Form 8979, Partnership Representative Revocation, Designation, and Resignation
Form 8979 changes who represents a partnership before the IRS under the centralized audit regime: revoking, designating, or resigning a partnership representative. Fill in the official IRS PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 8979?
Form 8979, Partnership Representative Revocation, Designation, and Resignation, is used under the centralized partnership audit regime to change the partnership representative outside of the annual return. A partnership can revoke its current representative and designate a new one, and a representative or designated individual can resign.
The partnership representative has sole authority to act for the partnership in an IRS audit, so who holds the role matters. When the representative is an entity, the form also handles the appointed designated individual who acts on the entity’s behalf. The form is generally filed only in connection with an IRS proceeding or with certain filings, such as an administrative adjustment request, not on its own at any time.
Who files 8979?
- Partnerships revoking a partnership representative designation and naming a replacement
- Partnership representatives or designated individuals resigning from the role
- Partnerships replacing the designated individual of an entity representative
- Pass-through partners making an equivalent change during certain audit proceedings
How to fill out 8979
- Identify the partnership and the tax year the representative designation applies to.
- Check the box for the action being taken: revocation, designation, or resignation.
- Enter the outgoing representative or designated individual, if applicable, and the new representative’s name, address, phone number, and TIN.
- Have the authorized person sign: a partner (or other authorized person) for a revocation, or the resigning individual for a resignation.
- Download the finished PDF and submit it as the instructions direct, generally to the IRS employee handling the partnership’s proceeding or with the filing it accompanies.
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Frequently asked questions
Can we change our partnership representative any time we want?
Generally no. A designation is made on the partnership return for the year, and Form 8979 revocations are typically only effective when filed in connection with an IRS proceeding for that year or with an administrative adjustment request. See the instructions for the allowed occasions.
Who can be a partnership representative?
Any person, including an entity, with a substantial presence in the United States: a U.S. address and phone number and a taxpayer identification number. If an entity is named, a designated individual with the same substantial presence must also be appointed.
What happens after a representative resigns?
The resignation is effective when the IRS accepts the form, and the partnership generally then designates a successor. Until a new representative is in place, the IRS may designate one if needed to move a proceeding forward.