IRS Form 8979 – IRS Forms, Instructions, Pubs 2026

IRS Form 8979 – IRS Forms, Instructions, Pubs 2026 – In the complex world of partnership taxation, maintaining compliance with IRS regulations is crucial for businesses. One key aspect involves designating a partnership representative (PR) under the Bipartisan Budget Act of 2015 (BBA) audit regime. IRS Form 8979, officially titled “Partnership Representative Designation or Resignation,” plays a vital role in this process. This form allows partnerships to appoint or change their PR and, if necessary, a designated individual (DI), while also facilitating resignations. Whether you’re a tax professional, business owner, or accountant handling partnership returns, understanding Form 8979 ensures smooth interactions with the IRS during audits or adjustments.

In this comprehensive guide, we’ll break down everything you need to know about IRS Form 8979, including its purpose, filing requirements, step-by-step instructions, and recent updates. We’ll draw from official IRS sources to provide accurate, up-to-date information as of 2026.

What Is IRS Form 8979?

IRS Form 8979 is a specialized tax form used exclusively for managing the designation or resignation of a partnership representative. Under the centralized partnership audit regime introduced by the BBA, every partnership must have a PR who acts as the sole point of contact with the IRS for audit-related matters. If the PR is an entity (such as an LLC), a DI—an individual with substantial authority—must also be appointed.

The form simplifies changes to these roles without requiring a full amendment to the partnership’s tax return. It’s not used for initial designations on Form 1065 (U.S. Return of Partnership Income); instead, it’s for subsequent designations, revocations, or resignations. Key features include:

  • Designation: Appointing a new PR (individual or entity) and DI if applicable.
  • Revocation: Automatically revoking a prior designation through a new one.
  • Resignation: Allowing the current PR or DI to step down.

This form ensures partnerships remain compliant and responsive to IRS inquiries, avoiding potential penalties or delays in audit proceedings.

Purpose of Form 8979

The primary purpose of Form 8979 is to designate a PR and appoint a DI (if the PR is an entity) for a specific tax year. It also enables the PR or DI to resign from their role. A valid designation automatically revokes any existing PR or DI, streamlining the process.

This form is essential because the PR has binding authority over the partnership in IRS audits, including agreeing to adjustments or extensions. Without a proper PR, the IRS may designate one, potentially leading to unfavorable outcomes. Form 8979 helps partnerships maintain control over this critical role.

Who Must File Form 8979?

  • Partnerships: File to designate or change a PR/DI, typically through an authorized person like a partner or officer.
  • Current PR or DI: File to resign. Only the PR or DI can submit for resignation purposes.

Note that partnerships subject to the BBA regime (most partnerships filing Form 1065) are required to have a PR. Electing out of BBA doesn’t eliminate the need for this form if changes occur. Small partnerships or those with special elections should consult IRS guidelines.

When to File Form 8979?

Timing is key for Form 8979 submissions:

  • Designation/Change: Submit during an IRS audit, with an Administrative Adjustment Request (AAR) via Form 8082 or 1065X, or in response to IRS notices. It applies to a single tax year and remains in effect until revoked, resigned, or invalidated by the IRS.
  • Resignation: The PR or DI can resign at any time, but it must be for a specific tax year.
  • Deadlines: No strict annual deadline, but prompt filing is recommended to avoid gaps in representation. For example, submit with an AAR if adjusting prior returns.

The designation stays active until terminated by a new valid designation, resignation, or IRS determination of no PR in effect.

How to Complete IRS Form 8979: Step-by-Step Instructions?

Filling out Form 8979 is straightforward but requires attention to detail. The form is divided into four parts. Download the latest version from the IRS website (Revised September 2025).

Part I: Reason for Filing

  • Check Box 1 for designating a PR (individual or entity) and appointing a DI if needed.
  • Check Box 2 for resigning as PR or DI.

Provide the partnership’s name, EIN, address, and the tax year ending date.

Part II: Designation and/or Appointment

  • Enter the new PR’s details: Name, TIN (SSN or EIN), address, and phone number.
  • If the PR is an entity, appoint a DI by providing their individual details.
  • This part automatically revokes any prior designation.

Part III: Resignation

  • Provide the resigning PR or DI’s details: Name, TIN, address, and phone number.

Part IV: Signature

  • Section A: For designations—Signed by an authorized partnership representative under penalties of perjury.
  • Section B: For resignations—Signed by the resigning PR or DI.

Include dates, printed names, and titles where applicable. Submit via mail, fax, or in person to an IRS point of contact (e.g., during an audit).

For full instructions, refer to the official IRS Instructions for Form 8979.

Recent Updates to Form 8979 (As of 2026)

The IRS revised Form 8979 in September 2025 to simplify its structure:

  • Title updated to “Partnership Representative Designation or Resignation.”
  • Part I reduced to two checkboxes.
  • Parts II and III streamlined for designation and resignation, respectively.
  • Part IV now has only two signature sections.

These changes align with interim guidance on PR procedures, making the form easier to use. Partnerships must use the revised version for submissions after October 2025.

Submit Form 8979 to the IRS address specified in the instructions or to your assigned IRS examiner/Appeals Officer. It cannot be e-filed standalone but can accompany other forms.

Related forms include:

  • Form 1065: For initial PR designation on annual returns.
  • Form 8082: For AARs where Form 8979 may be attached.
  • Form 8822-B: To update the partnership’s address or responsible party.

Final Thoughts on IRS Form 8979

Navigating partnership representative designations doesn’t have to be daunting. By using IRS Form 8979 correctly, partnerships can ensure seamless compliance and effective representation in IRS matters. Always consult a tax advisor for personalized advice, as tax laws can evolve. For the most current details, visit the official IRS website or download the form directly.

If you’re dealing with partnership taxes, staying informed about forms like 8979 can save time and reduce risks. Have questions? Check the IRS resources or seek professional guidance today.