Form 8893

(Rev. September 2017)

Department of the Treasury 

Internal Revenue Service 

Election of Partnership Level Tax Treatment 

▶ For partnership tax years beginning before January 1, 2018.

▶ Go to www.irs.gov/Form8893 for the latest information.

For tax year beginning , 20 , and ending , 20

OMB No. 1545-0123

Type 

or 

Print

Name of partnership

Number, street, and room or suite no. If a P.O. box, see the instructions.

City or town, state or province, country, and ZIP or foreign postal code

Employer identification number 

Election—Available only for partnership tax years beginning before January 1, 2018

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

Internal Revenue Code (prior to the amendment by the Bipartisan Budget Act of 2015 (BBA)) apply with respect to this 

partnership. This election will subject the partnership to the unified audit and litigation procedures of sections 6221 

through 6234 (prior to amendment by BBA). 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. 

Partners’ Signatures 

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 tax 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. 

Signature Date 

For Paperwork Reduction Act Notice, see instructions. Cat. No. 37701Y Form 8893 (Rev. 9-2017)
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.