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Form 7036: Election under Section 1101(g)(4) of the Bipartisan Budget Act of 2015
IRS Form 7036 is an Election under Section 1101(g)(4) of the Bipartisan Budget Act of 2015 that allows a partnership to opt into the centralized audit regime; this election must be made within 30 days from the notice of selection.
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IRS Form 7036 - Election under Section 1101(g)(4) of the Bipartisan Budget Act of 2015
IRS Form 7036 is an Election under Section 1101(g)(4) of the Bipartisan Budget Act of 2015 that allows a partnership to opt into the centralized audit regime; this election must be made within 30 days from the notice of selection.
Risk Radar
Scan points- 1Failing to submit this election within 30 days of receiving the notice is a critical error.
- 2Filing before the partnership was notified by IRS letter (Part I).
- 3Not listing a representative who meets IRC Section 6223 criteria (Part II).
- 4Omitting the required Taxpayer Identification Number for the partnership (Part I).
- 5Signing without being authorized to make the election per Part III rules.
Plain English
This form allows a partnership to formally choose to participate in a special government auditing system called the centralized partnership audit regime. By filing Form 7036, the partnership confirms it meets several criteria and officially signals its intent to be audited under this new rule. This election must be submitted within 30 days of receiving the IRS notice.
Submission Date
- Filing date: 2017-04-25 00:00:00
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a partnership elects to have the centralized partnership audit regime under the Bipartisan Budget Act of 2015 apply to its return.
- Do not use Form 7036 if an AAR has already been filed or deemed filed on behalf of the partnership prior to amendment by the BBA, or if an amended return of partnership income has already been filed or deemed filed.
- Check Form 1041 instead when filing the actual partnership tax return for which this election applies.
Form selector
Use this form or another form?
Partnership is being examined by IRS
This form formally makes the required election to participate in centralized audit regime.
✓ Check Part I fields.
Designating a specific representative for examination
Part II allows designation of an individual as the partnership representative under IRC Section 6223.
✓ Ensure all contact details are accurate.
Making the election after Nov 2, 2015, but before Jan 1, 2018
This timeframe is covered by Part III's authorization statement regarding who can sign the election.
✓ Confirm the Tax Period dates align with this window.
Deadline or filing window
The filing trigger is receipt of the IRS letter notifying selection for examination. The deadline is 30 days from that notice date. There is no mention of an extension period on Form 7036 itself, but rules are provided in Temporary Regulations §301.9100-22T.
Checklist
What you need before filling it out
Part I: Partnership details
Partnership name, TIN, beginning/ending dates · Part I section
Part I: Insolvency status
Confirmation that partnership is not insolvent and does not reasonably anticipate becoming insolvent before resolution of adjustment · Part I, Item 2
Part I: Bankruptcy risk
Confirmation that partnership is not currently or reasonably anticipating bankruptcy under Title 11 U.S.C. · Part I, Item 3
Part II: Representative details
Name, TIN, Address, City, State, Zip code, Daytime phone number of the representative · Part II section
Part III: Authorization declaration
Statement under penalties of perjury that the signer is duly authorized to make this election. · Part III statement
Revocation clause
Election may only be revoked with the consent of the Internal Revenue Service. · Part III footnote
Before you submit
- 1Ensure all four required conditions listed in Part I are met and acknowledged.
- 2Verify that the Partnership Taxpayer Identification Number is correctly entered on Form 7036.
- 3Confirm that if a representative is designated, their full address (including City, State, Zip) is provided in Part II.
- 4Check that the election date falls within the window of after November 2, 2015, and before January 1, 2018, if applicable.
- 5Verify that the required statement regarding penalties of perjury (Part III) is completed.
- 6Confirm that the signature block includes the Date and the printed/typed Name of the authorized signer.
- 7Ensure this Form 7036 is provided to the IRS person identified in the notice of selection for examination within 30 days.
How to file this form
- 1Complete Part I by listing the partnership's name, TIN, and the specific tax period beginning and ending dates.
- 2Fill out Part II by designating the required partnership representative and providing their complete contact information.
- 3Sign Part III under penalties of perjury, ensuring you are either the Tax Matters Partner or an authorized individual making the election.
- 4Provide this completed Form 7036 to the IRS person identified in your notice of selection for examination within 30 days from that notice's date.
Known limitations
- 1The election may not be made if an Agreement to Revise (AAR) has been filed or deemed filed under section 6227(c) prior to amendment by the BBA.
- 2The election may not be made if an amended return of partnership income has been filed or deemed filed.
- 3This election may only be revoked with the consent of the Internal Revenue Service.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition on file is dated 04/17, and it references Form 7036 (April 2017). The source does not indicate any specific changes from a prior version.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 04/17.
- Form Number — confirm the catalog number is 56210M.
- Filing requirement — confirm the election must be provided to the IRS person identified in the notice of selection within 30 days from that notice's date.
- Signatory authorization — confirm the signer is either the Tax Matters Partner or an individual authorized to sign for the taxable year under examination.
Quick Facts
Downloads
After you file
- 1Retain a copy of IRS Form 7036 for your records.
- 2The form must be provided to the individual identified in the notice of selection for examination as the IRS person to contact regarding the examination within 30 days from the date of that notice.
- 3Confirm the partnership meets four conditions: notification of selection, not being insolvent (or reasonably anticipating insolvency), not currently or reasonably anticipating bankruptcy under Title 11 of the United States Code, and having sufficient assets to pay potential imputed underpayment.
- 4The form is valid for a partnership return filed for taxable years beginning after November 2, 2015, and before January 1, 2018.
Sources
- SRCForm 7036 is titled Election under Section 1101(g)(4) of the Bipartisan Budget Act of 2015 (April 2017).
- SRCPart I requires listing the partnership's name, Taxpayer Identification Number, and tax period dates.
- SRCThe election applies if the partnership was notified of selection by IRS in a letter dated [Date] (Part I, Item 1).
- SRCThe election is valid only if the partnership is not insolvent and reasonably anticipates remaining solvent before adjustment resolution (Part I, Item 2).
- SRCThe election requires that the partnership is not currently or reasonably anticipating bankruptcy under Title 11 of the United States Code (Part I, Item 3).
- SRCThis statement must be provided to the IRS contact within 30 days from the date of the notice of selection for examination (Part III).
- SRCThe election may only be revoked with the consent of the Internal Revenue Service (IRS) (Part III).
- SRCRules regarding this election are detailed in Temporary Regulations §301.9100-22T, published on August 5, 2016 as Treasury Decision (TD) 9780 (Form p.1).
Common confusion points
Who needs to sign Form 7036?
Either the Tax Matters Partner or an individual authorized to sign the partnership return for the taxable year under examination must authorize the election.
→ Check Part III signature block.
What is the deadline for filing this form?
The statement must be provided within 30 days from the date of the notice of selection for examination.
→ Verify the date on your IRS notice against the Date field in Part III.
Does my partnership need to meet specific financial criteria?
Yes; it must satisfy four conditions, including not being insolvent and having sufficient assets to cover potential underpayment.
→ Review Part I checks 1 through 4 carefully.
Can this election be undone later?
Yes, the election can only be revoked with the consent of the Internal Revenue Service (IRS).
→ Note that revocation requires explicit IRS agreement.
What if we already filed an amended return?
If an amended return has been filed or deemed filed, the partnership cannot make the election under Form 7036.
→ Check Part I condition #4 against your filing history.
Is there a specific form number for this election?
The form itself is IRS Form 7036, which has Catalog Number 56210M.
→ Ensure you use this exact number when referencing the election.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Temporary Regulations §301.9100-22T provides rules regarding this election.
Questions about IRS Form 7036
What is IRS Form 7036 used for?
This form allows a partnership to formally choose to participate in a special government auditing system called the centralized partnership audit regime. By filing Form 7036, the partnership confirms it meets several criteria and officially signals its intent to be audited under this new rule. This election must be submitted within 30 days of receiving the IRS notice.
Who must file IRS Form 7036?
The Tax Matters Partner or an individual authorized to sign the partnership return for the taxable year under examination must file Form 7036.
What information does IRS Form 7036 require?
Part I identifies the specific partnership and its tax period dates. Part II designates the official partnership representative, including their contact information. Part III is a declaration of authorization made by the signatory.
When is IRS Form 7036 due?
The statement must be provided to the IRS within 30 days from the date of the notice of selection for examination. This election applies to partnership returns filed for taxable years beginning after November 2, 2015 and before January 1, 2018.
Where do I file IRS Form 7036?
The form must be provided to the individual identified in the notice of selection for examination as the IRS person to contact regarding the examination. Not stated in the official source (specific address/ZIP).
How do I complete IRS Form 7036?
First, fill out Part I with the partnership's details. Next, populate Part II by naming and providing contact information for the designated partnership representative. Finally, sign Part III under penalties of perjury, ensuring the signature includes the printed name, Taxpayer Identification Number, and date.
What happens if IRS Form 7036 is filed incorrectly?
Under penalties of perjury, if the statement is found not to be true, correct and complete, the partnership risks enforcement actions related to making this election.
Who needs to sign Form 7036?
Either the Tax Matters Partner or an individual authorized to sign the partnership return for the taxable year under examination must authorize the election. Check Part III signature block.
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