Form 8893 (Rev. 9-2017)
Page 2
What’s New
The election made with this form is available only for partnership
tax years beginning before January 1, 2018, and for tax years in
which no election under Temporary Regulations section
301.9100-22T is in effect.
General Instructions
Section references are to the Internal Revenue Code unless
otherwise noted.
Purpose of Form
Form 8893 is used only by small partnerships electing the
unified audit and litigation procedures as set forth in section
6231(a)(1)(B)(ii) (prior to amendment by BBA). A “small
partnership” is defined as any partnership having 10 or fewer
partners each of whom is an individual (other than a nonresident
alien), a C corporation, or an estate of a deceased partner. For
this purpose, a husband and wife (and their estates) are treated
as one partner.
How To File
This form must be attached to the partnership return for the tax
year shown and must be filed by the due date of the return
(including extensions). If the partnership files Form 1065 on
time, the election can be made on an amended return filed no
later than 6 months after the due date (excluding extensions) of
the original return. Write “FILED PURSUANT TO SECTION
301.9100-2” in the top margin of the amended return and file it
at the same address the original return was filed.
The election will be effective for the partnership tax year to
which the return relates and all subsequent tax years unless
revoked with IRS consent. However, the election will not be
effective for tax years beginning after 2017. A revocation of the
election can be requested by filing Form 8894, Request to
Revoke Partnership Level Tax Treatment Election.
Signing the Form
Each partner who was a partner in the partnership during the
tax year for which the election is filed must sign the form. This
includes all partners during the year, not just those who are
partners at the end of the year.
A husband and wife are generally considered as one partner,
and should both sign the election. Corporate partners should
name the corporation, with the signature of the appropriate
corporate officer. Attach a continuation sheet if more signature
space is needed.
Paperwork Reduction Act Notice
We ask for the information on this form to carry out the Internal
Revenue laws of the United States. You are required to give us
the information. We need it to ensure that you are complying
with these laws and to allow us to figure and collect the right
amount of tax.
You are not required to provide the information requested on
a form that is subject to the Paperwork Reduction Act unless
the form displays a valid OMB control number. Books or
records relating to a form or its instructions must be retained as
long as their contents may become material in the
administration of any Internal Revenue law. Generally, tax
returns and return information are confidential, as required by
section 6103.
The time needed to complete and file this form will vary
depending on individual circumstances. The estimated burden
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.
