File an administrative adjustment request for a BBA partnership

ob体育 to file an administrative adjustment request (AAR) to correct errors to items for a partnership under the Bipartisan Budget Act (BBA) of 2015.
Tax Administration (Non-Authoritative)
Businesses

BBA centralized partnership audit regime

Find partnership filing requirements, elect-out procedures and regulations for the centralized partnership audit regime enacted by the Bipartisan Budget Act of 2015 (BBA).
Tax Administration (Non-Authoritative)
Businesses, Partnerships

Designate or change a partnership representative

Find how to designate or change a partnership representative under the BBA centralized partnership audit regime and who’s eligible.
Tax Administration (Non-Authoritative)
Businesses

BBA partnership audit process

Find notices to expect from the IRS and procedures to follow during the BBA partnership audit process.
Tax Administration (Non-Authoritative)
Businesses, Partnerships

Electronic submission of forms by audited BBA partnerships and their pass-through partners

Get instructions to electronically submit forms and request push out tracking numbers for audited BBA partnerships and their pass-through partners.
Tax Administration (Non-Authoritative)
Tax Professionals, Businesses, Partnerships