions for Form 8979 (Dec. 2023) -3-

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Section E. Designation of the Partnership Reduction Act unless the form displays a valid OMB
Representative control number. Books or records relating to a form or its
instructions must be retained as long as their contents
Complete this section if you are an authorized person may become material in the administration of any Internal
designating a partnership representative (and appointing Revenue law. Generally, tax returns and return information
a designated individual, if applicable) because there is no are confidential, as required by section 6103.
partnership representative designation in effect. Enter the The time needed to complete and file this form will vary
information as requested, including the name and title of depending on individual circumstances. The estimated
the authorized person. You must sign and date the form. burden for business taxpayers filing this form is approved
See the earlier examples in Part IV. under OMB control number 1545-0123 and is included in
the estimates shown in the instructions for their business
Paperwork Reduction Act Notice. We ask for the
income tax return.
information on this form to carry out the Internal Revenue
laws of the United States. You are required to give us the If you have comments concerning the accuracy of
information. We need it to ensure that you are complying these time estimates or suggestions for making this form
with these laws and to allow us to figure and collect the simpler, we would be happy to hear from you. See the
right amount of tax. instructions for the tax return with which this form is filed.
You are not required to provide the information
requested on a form that is subject to the Paperwork

-4- Instructions for Form 8979 (Dec. 2023)

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