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Form 8979: Partnership Representative Designation or Resignation
IRS Form 8979 is used for Partnership Representative Designation or Resignation, filed by a partnership to formally name its representative. A valid designation automatically revokes any existing PR designation.
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IRS Form 8979 - Partnership Representative Designation or Resignation
IRS Form 8979 is used for Partnership Representative Designation or Resignation, filed by a partnership to formally name its representative. A valid designation automatically revokes any existing PR designation.
Risk Radar
Scan points- 1If you designate an entity PR but fail to appoint a Designated Individual (DI), the designation is invalid.
- 2Failing to designate a PR when required by the partnership's tax return.
- 3Designating an entity PR without simultaneously appointing a Designated Individual (DI) in Part II.
- 4Omitting the U.S. mailing address or TIN for the designated individual/PR.
- 5Submitting the form without checking the appropriate box on Line 1 of Part I.
Plain English
This form allows a partnership to officially appoint someone—either an individual or another business entity—to act as its official representative (PR). It is also used when the current representative decides to step down from their role. Filing this document ensures the IRS knows who is legally authorized to handle the partnership's tax matters.
Submission Date
- Filing date: 2025-10-06 22:10:21
- 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 needs to formally designate an individual (PR) or entity (PR) as its representative, which automatically revokes any previous designation.
- Do not use it when the designated PR is resigning; in that case, the PR or DI may submit Form 8979 specifically for resignation.
- Check Form 1065 instead if you are filing the partnership tax return itself, as Form 8979 must accompany the partnership's return.
Form selector
Use this form or another form?
Filing with an Administrative Adjustment Request (AAR)
The designation is treated as occurring prior to the AAR filing and effective on the date the AAR is filed.
✓ Check if you are submitting alongside a related tax return.
Filing after receiving specific notices
Submission is required following issuance of these IRS letters to formally notify the agency.
✓ Confirm which notice triggered the need for Form 8979.
Filing with a Pass-Through Statement
This applies to pass-through partnerships that have not elected out of the Bipartisan Budget Act (BBA).
✓ Ensure you are using Form 8985 as the transmittal/tracking report.
Deadline or filing window
A partnership must file Form 8979 for the tax year on its return. There is no specific extension mentioned in the source, but only one designated PR can be active at any point during that partnership tax year.
Checklist
What you need before filling it out
Partnership Name
Type or Print Name of Partnership · Form 8979, Part I
EIN Number
Employer identification number · Form 8979 (Header)
Tax Year Ending Date
/ / (on header) · Form 8979 (Header)
Reason for Filing Checkbox
Selecting designation or resignation box(es) in Part I · Form 8979, Part I
Designation/Resignation Action
PR/DI name and type (Individual/Entity) · Form 8979, Part I
Filing Context Checkbox
Checking box for Administrative Adjustment Request · Form 8979 (Header)
Before you submit
- 1Verify the form reflects the September 2025 revision.
- 2Confirm that the partnership's name and EIN number are correctly entered at the top of Form 8979.
- 3Check the box(es) in Part I to affirmatively state whether the filing is a designation or resignation.
- 4If designating an entity PR, ensure a Designated Individual (DI) is also appointed in Part I.
- 5Confirm that the Tax Year Ending date matches the partnership's tax year.
- 6Check the box indicating if the form is being filed with an Administrative Adjustment Request.
- 7Ensure the authorized person of the partnership signs in Part IV-A.
How to file this form
- 1Complete all required fields on Form 8979, including the Tax Year Ending date and the appropriate designation/resignation boxes in Part I. Proof: Completed header and Part I.
- 2If designating an entity PR, ensure a Designated Individual (DI) is appointed in Part I of Form 8979. Proof: Filled-in DI name/type on Part I.
- 3Sign the form as the authorized person of the partnership in Part IV-A, or sign as the resigning PR/DI in Part IV-B. Proof: Signature in Part IV.
- 4Mail or fax Form 8979 to the current IRS employee point of contact, unless filing with an AAR. Proof: Sent via mail/fax to designated IRS contact.
Known limitations
- 1A valid designation of a Partnership Representative (PR) automatically revokes any existing PR designation.
- 2If a new PR for a BBA partnership appoints an individual as power of attorney, it must submit Form 2848, even if that person was previously appointed by a prior PR for the same taxable year.
- 3The designated PR or Designated Individual (DI) must have substantial presence in the United States, which requires them to make themselves available to meet with the IRS, have a U.S. TIN, and possess a U.S. street address and telephone number with a U.S. area code.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
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Fillable formOpen in Editor->The current edition is dated September 2025, and readers should check IRS.gov/form8979 for the latest information regarding Form 8979.
What changed or needs a fresh check
- Edition date — confirm the revision date reads September 2025.
- IRS Catalog Number — confirm the number is 69667V (dated Oct 3, 2025).
- Mailing address — confirm you are mailing or faxing to your current IRS employee point of contact (e.g., revenue agent, appeals officer, counsel) unless filing with an AAR.
- Signature — ensure the form is signed by the authorized person of the partnership (Part IV-A) and/or the resigning PR or DI (Part IV-B).
Quick Facts
Downloads
After you file
- 1Keep a copy of Form 8979.
- 2The form should be filed as discussed in the instructions (see 'When To File').
- 3If submitting with an Administrative Adjustment Request (AAR), the designation is treated as occurring prior to the AAR filing and effective on the date the AAR is filed.
- 4Use Form 8822, Change of Address, or Form 8822-B, Change of Address or Responsible Party—Business, if you need to change your address with the IRS.
Sources
- SRCInstructions p.1 — The purpose of Form 8979 is for the partnership to designate a PR and appoint a DI (if the PR is an entity), or for the PR/DI to resign.
- SRCInstructions p.1 — A valid designation of a PR automatically revokes any existing PR designation, and Part I has two boxes: one for designating PR/DI and one for resignation.
- SRCInstructions p.1 — The PR (and DI if entity) must have substantial presence in the U.S., which includes having a U.S. TIN and address/phone number with a U.S. area code.
- SRCInstructions p.2 — Form 8979 can be filed directly to the current IRS employee point of contact, or it can be mailed/faxed.
- SRCInstructions p.1 — A partnership must designate a PR on its return filed for the partnership tax year; at any time during that year, there can only be one designated PR.
- SRCInstructions p.2 — If Form 8979 is submitted with an Administrative Adjustment Request (AAR), it should be filed according to instructions for filing an AAR at IRS.gov/BBAAAR.
Common confusion points
Who can file Form 8979?
A partnership (through an authorized person) may submit it; a PR or DI may also submit it when resigning.
→ Check Part I and Part III of the form to see who is filing.
What happens if we don't designate a PR?
If the partnership fails to designate a PR (and appoint a DI, if applicable), the IRS will make the designation for you.
→ Verify this on Instructions p.1.
When must we file Form 8979?
A partnership must designate a PR on its return filed for the partnership tax year, though it can be filed at any time during that tax year.
→ Check General Instructions on Instructions p.1.
Does filing with an AAR change when the designation is effective?
Yes; if submitted with an AAR, the designation is treated as occurring prior to the AAR filing and becomes effective on the date the AAR is filed.
→ See instructions for Form 8979 (Rev. 9-2025) on Instructions p.1.
What defines an 'authorized person'?
An authorized person is a partner who was associated with the partnership at any time during the partnership tax year to which the form relates.
→ Check General Instructions on Instructions p.1.
Can we file Form 8979 if our PR is an entity?
Yes; the partnership can designate an entity as the PR and appoint a Designated Individual (DI) if that entity PR needs one.
→ This is noted in Part I revisions on Instructions p.1.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8822, Change of Address, is used to update your home address with the IRS.
- Form 8822-B, Change of Address or Responsible Party—Business, is used to change a business address.
Questions about IRS Form 8979
What is IRS Form 8979 used for?
This form allows a partnership to officially appoint someone—either an individual or another business entity—to act as its official representative (PR). It is also used when the current representative decides to step down from their role. Filing this document ensures the IRS knows who is legally authorized to handle the partnership's tax matters.
Who must file IRS Form 8979?
A partnership must file Form 8979 to designate a Partnership Representative or Designated Individual, or to resign as one of those roles.
What information does IRS Form 8979 require?
The form collects partnership details in its initial section and then gathers specific representative information. Part I indicates the reason for filing (designation/resignation), while Part II provides names, addresses, TINs, and phone numbers for the PR and any appointed DI.
When is IRS Form 8979 due?
A partnership must designate a PR on the return filed for that partnership tax year. At any time during the partnership tax year, only one designated PR can be in effect.
Where do I file IRS Form 8979?
If Form 8979 is submitted with an AAR, it should follow the instructions for filing an AAR at IRS.gov/BBAAAR. Otherwise, mail or fax it to the attention of the current IRS employee point of contact.
How do I complete IRS Form 8979?
The partnership first fills out the partnership information, then checks Part I to indicate designation or resignation. If designating an entity PR, both the PR and DI lines in Part II must be completed before signing Part IV, Section A. The resigning party completes Part III and signs Part IV, Section B.
What happens if IRS Form 8979 is filed incorrectly?
If a partnership fails to designate a PR (and appoint a DI), the IRS will designate one and appoint a DI, if applicable.
Who can file Form 8979?
A partnership (through an authorized person) may submit it; a PR or DI may also submit it when resigning. Check Part I and Part III of the form to see who is filing.
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