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 Note: The form, instructions, or publication you are looking for begins 
                       after this coversheet. 
                                        
                 Please review the updated information below. 
 
This update supplements the Instructions for Form 8979. Filers should 
rely on this update when filing Form 8979. These changes will be 
included in the next revision. 
 
                       When To File Form 8979 
 
Caution: Form 8979 should only be filed as discussed below. 
 
Form 8979 may be submitted by a partnership:  
 
(1) Directly to the current IRS employee point of contact (for example, revenue 
agent, appeals officer, counsel) after the issuance of either a notice of 
selection for examination (Letter 2205-D) or a notice of administrative 
proceeding (Letter 5893 or Letter 5893-A);  
 
(2) With a valid, filed Administrative Adjustment Request (AAR) (filed for a 
reason other than just for making a revocation) prior to the issuance of Letter 
2205-D, Letter 5893, or Letter 5893-A;  
 
(3) With a Form 8985, Pass-Through Statement — Transmittal/Partnership 
Adjustment Tracking Report, submitted by a pass-through partnership that 
has not elected out of BBA;  
 
    Note: See the Instructions for Form 8985 for how to submit in  
    response to an exam versus an AAR filing.   
 
(4) With Form 8988, Election for Alternative to Payment of the Imputed 
Underpayment - IRC Section 6226; or 
 
(5) With Form 921-M, Consent Fixing Period of Limitation to Make Partnership 
Adjustments (attach Form 8979 to the statute extension and return it to the 
IRS point of contact). 
 
If submitted by a partnership representative or a designated individual, 
Form 8979 should only be submitted directly to the current IRS employee 
point of contact after the issuance of Letter 2205-D, Letter 5893, or Letter 
5893-A.

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Department of the Treasury
Internal Revenue Service
Instructions for Form 8979

(January 2019)
Partnership Representative Revocation, Designation, and Resignation Form

Section references are to the Internal Revenue partnership representative), the • Any time after the issuance of a notice
Code unless otherwise noted. partnership is required to appoint an of selection for examination or a notice of
individual (designated individual) as the administrative proceeding.
Future Developments sole individual to act on behalf of the entity
For the latest information about partnership representative. A partnership representative or
designated individual may submit this form
developments related to Form 8979 and any time after the issuance of a notice of
its instructions, such as legislation Both the partnership representative
enacted after they were published, go to and designated individual must have administrative proceeding.
IRS.gov/Form1065. substantial presence in the United States.
Note. If the IRS notifies the partnership
Substantial presence in the United that there is no designation in effect, the
What’s New States. A person has substantial partnership has 30 days from the date the
Form 8979 was created as a result of presence in the United States if the IRS mails the notification to submit Form
section 1101 of the Bipartisan Budget Act person: 8979. If the partnership fails to designate a
of 2015 (BBA), which repealed the TEFRA 1. Makes themselves available to partnership representative (and appoint a
partnership procedures and the electing meet in person with the IRS in the United designated individual, if applicable), the
large partnership provisions, and replaced States at a reasonable time and place as IRS will designate one.
them with a centralized partnership audit determined by the IRS in accordance with
regime. A partnership must designate a Regulations section 301.7605-1; Where To File
partnership representative unless the 2. Has a U.S. taxpayer identification If Form 8979 is submitted with an AAR,
partnership has properly elected out of the number (TIN); and see the AAR instructions for information
centralized partnership audit regime. about where to file. Both the form and
3. Has a U.S. street address and a instructions are available at IRS.gov.
telephone number with a U.S. area code.
General Instructions Otherwise, mail or fax Form 8979 to the
Who May File
Purpose of Form attention of the current IRS employee
Form 8979 is used to revoke a partnership Partnerships. A partnership (through an point of contact (for example, revenue
representative or designated individual, authorized person for the tax year for agent, appeals officer, counsel).
resign as a partnership representative or which the partnership representative Partnership Representative or
designated individual, or designate a designation is in effect) may submit Form
partnership representative where no 8979 to revoke the current designation or Designated Individual Address
partnership representative is in effect. appointment and designate a successor Change
partnership representative or appoint a If you are the partnership representative or
A partnership must designate a successor designated individual, or both. designated individual and your address
partnership representative on the Also, if no partnership representative has changed, the IRS doesn’t require a
partnership's return filed for the designation is in effect, including a failure new Form 8979. Instead, mail or fax a
partnership tax year. At any time of the to designate a partnership representative dated written notification that includes the
partnership tax year, there can be only on the originally filed Form 1065, the new contact information and your
one designated partnership partnership (through an authorized person signature to the current IRS point of
representative. The designation of a for the tax year) may submit Form 8979 to contact (for example, revenue agent,
partnership representative remains in designate a partnership representative. appeals officer, counsel).
effect until the designation is terminated If the partnership failed to designate a
by a valid revocation, a valid resignation, partnership representative on Form 1065, Specific Instructions
or a determination by the IRS that the and Form 8979 is submitted with an
designation is not in effect. administrative adjustment request (AAR), Partnership Information
Note. Address information provided on the designation is treated as occurring Enter the partnership’s name, address,
Form 8979 will not change your last known prior to the filing of the AAR and effective employer identification number (EIN), and
address with the IRS. on the date the AAR is filed. the tax year ending date for the tax year to
which the revocation, designation, or
Use Form 8822, Change of Authorized person. An authorized resignation will apply. If the post office
TIP Address, to change your home person is a person who was a partner at doesn’t deliver mail to the street address
address or Form 8822-B, Change any time during the partnership tax year to and the partnership has a P.O. box, show
of Address or Responsible which the revocation or designation the box number instead.
Party—Business, to change your business relates.
If you are filing this form with an AAR,
address. Both forms are available at Partnership representatives or desig- check the box immediately above Part I of
IRS.gov. nated individuals. A partnership the Form 8979.
representative or designated individual
Partnership Representative may submit Form 8979 to resign. Part I. Reason for Filing
A partnership may designate any person, When To File Line 1. Revocation by the
including an entity or itself, to be the
partnership representative. If the A partnership may submit this form: Partnership
partnership designates an entity as the • With a valid AAR, or Check the box on line 1 if you are revoking
partnership representative (entity the designation of the current partnership

Feb 01, 2019 Cat. No. 69667V

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representative or appointment of the Part II. Revocations or Part IV. Signature Section
current designated individual and
designating a successor partnership Resignations Section A. Revocation by the
representative and/or appointing a Section A. Revocation or Partnership
successor designated individual. Resignation of an Entity Complete this section if you are revoking
If the successor designation is for Partnership Representative or the partnership representative or
! an entity partnership Designated Individual designated individual and making a
CAUTION representative and the partnership successor designation or appointment.
does not appoint a designated individual, Complete this section if you are revoking Enter the information as requested,
then the revocation is deemed invalid and the entity partnership representative or including the name and title of the
the current partnership representative designated individual or you are resigning authorized person. You must sign and
designation is still in effect unless and until as the entity partnership representative or date the form.
the IRS determines that the designation is designated individual. Enter both the entity
not in effect. partnership representative and designated Example 1. ABC Corporation is an
individual’s name, mailing address, TIN authorized person signing Form 8979 to
and the telephone number. make a revocation. Jane Doe is the
president of ABC Corporation and has the
Line 1a. Revoking the Entity
legal authority to bind the corporation
Partnership Representative Section B. Revocation or under state law. Jane should do the
Check box 1a if you are revoking the Resignation of an Individual following.
current entity partnership representative. Partnership Representative • Sign and date.
Then, check either box i or ii to designate • Enter “ABC Corporation” as the
a successor partnership representative. Complete this section if you are revoking authorized person.
the individual partnership representative • Enter “Jane Doe,” followed by
Designated individual status or you are resigning as the individual “President,” which is her title with respect
! automatically terminates on the partnership representative. Enter the to ABC Corporation.
CAUTION date that the entity partnership name, mailing address, TIN, and the
representative designation is no longer in telephone number. Example 2. John Smith is an
effect. authorized person signing Form 8979. He
Part III. Designations and/or should sign and date on the first line and
Appointment enter his name on the second line. The
third line should remain blank because
Line 1b. Revoking the Individual See Partnership Representative, earlier, John is an individual and not an entity.
Partnership Representative for more information on who can be a
Check box 1b if you are revoking the partnership representative. Example 3. GEF, LLC, is an
current individual partnership authorized person signing Form 8979 to
revoke the partnership representative.
representative. Then, check either box i or Section A. Designation of Entity Mary Smith is authorized to sign on behalf
ii to designate a successor partnership Partnership Representative and/or of GEF, LLC. Mary should do the
representative.
Appointment of a Designated following.
Line 2. Resignation of the Individual • Sign and date.
• Enter “GEF, LLC” as the authorized
Partnership Representative Complete this section if you are person.
designating an entity partnership • Enter “Mary Smith,” followed by her title
Check the box on line 2 if you are representative and/or appointing a with respect to GEF, LLC.
resigning as a partnership representative. designated individual. Enter both the entity
Then, check box a or b, as applicable. partnership representative and designated
individual’s name, U.S. mailing address, Section B. Resignation of the
Line 4. Designation of the TIN, and a telephone number with a U.S. Entity Partnership Representative
Partnership Representative area code. Complete this section if you, the
designated individual, are making a
Check the box on line 4 if no partnership Note. Both the partnership representative resignation on behalf of the partnership
representative is in effect and the and designated individual must have representative. Enter the information as
partnership is designating a partnership substantial presence in the United States. requested, including the name of the entity
representative. Then, check box a or b, as See Substantial presence in the United partnership representative and designated
applicable. States, earlier, for more information. individual. You must sign and date the
A partnership representative form.
designation is not in effect if there was a Section B. Designation of an
failure to designate a partnership Individual Partnership Section C. Resignation of the
representative on the original Form 1065, Representative Individual Partnership
a resignation has occurred, or if the IRS
has determined that no designation is in Complete this section if you are Representative
effect. designating an individual partnership Complete this section if you are resigning
representative. Enter the individual as the individual partnership
partnership representative’s name, U.S. representative. Enter your name, sign, and
mailing address, TIN, and a telephone date the form.
number with a U.S. area code.

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

Instructions for Form 8979 (Jan. 2019) -3-

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