Form 8893 Election of Partnership Level Tax Treatment

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I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM 8893, PAGE 1 of 2
PRINTS: HEAD TO HEAD
MARGINS: TOP 13mm (1⁄2 "), CENTER SIDES.
PAPER: WHITE, WRITING, SUB. 20 INK: BLACKFLAT
SIZE: 432mm (17") x 279mm (11")
FOLD TO: 216mm (81⁄2 ") x 279mm (11") PERFORATE: (NONE)

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form

8893

Action

Date

O.K. to print
Revised proofs
requested

Election of Partnership Level Tax Treatment
OMB No. 1545-1912

(December 2004)
Department of the Treasury
Internal Revenue Service

Signature

For tax year beginning

, 20

and ending

Partnership’s name, address, and ZIP code

, 20
Employer identification number

Election
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.
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 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.
Signature

For Paperwork Reduction Act Notice, see page 2.

Date

Cat. No. 37701Y

Form

8893

(12-2004)

3
I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM 7004, PAGE 2 of 2
PRINTS: HEAD TO HEAD
MARGINS: TOP 13mm (1⁄2 "), CENTER SIDES.
PAPER: WHITE, WRITING, SUB. 20 INK: BLACK
FLAT SIZE: 423mm (17") x 279mm (11")
FOLD TO: 216mm (81⁄2 ") x 279mm (11") PERFORATE: (NONE)

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 8893 (12-2004)

Page

2

General Instructions

Paperwork Reduction Act Notice

Section references are to the Internal Revenue Code unless
otherwise noted.

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
average time is:
Recordkeeping
1 hr., 25 min.
Learning about the
law or the form
24 min.
Preparing and sending
the form to the IRS
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.

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). 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
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. 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.