United States Partnership Representative Requirements

The Bipartisan Budget Act of 2015 introduced new partnership audit rules, which require entities that file a partnership tax return in the United States (the "US") (Form 1065) to designate a 'Partnership Representative' and, where the Partnership Representative is an entity, a 'Designated Individual' to serve as the direct contact with the IRS in the case of an audit.

What are the Requirements?

The naming of a Partnership Representative is required for tax returns starting with the 2018 tax year and the named firm and/or individual must prove that it has "substantial presence" in the US as evidenced by:

• a US tax ID;
• a US telephone number;
• a US street address; and