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Форма 8979 Інструкції

Інструкції щодо форми 8979, Реконструкція партнерства, позначення та форми відставки

Рев. Грудень 2023

Пов'язані форми

  • Форма 8979 - Представництво Президента України в Україні
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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  
unless otherwise noted.  
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;  
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/  
2. Has a U.S. taxpayer identification number (TIN);  
General Instructions  
Purpose of Form  
and  
3. Has a U.S. street address and a telephone number  
with a U.S. area code.  
Form 8979 is used by the partnership to revoke a  
partnership representative or designated individual, or to  
designate a partnership representative when no  
partnership representative is in effect. It is also used by  
the partnership representative or designated individual to  
resign.  
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.  
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 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. See the AAR bullet information  
under When To File, later.  
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 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.  
Partnership representatives or designated individu-  
als. A partnership representative or designated  
individual may submit Form 8979 to resign.  
Both the partnership representative and designated  
individual must have substantial presence in the United  
States.  
When To File  
Form 8979 should only be filed as discussed  
Note. A partnership that is subject to the centralized  
partnership audit regime of the Bipartisan Budget Act of  
2015 is a “BBA partnership.All partnerships with tax  
years beginning after 2017 are BBA partnerships unless  
they make a valid election out of the centralized  
below.  
!
CAUTION  
Form 8979 may be submitted by a partnership in the  
following situations.  
partnership audit regime. If a newly designated  
Directly to the current IRS employee point of contact  
partnership representative for a BBA partnership wants to  
appoint a person as power of attorney to represent the  
partnership representative in its capacity as partnership  
representative for the BBA partnership, it must submit a  
Form 2848. This must be done even if that person was  
previously appointed power of attorney by a prior  
partnership representative of the same partnership and  
year. See the Instructions for Form 2848.  
(for example, revenue agent, appeals officer, counsel)  
after the issuance of either Letter 2205-D, Initial Contact to  
Schedule Appointment-Partnership Returns; or Letter  
5893, Notice of Administrative Proceeding-Partnership; or  
Letter 5893-A, Notice of Administrative  
Proceeding-Partnership Representative;  
Nov 22, 2023  
Cat. No. 69667V  
 
With an administrative adjustment request (AAR) filed  
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.  
for a reason other than only making a revocation, prior to  
the issuance of Letter 2205-D, Letter 5893, or Letter  
5893-A;  
With a Form 8985, Pass-Through Statement —  
Transmittal/Partnership Adjustment Tracking Report,  
submitted by a pass-through partnership that has not  
elected out of the Bipartisan Budget Act (BBA). Note. See  
the Instructions for Form 8985 for how to submit Form  
8979 in response to an exam, compared to in response to  
an AAR filing;  
If you are filing this form with an AAR, check the box  
immediately above Part I of the Form 8979.  
With Form 8988, Election for Alternative to Payment of  
the Imputed Underpayment—IRC Section 6226;  
With Form 921-M, Consent Fixing Period of Limitation  
Part I. Reason for Filing  
Line 1. Revocation by the Partnership  
To Make Partnership Adjustments (if submitting Form  
8979, attach it to the statute extension and return it to the  
IRS point of contact). Note. If after submitting Form 921-M  
and Form 8979 to your IRS employee point of contact (for  
example, Rev. Proc. 92-29 Coordinator, Revenue Agent  
Reviewer, etc.), you receive Letter 2205-D, Letter 5893, or  
Letter 5893-A from a different IRS employee point of  
contact (for example, revenue agent, appeals officer,  
counsel), provide a copy of the previously submitted Form  
8979 to the second IRS employee point of contact; or  
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.  
If the successor designation is for an entity  
partnership representative and the partnership  
!
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  
representative designation remains in effect.  
partnership makes a request of the IRS that requires the  
partnership to extend a statute. Examples include, but are  
not limited to, private letter ruling requests pertaining to  
late elections to self-certify a qualified opportunity fund  
and elections to postpone determination as to whether the  
presumption applies that an activity is engaged in for  
profit.  
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.  
When submitted by a partnership representative or a  
designated individual (that is, for purposes of making a  
resignation), 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.  
Designated individual status automatically  
terminates on the date that the entity partnership  
!
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  
date the IRS mails the notification to submit Form 8979. If  
the partnership fails to designate a partnership  
Line 1b. Revoking the Individual Partnership  
Representative  
representative (and appoint a designated individual, if  
applicable), the IRS will designate one.  
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.  
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.  
Line 1c. Revoking the Designated Individual and  
Appointing a Successor Designated Individual  
Check box 1c if you are revoking the current designated  
individual and appointing a successor designated  
individual.  
Otherwise, mail or fax Form 8979 to the attention of the  
current IRS employee point of contact (for example,  
revenue agent, appeals officer, counsel).  
Note. Address information provided on Form 8979 will  
Line 2. Resignation of the Partnership  
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  
partnership representative. Then, check box a or b, as  
applicable.  
your home address or Form 8822-B, Change of  
Address or Responsible Party—Business, to  
TIP  
change your business address. Both forms are available  
at IRS.gov.  
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Instructions for Form 8979 (Dec. 2023)  
partnership representative’s name, U.S. mailing address,  
TIN, and a telephone number with a U.S. area code.  
Line 3. Resignation of the Designated Individual  
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  
successor designation or appointment. Enter the  
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.  
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 is authorized under  
applicable state law to legally bind the corporation. Jane  
should do the following.  
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.  
Sign and date.  
Enter “ABC Corporation” as the authorized person.  
Enter Jane Doe,” followed by “President,” which is her  
Part II. Revocations or Resignations  
title with respect to ABC Corporation.  
Section A. Revocation or Resignation of an Entity  
Partnership Representative or Designated  
Individual  
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.  
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.  
Example 3. GEF, LLC, is an authorized person  
signing Form 8979 to revoke the partnership  
representative. Mary Smith is authorized under applicable  
state law to legally bind GEF, LLC. Mary should do the  
following.  
Section B. Revocation or Resignation of an  
Individual Partnership Representative  
Sign and date.  
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  
partnership representative or you are resigning as the  
individual partnership representative. Enter the name,  
mailing address, TIN, and the telephone number.  
GEF, LLC.  
Section B. Resignation of the Entity Partnership  
Representative  
Part III. Designations and/or Appointment  
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.  
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  
Section C. Resignation of the Individual  
Partnership Representative  
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.  
Complete this section if you are resigning as the individual  
partnership representative. Enter your name, sign, and  
date the form.  
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 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 B. Designation of an Individual  
Partnership Representative  
Complete this section if you are designating an individual  
partnership representative. Enter the individual  
Instructions for Form 8979 (Dec. 2023)  
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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.  
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 earlier examples in Part IV.  
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.  
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.  
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.  
You are not required to provide the information  
requested on a form that is subject to the Paperwork  
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Instructions for Form 8979 (Dec. 2023)