Form 8979: Designating or Resigning a Partnership Representative
Published November 8, 2026
Form 8979 is used by a partnership to designate a partnership representative (PR). If the PR is an entity, the form is also used to appoint a designated individual (DI). A PR or DI uses the same form to resign. The form is for partnerships under the audit rules of the Bipartisan Budget Act of 2015, called BBA partnerships.
This post is general information from the IRS form and its instructions. It does not say who should serve as a PR, and it does not give legal advice for a particular partnership.
Who files the form
The partnership files Form 8979 to designate a PR. The instructions say a valid designation automatically revokes any existing PR designation and any existing DI appointment. The PR or DI files Form 8979 to resign.
The instructions say a partnership must designate a PR on its return. If no PR designation is in effect, the partnership may submit Form 8979 to designate one. The instructions list the other cases in which the form can be used.
Substantial presence in the United States
The PR must have substantial presence in the United States. If the PR is an entity, the DI must have it too. The instructions explain the term and list the requirements. One of them is a U.S. street address and a telephone number.
Check these requirements before you name a PR or DI. A designation that does not meet them can be invalid.
Part I: the reason for filing
Part I has two lines. Check line 1 to designate an individual PR, or to designate an entity PR and appoint a DI. Check line 2 to resign as the PR or DI. The person signing the form affirms the statement that goes with the box checked.
If the form is filed with an administrative adjustment request (AAR), check the box immediately above Part I. The instructions give separate guidance for filing with an AAR.
Parts II and III
Part II is for a designation or appointment, with or without revocation. Enter the partnership's information, the name and taxpayer identification number of the PR, and the DI's details if an entity PR is named.
Part III is for a resignation. Enter the name, taxpayer identification number, and contact information of the resigning PR or DI. The instructions give examples of how to complete the resignation lines for an individual PR, a DI, and an entity PR.
Part IV: signatures
Part IV has two sections. Section A is signed by an authorized person when the form designates or appoints a PR or DI. An authorized person is someone who can legally bind the partnership or LLC under applicable state law. Section B is signed by the resigning PR or DI.
If the authorized person is an entity, enter the name and title of the individual who signs for that entity.
Mistakes to avoid
- Naming an entity PR without appointing a DI.
- Leaving the DI lines blank when an entity PR is named.
- Filling in the DI lines when an individual PR is named.
- Forgetting the AAR box when the form is filed with an AAR.
- Leaving a signature block unsigned.
The PR rules come from the BBA audit regime, which applies to partnerships with tax years beginning after 2017 unless they elect out. For a related partnership form, see Form 8978: The Partner's Additional Reporting Year Tax.
The tax year line
The instructions say the designation or resignation applies to the tax year named on the form. Check the tax year line before you sign, and make sure it matches the year the change should take effect.
Keep a copy of the signed form and the IRS acknowledgment in the partnership's records. Check the current instructions before each filing, because the rules can change.
Sources: Sources: IRS, Form 8979, Partnership Representative Designation or Resignation (Rev. September 2025) (https://www.irs.gov/pub/irs-pdf/f8979.pdf); Instructions for Form 8979 (Rev. September 2025) (https://www.irs.gov/pub/irs-pdf/i8979.pdf) This is general information, not advice about your specific return.
