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Form 8979: Partnership Representative Designation or Resignation
IRS Form 8979 is used by a partnership to designate a partnership representative and, if the representative is an entity, to appoint a designated individual, or to resign the representative or individual. A valid designation automatically revokes any prior PR designation.
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IRS Form 8979 - Partnership Representative Designation or Resignation
IRS Form 8979 is used by a partnership to designate a partnership representative and, if the representative is an entity, to appoint a designated individual, or to resign the representative or individual. A valid designation automatically revokes any prior PR designation.
Risk Radar
Scan points- 1Designating an entity PR without appointing a designated individual invalidates the filing.
- 2Designating an entity partnership representative without also providing the designated individual’s name, address, TIN, and phone.
- 3Leaving Part IV, Section A unsigned, so the partnership’s authorized person does not sign the designation.
- 4Failing to sign Part IV, Section B when the partnership representative or designated individual is resigning.
- 5Checking both line 1 (designation) and line 2 (resignation) on Part I, creating conflicting filing purposes.
Plain English
Form 8979 lets a partnership name who will act as its official representative to the IRS. If the representative is a company, the partnership must also name a designated individual to act on its behalf. The same form can be used by the representative or the individual to step down.
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 designates a partnership representative and, if the representative is an entity, appoints a designated individual, or when the PR or DI resigns.
- Do not use it when no change to the partnership representative or designated individual is being made.
- Check Form 8082 instead when filing an administrative adjustment request for reasons other than only making a designation.
Form selector
Use this form or another form?
IRS exam notice received
Used to submit Form 8979 in response to an examination
✓ Confirm the exam notice reference number
Administrative adjustment request for reasons other than designation
AAR must be filed with Form 8082 (or 1065X) before submitting Form 8979
✓ Verify the AAR filing date
Changing partnership’s address
Address changes require Form 8822-B, not Form 8979
✓ Ensure the new address matches IRS records
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Part I Reason for Filing
Check box indicating designation or resignation · Form 8979 Part I
Tax Year Ending
Partnership tax year end date (MM/DD) · Form 8979 header
Employer Identification Number
Partnership EIN · Form 8979 top section
Signature of authorized person
Authorized partner signature · Form 8979 Part IV(A)
Signature of resigning PR or DI
Signature of PR or designated individual · Form 8979 Part IV(B)
Before you submit
- 1Verify the revision date on the form is September 2025
- 2Confirm the partnership name and EIN are entered correctly
- 3Check the tax year ending is correct
- 4Select the appropriate box in Part I for designation or resignation
- 5If designating an entity PR, complete the designated individual appointment box
- 6Ensure the authorized person’s signature appears in Part IV(A)
- 7If resigning, ensure the PR or DI signature appears in Part IV(B)
- 8If filing with an AAR, tick the AAR checkbox
- 9Confirm the mailing or fax address of the IRS employee point of contact
- 10Retain a copy of the completed Form 8979 for your records
How to file this form
- 1Enter partnership name, EIN, and address on the top of Form 8979
- 2Provide the tax year ending in the designated field
- 3Mark the appropriate reason for filing in Part I and, if applicable, supply DI details
- 4Obtain the authorized person’s signature in Part IV(A) and, if resigning, the PR or DI signature in Part IV(B)
- 5Assemble Form 8979 with any required AAR or related forms
- 6Mail or fax the package to the current IRS employee point of contact and obtain transmission confirmation
- 7File a copy of the submission for your records
Known limitations
- 1Form 8979 may be filed only directly to the current IRS employee point of contact after issuance of Letter 2205-D, Letter 5893, or Letter 5893-A (Instructions p.2).
- 2Form 8979 may be filed with an administrative adjustment request (AAR) only for reasons other than solely making a designation, and only before issuance of the above letters (Instructions p.2).
- 3Form 8979 may be filed with Form 8985 when a pass‑through partnership has not elected out of the Bipartisan Budget Act (Instructions p.2).
- 4Form 8979 may be filed with Form 8988 to elect an alternative to payment of the imputed underpayment (Instructions p.2).
- 5The partnership representative (PR) and designated individual (DI) must have substantial presence in the United States (Instructions p.1).
- 6Only one partnership representative may be designated at any time during the partnership tax year (Instructions p.1).
- 7An authorized person filing the form must have been a partner at any time during the partnership tax year (Instructions p.1).
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.
Almost done reviewing the fields?
Fillable formOpen in Editor->The form is revised September 2025; the instructions direct users to www.irs.gov/Form8979 for the latest information. The title changed from “Partnership Representative Revocation, Designation, and Resignation” to “Partnership Representative Designation or Resignation.”
What changed or needs a fresh check
- Edition date — confirm the revision reads September 2025
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source (mail or fax to IRS employee point of contact)
- Signature — Confirm authorized person signs Part IV(A) and resigning PR/DI signs Part IV(B)
Quick Facts
Downloads
After you file
- 1If Form 8979 is submitted with an AAR, the PR designation becomes effective on the AAR filing date (Instructions p.2).
- 2To change the partnership’s home address after filing, submit Form 8822 rather than modifying Form 8979 (Instructions p.2).
- 3To change the partnership’s business address after filing, submit Form 8822-B (Instructions p.2).
- 4When mailing or faxing Form 8979, send it to the current IRS employee point of contact (e.g., revenue agent, appeals officer, counsel) (Instructions p.2).
Sources
- SRCInstructions p.1 — Form 8979 is used to designate a PR and appoint a DI, and also to resign the PR or DI.
- SRCInstructions p.1 — A valid designation automatically revokes any prior PR designation.
- SRCInstructions p.1 — The PR (and DI if the PR is an entity) must have substantial presence in the United States.
- SRCInstructions p.1 — At any time during the partnership tax year, there can be only one designated PR.
- SRCInstructions p.1 — An authorized person is a person who was a partner at any time during the partnership tax year.
- SRCInstructions p.1 — If a new PR wants to appoint a power of attorney, a Form 2848 must be submitted.
- SRCInstructions p.2 — Form 8979 may be submitted directly to the current IRS employee point of contact after issuance of Letter 2205‑D, Letter 5893, or Letter 5893‑A.
- SRCInstructions p.2 — Form 8979 may be submitted with an AAR for reasons other than only making a designation, prior to issuance of those letters.
- SRCInstructions p.2 — Form 8979 may be submitted with Form 8985 when the partnership has not elected out of the BBA.
- SRCInstructions p.2 — Form 8979 may be submitted with Form 8988 to elect an alternative to payment of the imputed underpayment.
- SRCInstructions p.2 — If Form 8979 is submitted with an AAR, the designation is effective on the AAR filing date.
- SRCInstructions p.2 — To change a home address, use Form 8822; to change a business address, use Form 8822‑B.
Common confusion points
Can I file Form 8979 to change the PR after we already filed Form 1065?
The form is used to designate a PR on the partnership’s return, but changes can also be submitted later in the specific situations listed.
→ Verify that the filing situation matches one of the allowed scenarios (Instructions p.2).
Do I need to file Form 2848 when a new PR wants to appoint a power of attorney?
The instructions state a power of attorney must be filed on Form 2848 even if previously appointed.
→ Confirm a Form 2848 is attached for the POA (Instructions p.1).
What qualifies as “substantial presence” for the PR and DI?
The source lists three criteria: availability for in‑person meetings, a U.S. TIN, and a U.S. street address with a telephone area code.
→ Check that the PR/DI meets all three criteria (Instructions p.1).
Who is allowed to sign as the authorized person on Form 8979?
An authorized person is defined as anyone who was a partner at any time during the relevant tax year.
→ Ensure the signer was a partner during that tax year (Instructions p.1).
Can I submit Form 8979 directly to the IRS without receiving a Letter 2205-D, 5893, or 5893‑A?
Direct submission is only permitted after receiving one of those letters or in the other enumerated situations.
→ Confirm receipt of the required IRS letter before direct submission (Instructions p.2).
If I file Form 8979 with an AAR, does the designation take effect before or after the AAR?
The designation is treated as occurring prior to the filing of the AAR and effective on the AAR filing date.
→ Verify the AAR filing date is the effective date for the designation (Instructions p.2).
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8822 — change of home address after filing Form 8979.
- Form 8822-B — change of business address or responsible party after filing Form 8979.
Questions about IRS Form 8979
What is IRS Form 8979 used for?
Form 8979 lets a partnership name who will act as its official representative to the IRS. If the representative is a company, the partnership must also name a designated individual to act on its behalf. The same form can be used by the representative or the individual to step down.
Who must file IRS Form 8979?
The partnership files Form 8979 to designate a partnership representative or to resign one, and the partnership representative or designated individual files it to resign.
What information does IRS Form 8979 require?
The form collects the partnership’s name, address, EIN, and tax‑year ending date, plus the PR’s (and DI’s, if applicable) name, address, TIN, and telephone number. It also records resignation details when applicable.
Where do I file IRS Form 8979?
Mail or fax Form 8979 to the attention of the current IRS employee point of contact (for example, a revenue agent, appeals officer, or counsel). If filing with an AAR, follow the AAR filing instructions on IRS.gov/BBAAAR.
How do I complete IRS Form 8979?
First, check line 1 on Part I for a designation or line 2 for a resignation. Then complete Part II with the PR’s information, and also the DI’s information when the PR is an entity. If resigning, fill out Part III with the resigning party’s details. Finally, sign Part IV Section A as the partnership’s authorized person and Section B as the resigning PR or DI, then mail or fax the form as directed.
What happens if IRS Form 8979 is filed incorrectly?
If an entity PR is designated without a DI, the designation is invalid and the existing PR remains in effect. If the partnership fails to designate a PR, the IRS will assign one and may appoint a DI.
Can I file Form 8979 to change the PR after we already filed Form 1065?
The form is used to designate a PR on the partnership’s return, but changes can also be submitted later in the specific situations listed. Verify that the filing situation matches one of the allowed scenarios (Instructions p.2).
Do I need to file Form 2848 when a new PR wants to appoint a power of attorney?
The instructions state a power of attorney must be filed on Form 2848 even if previously appointed. Confirm a Form 2848 is attached for the POA (Instructions p.1).
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