Form 8893 Election of Partnership Level Tax Treatment

OMB No. 1545-1912 (December 2004)

Department of the Treasury

Internal Revenue Service

Partnership’s name, address, and ZIP code Employer identification number

Election

Signature Date

For Paperwork Reduction Act Notice, see page 2. Cat. No. 37701Y Form 8893 (12-2004)

For tax year beginning , 20 and ending , 20

Partners’ Signatures

We, the partners of the above named partnership, elect to have the provisions of subchapter C of chapter 63 of

the Internal Revenue Code apply with respect to this partnership. This election will subject the partnership to the

unified audit and litigation procedures of sections 6221 through 6234. We understand that this election is

revocable only with IRS consent. All partners, who were members of the partnership at any time during the tax

year shown above, have signed this form.

All partners, who were partners at any time during the tax year shown above, must sign below.

Under penalties of perjury, I declare that I was a partner during the taxable year as stated above and my

signature confirms my agreement with the request for election. I have examined this consent statement, and to

the best of my knowledge and belief, it is true, correct, and complete.
Form 8893 (12-2004) Page 2

General Instructions

Section references are to the Internal Revenue Code unless

otherwise noted.

Purpose of Form

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.

Paperwork Reduction Act Notice

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. A revocation of the election can

be requested by filing Form 8894, Request to Revoke

Partnership Level Tax Treatment Election.

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.

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. 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). 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 pupose, a husband

and wife (and their estates) are treated as one partner.

How To File

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.

The time needed to complete and file this form will vary

depending on individual circumstances. The estimated

average time is:

Recordkeeping 1 hr., 25 min.

If you have comments concerning the accuracy of these

time estimates or suggestions for making this form simpler,

we would be happy to hear from you. See the instructions for

the tax return with which this form is filed.

Learning about the

law or the form 24 min.

Preparing and sending

the form to the IRS 25 min.