7036

Election under Section 1101(g)(4) of the Bipartisan Budget Act of 2015

Agency
IRS
Revision
April 2017
Fillable fields
22
Pages
1
Official source
IRS form page
Checked
October 21, 2026
Fill 7036 online
Page 1 of form 7036

Form 7036: Election Under Section 1101(g)(4) of the Bipartisan Budget Act of 2015

Form 7036 is the statement a partnership uses to elect to have the centralized partnership audit regime enacted by the Bipartisan Budget Act of 2015 (BBA) apply to a partnership return. The form says the election can be made for any partnership return filed for taxable years beginning after November 2, 2015 and before January 1, 2018, by either the Tax Matters Partner or an individual authorized to sign the partnership return for the taxable year under examination.

The one-page form has three parts. Part I identifies the partnership and the tax period and lists four statements about the partnership, starting with the date of the IRS letter selecting it for examination. Part II designates a partnership representative as defined in IRC Section 6223 as amended by the BBA. Part III is the signed declaration. The rules printed at the bottom say the rules for the time, form and manner of the election are in Temporary Regulations §301.9100-22T, published on August 5, 2016 as Treasury Decision (TD) 9780.

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Top of page 1 of Form 7036: Election Under Section 1101(g)(4) of the Bipartisan Budget Act of 2015, as printed by IRS

What's on Form 7036

Part I: partnership and tax period

The election statement, then the partnership name, taxpayer identification number, and the tax period beginning and ending dates.

Part I: four statements

The partnership was notified of selection for examination by a dated letter, is not insolvent, is not subject to a bankruptcy petition under Title 11, and has sufficient assets to pay the potential imputed underpayment.

Part II: partnership representative

The representative's name, taxpayer identification number, address, city, state, ZIP code, daytime telephone number and other information.

Part III: declaration and signer

A declaration under penalties of perjury that the signer is duly authorized to make the election, with the signer's name, TIN, address, phone, signature and date.

Rules printed on the form

Who may make the election, the 30-day delivery rule, when the election may not be made, revocation only with IRS consent, and the Temporary Regulations reference.

How to fill out Form 7036

  1. 1

    Identify the partnership return

    Enter the partnership name, its taxpayer identification number, and the tax period beginning and ending dates of the return the election covers.

  2. 2

    Enter the examination letter date

    In item 1, enter the date of the IRS letter that notified the partnership of its selection for examination.

  3. 3

    Review items 2 to 4

    Items 2 to 4 state that the partnership is not insolvent, is not and does not expect to be subject to a bankruptcy petition, and has sufficient assets for the potential imputed underpayment.

  4. 4

    Designate the representative

    In Part II, enter the partnership representative's name, taxpayer identification number, address and daytime telephone number, plus any other information.

  5. 5

    Sign Part III

    The Tax Matters Partner or authorized individual enters their name, TIN, address and phone, then signs and dates under penalties of perjury.

  6. 6

    Deliver within 30 days

    The form says to provide the statement to the IRS contact named in the notice of selection for examination within 30 days from the date of that notice.

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Where it goes, timing and limits

Who receives it

The individual identified in the notice of selection for examination as the IRS person to contact regarding the examination.

Deadline

The form says within 30 days from the date of the notice of selection for examination.

Years covered

Partnership returns filed for taxable years beginning after November 2, 2015 and before January 1, 2018.

When it cannot be made

The form says not after an AAR has been filed or deemed filed under section 6227(c) prior to amendment by the BBA, or after an amended return of partnership income has been filed or deemed filed.

Revocation

The form says the election may only be revoked with the consent of the Internal Revenue Service.

Related forms

Who completes Form 7036?

  • Partnerships under examination

    Part I says the partnership was notified of selection for examination by the IRS in a letter, whose date is entered on the form.

  • Tax Matters Partner or authorized signer

    The form says either the Tax Matters Partner or an individual authorized to sign the partnership return for the taxable year under examination is authorized to make this election.

  • The partnership representative

    Part II designates a partnership representative as defined in IRC Section 6223 as amended by the BBA, with a name, taxpayer identification number, address and phone.

  • The IRS examination contact

    The form says the statement is provided to the individual identified in the notice of selection for examination as the IRS person to contact regarding the examination.

  • Not after an AAR or amended return

    The form says the election may not be made if an AAR has been filed or deemed filed under section 6227(c) prior to amendment by the BBA, or if an amended return of partnership income has been filed or deemed filed.

A partnership under IRS examination makes the election, and the statement goes to the IRS contact named in the notice of selection for examination.

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Questions about Form 7036

What does Form 7036 do?

It elects to have the centralized partnership audit regime enacted by the Bipartisan Budget Act of 2015 apply to a partnership return that the IRS has selected for examination.

Which partnership returns can it cover?

The form says returns filed for taxable years beginning after November 2, 2015 and before January 1, 2018.

Who can sign Form 7036?

The form says either the Tax Matters Partner or an individual authorized to sign the partnership return for the taxable year under examination.

When and where is it delivered?

The form says to provide it to the IRS contact named in the notice of selection for examination within 30 days from the date of that notice. No mailing address is printed on the form.

Can the election be revoked?

The form says it may only be revoked with the consent of the Internal Revenue Service.

Where are the detailed rules?

The form points to Temporary Regulations §301.9100-22T, published on August 5, 2016 as Treasury Decision (TD) 9780.