Form 8894 - Request To Revoke Partnership Level Tax Treatment Election Page 2

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Form 8894 (Rev. 9-2017)
Page
What’s New
Who Must Sign
The revocation made with this form is available only for
Each partner who holds or held an interest in the partnership
partnership tax years beginning before January 1, 2018 and for
during the tax year for which the revocation is filed must sign
tax years in which no election under Temporary Regulations
the form. This includes all partners during the year, not just
section 301.9100-22T is in effect.
those who were partners at the end of the tax year. This will be
deemed to have occurred if all partners listed on the Schedules
General Instructions
K-1 of the Form 1065 filed for the revocation year, sign the
request.
Section references are to the Internal Revenue Code unless
A husband and wife are generally considered as one partner,
otherwise noted.
and should both sign the election. One spouse may sign for the
Purpose of Form
other if acting under a power of attorney, which, if not previously
filed, must accompany this form. Corporate partners should
Form 8894 is used only by small partnerships revoking a prior
name the corporation, with the signature of the appropriate
election to be governed by the unified audit and litigation
corporate officer. Attach a continuation sheet if more signature
procedures as set forth in section 6231(a)(1)(B)(ii) (prior to
space is needed.
amendment by BBA). A “small partnership” is defined as any
partnership having 10 or fewer partners each of whom is an
Paperwork Reduction Act Notice
individual (other than a nonresident alien), a C corporation, or an
estate of a deceased partner. For this pupose, a husband and
We ask for the information on this form to carry out the Internal
wife (and their estates) are treated as one partner.
Revenue laws of the United States. You are required to give us
the information. We need it to ensure that you are complying
Note: If the partnership does not qualify as a small partnership
with these laws and to allow us to figure and collect the right
for the tax year shown (after a revocation of the prior election),
amount of tax.
a revocation cannot be made and will not be accepted.
You are not required to provide the information requested on
Where To File
a form that is subject to the Paperwork Reduction Act unless
the form displays a valid OMB control number. Books or
Form 8894 must be sent to the address below.
records relating to a form or its instructions must be retained
Department of the Treasury
as long as their contents may become material in the
Internal Revenue Service Center
administration of any Internal Revenue law. Generally, tax
Ogden, UT 84201
returns and return information are confidential, as required by
section 6103.
The form must be filed at the address listed above by the due
date (including extensions) of the partnership return for the tax
The time needed to complete and file this form will vary
year shown. Notification will be sent as to the acceptance or
depending on individual circumstances. The estimated burden
denial of the request for revocation.
for business taxpayers filing this form is approved under OMB
control number 1545-0123 and is included in the estimates
shown in the instructions for their business income tax return.

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