Rev. December 2018
Form 8979 is used by eligible individuals to claim certain tax credits and deductions. It includes information about the filer's income, deductions, and credits, as well as instructions for calculating and claiming the appropriate tax benefits.
If a partnership fails to designate a partnership representative on the original Form 1065, then there is no partnership representative in effect and the partnership can designate or appoint one using Form 8979.
Form 8979, U.S. Person Withholding Certificate for Individuals, Estates and Trusts and for Foreign Entities, is used to designate or appoint a partnership representative and/or designated individual to make certain elections on behalf of the partnership or estate/trust.
A revocation is when an entity or individual formally withdraws or cancels a previously made designation or appointment of a partnership representative or designated individual using Form 8979. A revocation may also include the appointment of a successor partnership representative or designated individual.
An authorized person representing the partnership or estate/trust must sign Form 8979. An entity partnership representative must also have a designated individual with substantial presence in the United States.
When filing Form 8979, you must include the name, mailing address, TIN, and telephone number of both the partnership representative (if applicable) and designated individual. Additionally, you must sign and date the form.
Form 8979 is one of Tax forms that are documents used to report information related to taxes to the relevant tax authority. There are various types of tax forms, including federal, state, and local tax forms, which can vary depending on the taxpayer's circumstances and location.
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