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Department of the Treasury
Internal Revenue Service
Instructions for Form 8979

(Rev. December 2022)

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

Section references are to the Internal Revenue Code 3. Has a U.S. street address and a telephone number
unless otherwise noted. with a U.S. area code.

Future Developments Who May File
For the latest information about developments related to Partnerships. A partnership (through an authorized
Form 8979 and its instructions, such as legislation person for the tax year for which the partnership
enacted after they were published, go to IRS.gov/ representative designation is in effect) may submit Form
Form8979. 8979 to revoke the current designation or appointment
and designate a successor partnership representative or
What’s New
appoint a successor designated individual, or both. Also, if
The information in When To File has been revised and no partnership representative designation is in effect,
updated. including a failure to designate a partnership
representative on the originally filed Form 1065, the
General Instructions
partnership (through an authorized person for the tax
Purpose of Form year) may submit Form 8979 to designate a partnership
representative.
Form 8979 is used by the partnership to revoke a
partnership representative or designated individual, or to If the partnership failed to designate a partnership
designate a partnership representative when no representative on Form 1065, and Form 8979 is submitted
partnership representative is in effect. It is also used by with an administrative adjustment request (AAR), the
the partnership representative or designated individual to designation is treated as occurring prior to the filing of the
resign. AAR and effective on the date the AAR is filed.
Authorized person. An authorized person is a person
A partnership must designate a partnership who was a partner at any time during the partnership tax
representative on the partnership's return filed for the year to which the revocation or designation relates.
partnership tax year. At any time of the partnership tax Partnership representatives or designated individu-
year, there can be only one designated partnership als. A partnership representative or designated
representative. The designation of a partnership individual may submit Form 8979 to resign.
representative remains in effect until the designation is
terminated by a valid revocation, a valid resignation, or a When To File
determination by the IRS that the designation is not in
effect. Form 8979 should only be filed as discussed
below. It should not be filed by itself.
Partnership Representative CAUTION!
A partnership may designate any person, including an Form 8979 may be submitted by a partnership in the
entity or itself, to be the partnership representative. If the following situations.
partnership designates an entity as the partnership • Directly to the current IRS employee point of contact
representative (entity partnership representative), the (for example, revenue agent, appeals officer, counsel)
partnership is required to appoint an individual after the issuance of either Letter 2205-D, Initial Contact to
(designated individual) as the sole individual to act on Schedule Appointment-Partnership Returns; or a Letter
behalf of the entity partnership representative. 5893, Notice of Administrative Proceeding-Partnership; or
Letter 5893-A, Notice of Administrative
Both the partnership representative and designated Proceeding-Partnership Representative;
individual must have substantial presence in the United With an administrative adjustment request (AAR) filed
•
States. for a reason other than only making a revocation, prior to
Substantial presence in the United States. A person the issuance of Letter 2205-D, Letter 5893, or Letter
has substantial presence in the United States if the 5893-A;
person: • With a Form 8985, Pass-Through Statement —
1. Makes themselves available to meet in person with Transmittal/Partnership Adjustment Tracking Report,
the IRS in the United States at a reasonable time and submitted by a pass-through partnership that has not
place as determined by the IRS in accordance with elected out of Bipartisan Budget Act (BBA). Note. See the
Regulations section 301.7605-1; Instructions for Form 8985 for how to submit Form 8979 in
response to an exam, compared to in response to an AAR
2. Has a U.S. taxpayer identification number (TIN); filing.
and

Oct 27, 2022 Cat. No. 69667V

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• With Form 8988, Election for Alternative to Payment of If you are filing this form with an AAR, check the box
the Imputed Underpayment—IRC Section 6226; or immediately above Part I of the Form 8979.
• With Form 921-M, Consent Fixing Period of Limitation
To Make Partnership Adjustments (if submitting Form Part I. Reason for Filing
8979, attach it to the statute extension and return it to the Line 1. Revocation by the Partnership
IRS point of contact).
Note. If after submitting a Form 921-M and Form 8979 to Check the box on line 1 if you are revoking the
your IRS employee point of contact (for example, Rev. designation of the current partnership representative or
Proc. 92-29 Coordinator, Revenue Agent Reviewer, etc.), appointment of the current designated individual and
you receive a Letter 2205-D, a Letter 5893, or a Letter designating a successor partnership representative
5893-A from a different IRS employee point of contact (for and/or appointing a successor designated individual.
example, revenue agent, appeals officer, counsel),
provide a copy of the previously submitted Form 8979 to If the successor designation is for an entity
the second IRS employee point of contact. ! partnership representative and the partnership
CAUTION does not appoint a designated individual, then the
When submitted by a partnership representative or a revocation is deemed invalid and the current partnership
designated individual, Form 8979 should only be representative designation is still in effect unless and until
submitted directly to the current IRS employee point of the IRS determines that the designation is not in effect.
contact after the issuance of Letter 2205-D, Letter 5893,
or Letter 5893-A.
Line 1a. Revoking the Entity Partnership
Note. If the IRS notifies the partnership that there is no Representative
designation in effect, the partnership has 30 days from the
date the IRS mails the notification to submit Form 8979. If Check box 1a if you are revoking the current entity
the partnership fails to designate a partnership partnership representative. Then, check either box i or ii to
representative (and appoint a designated individual, if designate a successor partnership representative.
applicable), the IRS will designate one.
Designated individual status automatically
Where To File ! terminates on the date that the entity partnership
If Form 8979 is submitted with an AAR, see the AAR CAUTION representative designation is no longer in effect.
instructions for information about where to file. Both the
form and instructions are available at IRS.gov. Line 1b. Revoking the Individual Partnership
Otherwise, mail or fax Form 8979 to the attention of the Representative
current IRS employee point of contact (for example,
revenue agent, appeals officer, counsel). Check box 1b if you are revoking the current individual
partnership representative. Then, check either box i or ii to
Partnership Representative or Designated designate a successor partnership representative.
Individual Address Change
If you are the partnership representative or designated Line 1c. Revoking the Designated Individual and
individual and your address has changed, the IRS doesn’t Appointing a Successor Designated Individual
require a new Form 8979. Instead, mail or fax a dated
written notification that includes the new contact Check box 1c if you are revoking the current designated
information and your signature to the current IRS point of individual and appointing a successor designated
contact (for example, revenue agent, appeals officer, individual.
counsel).
Line 2. Resignation of the Partnership
Note. Address information provided on Form 8979 will Representative
not change your last known address with the IRS.
Use Form 8822, Change of Address, to change Check the box on line 2 if you are resigning as a
TIP your home address or Form 8822-B, Change of partnership representative. Then, check box a or b, as
Address or Responsible Party—Business, to applicable.
change your business address. Both forms are available
at IRS.gov. Line 3. Resignation of the Designated Individual

Specific Instructions Check the box on line 3 if you are resigning as the
designated individual.
Partnership Information
Enter the partnership’s name, address, employer Line 4. Designation of the Partnership
identification number (EIN), and the tax year ending date Representative
for the tax year to which the revocation, designation, or
resignation will apply. If the post office doesn’t deliver mail Check the box on line 4 if no partnership representative is
to the street address and the partnership has a P.O. box, in effect and the partnership is designating a partnership
show the box number instead. representative. Then, check box a or b, as applicable.

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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 has the legal authority
has occurred, or if the IRS has determined that no to bind the corporation under state law. Jane should do
designation is in effect. 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 to sign on behalf
of 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
GEF, LLC.
Complete this section if you are revoking the individual
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
form.
Representative and/or Appointment of a
Designated Individual
Section C. Resignation of the Individual
Partnership Representative
Complete this section if you are designating an entity
partnership representative and/or appointing a designated
Complete this section if you are resigning as the individual
individual. Enter both the entity partnership representative
partnership representative. Enter your name, sign, and
and designated individual’s name, U.S. mailing address,
date the form.
TIN, and a telephone number with a U.S. area code.
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
Section E. Designation of the Partnership
Complete this section if you are designating an individual Representative
partnership representative. Enter the individual
partnership representative’s name, U.S. mailing address, Complete this section if you are an authorized person
TIN, and a telephone number with a U.S. area code. designating a partnership representative (and appointing
a designated individual, if applicable) because there is no
Part IV. Signature Section partnership representative designation in effect. Enter the
Section A. Revocation by the Partnership 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.
Complete this section if you are revoking the partnership
representative or designated individual and making a Paperwork Reduction Act Notice. We ask for the
successor designation or appointment. Enter the information on this form to carry out the Internal Revenue
information as requested, including the name and title of laws of the United States. You are required to give us the
the authorized person. You must sign and date the form. information. We need it to ensure that you are complying

Instructions for Form 8979 (Dec. 2022) -3-

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with these laws and to allow us to figure and collect the  burden for business taxpayers filing this form is approved 
right amount of tax.                                       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             If you have comments concerning the accuracy of 
control number. Books or records relating to a form or its these time estimates or suggestions for making this form 
instructions must be retained as long as their contents    simpler, we would be happy to hear from you. See the 
may become material in the administration of any Internal  instructions for the tax return with which this form is filed.
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 

                                                           -4-               Instructions for Form 8979 (Dec. 2022)

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