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Form 7036: Election under Section 1101(g)(4) of the Bipartisan Budget Act of 2015
Internal Revenue Service Form 7036 is used by partnerships selected for examination to elect the centralized partnership audit regime under the Bipartisan Budget Act of 2015; the election must be submitted within 30 days of the IRS notice of selection for examination.
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IRS Form 7036 - Election under Section 1101(g)(4) of the Bipartisan Budget Act of 2015
Internal Revenue Service Form 7036 is used by partnerships selected for examination to elect the centralized partnership audit regime under the Bipartisan Budget Act of 2015; the election must be submitted within 30 days of the IRS notice of selection for examination.
Risk Radar
Scan points- 1Submitting the election after the 30‑day deadline makes it invalid.
- 2Submitting the election after the 30‑day deadline following the IRS notice of selection.
- 3Making the election for a partnership year outside the allowed range (before Nov 2 2015 or after Jan 1 2018).
- 4Filing the election when an AAR has already been filed or deemed filed.
- 5Failing to affirm that the partnership is not insolvent or anticipating bankruptcy.
Plain English
Form 7036 lets a partnership that has been chosen for an IRS audit choose to have the new centralized audit rules apply to its return. The partnership must confirm it is not insolvent, not in bankruptcy, and can pay any potential underpayment. It also designates a partnership representative and requires a signature.
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 selected for examination wishes to elect the centralized partnership audit regime under the Bipartisan Budget Act of 2015 for taxable years beginning after November 2, 2015 and before January 1, 2018, and the election must be filed within 30 days of the IRS notice of selection.
- Do not use it when the partnership is insolvent, expects insolvency, is subject to a bankruptcy petition, lacks sufficient assets, or when an AAR or an amended partnership return has already been filed.
Form selector
Use this form or another form?
Partnership receives IRS notice of selection for examination
Election must be made to apply centralized audit regime
✓ Verify notice date is within 30 days
Partnership wants to revoke election after filing
Revocation requires IRS consent per source
✓ Confirm IRS consent obtained
Partnership files after deadline for election
Late election not permitted per source
✓ Ensure election submitted within 30 days
Deadline or filing window
The trigger event is the IRS notice of selection for examination. The election must be submitted within 30 days of that notice. No extension is provided in the source.
Checklist
What you need before filling it out
Part I – Partnership name
Partnership's legal name as on tax return · Form 7036, Part I
Part I – Taxpayer Identification Number
Employer Identification Number (EIN) of partnership · Form 7036, Part I
Part I – Tax period beginning date
Start date of the partnership tax year · Form 7036, Part I
Part II – Partnership representative’s name
Name of designated partnership representative · Form 7036, Part II
Signature line
Authorized signature of Tax Matters Partner or authorized individual · Form 7036, final page
Before you submit
- 1Verify the IRS notice of selection date is within the past 30 days.
- 2Enter the partnership’s name exactly as on the partnership return.
- 3Enter the correct partnership EIN.
- 4Fill in the tax period beginning and ending dates for the year of examination.
- 5Indicate the date of the IRS selection notice in Part I.
- 6Designate a partnership representative and provide their TIN and address in Part II.
- 7Sign and date the form as the Tax Matters Partner or authorized signer.
- 8Attach a copy of the IRS notice of selection for reference.
- 9Review the form for completeness and legibility before mailing.
- 10Mail the completed Form 7036 to the address indicated in the IRS notice.
How to file this form
- 1Complete Part I with partnership identification and election statements.
- 2Complete Part II by designating the partnership representative.
- 3Sign and date the form in Part III.
- 4Attach the IRS notice of selection for examination.
- 5Make a copy of the completed Form 7036 for your records.
- 6Mail the original Form 7036 to the IRS address specified in the notice.
- 7Obtain mailing receipt as proof of filing.
Known limitations
- 1Applies only to partnership returns with taxable years beginning after November 2, 2015 and before January 1, 2018.
- 2Election must be submitted within 30 days of the IRS notice of selection for examination.
- 3Election may not be made if an AAR has been filed or deemed filed on behalf of the partnership before the BBA amendment.
- 4Election may not be made if an amended partnership income return has been filed or deemed filed.
- 5Partnership must not be insolvent, must not anticipate insolvency, must not be subject to a bankruptcy petition, and must have sufficient assets to pay any potential imputed underpayment.
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.
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Fillable formOpen in Editor->The form is the April 2017 edition (revision 04/17). The source does not indicate a newer version or a latest‑information page.
What changed or needs a fresh check
- Edition date — confirm the form shows April 2017 (revision 04/17)
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — confirm a signature and date are provided on the form
Quick Facts
Downloads
After you file
- 1Retain the signed Form 7036 with the partnership’s permanent records.
- 2Keep the notice of selection and related correspondence for at least three years after filing.
- 3Monitor for an IRS acknowledgment or acceptance notice regarding the election.
- 4If the election is rejected, file a corrected Form 7036 with the IRS promptly.
- 5Preserve the designated partnership representative’s contact information for future audits.
Sources
- SRCForm p.1 — election applicable for taxable years beginning after November 2, 2015 and before January 1, 2018.
- SRCForm p.1 — election must be provided to the IRS contact within 30 days from the notice of selection.
- SRCForm p.1 — election may not be made if an AAR has been filed or deemed filed before the BBA amendment.
- SRCForm p.1 — election may not be made if an amended partnership return has been filed or deemed filed.
- SRCForm p.1 — partnership must not be insolvent and must not reasonably anticipate insolvency.
- SRCForm p.1 — partnership must not be subject to a bankruptcy petition.
- SRCForm p.1 — partnership must have sufficient assets to pay any potential imputed underpayment.
- SRCNot stated in the official source — verify on the agency site
Common confusion points
Can I file the election after the 30‑day window?
I think the deadline might be flexible.
→ Verify the election was provided to the IRS contact within 30 days of the notice.
What if we already filed an AAR before the BBA amendment?
The form states an election is not allowed after an AAR is filed.
→ Confirm no AAR was filed or deemed filed prior to making the election.
Is an amended partnership return a barrier to the election?
The source lists amended returns as a disqualifier.
→ Ensure no amended return has been filed or deemed filed for the year.
Do we need to be non‑insolvent to elect?
The eligibility criteria require the partnership not be insolvent.
→ Check that the partnership is not insolvent and does not anticipate insolvency.
Will a pending bankruptcy affect our ability to elect?
The form prohibits partnerships subject to a bankruptcy petition.
→ Confirm the partnership is not currently and does not anticipate a bankruptcy petition.
Can we change the designated partnership representative after filing?
The form only requires a representative at the time of election.
→ Verify the representative’s information is correct on the filed form; changes require a new election.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 7036 – election is not allowed if an AAR or an amended partnership return has been filed.
Questions about IRS Form 7036
What is IRS Form 7036 used for?
Form 7036 lets a partnership that has been chosen for an IRS audit choose to have the new centralized audit rules apply to its return. The partnership must confirm it is not insolvent, not in bankruptcy, and can pay any potential underpayment. It also designates a partnership representative and requires a signature.
Who must file IRS Form 7036?
The Tax Matters Partner or any individual authorized to sign the partnership return for the taxable year under examination must file IRS Form 7036.
What information does IRS Form 7036 require?
Part I collects the partnership’s name, TIN, tax period dates, and eligibility statements about insolvency, bankruptcy, and asset sufficiency. Part II designates the partnership representative with name, TIN, address, and phone. Part III requires the authorized signer’s signature and date.
When is IRS Form 7036 due?
The election must be provided to the IRS person identified in the notice of selection for examination within 30 days from the date of that notice. It is only available for partnership returns with taxable years beginning after November 2, 2015 and before January 1, 2018.
How do I complete IRS Form 7036?
First, complete Part I with the partnership’s identifying information and affirm the eligibility statements. Next, fill Part II to name and locate the partnership representative. Then, sign and date Part III as the Tax Matters Partner or authorized signatory. Finally, deliver the completed election to the IRS contact named in the selection notice within the 30‑day window.
What happens if IRS Form 7036 is filed incorrectly?
If the election is filed when an AAR has already been filed or an amended return has been filed, it is invalid and can only be revoked with IRS consent. Filing outside the allowed year range also invalidates the election.
Can I file the election after the 30‑day window?
I think the deadline might be flexible. Verify the election was provided to the IRS contact within 30 days of the notice.
What if we already filed an AAR before the BBA amendment?
The form states an election is not allowed after an AAR is filed. Confirm no AAR was filed or deemed filed prior to making the election.
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