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

Electronically submit the latest official IRS version of the forms during a BBA audit:

• Form 8980, Partnership Request for Modification of Imputed Underpayments Under IRC Section 6225(c) PDF
  • Publication 5346, Instructions for Form 8980 PDF
• Form 8981, Waiver of the Period Under IRC Section 6231(b)(2)(A) and Expiration of the Period for Modification Submissions Under IRC Section 6225(c)(7) PDF
• Form 8982, Affidavit for Partner Modification Amended Return Under IRC §6225(c)(2)(A) or Partner Alternative Procedure Under IRC §6225(c)(2)(B) PDF
• Form 8983, Certification of Partner Tax-Exempt Status for Modification Under IRC §6225(c)(3) PDF
• Form 8984, Extension of the Taxpayer Modification Submission Period Under Section 6225(c)(7) PDF
• Form 8985, Pass-Through Statement — Transmittal/ Partnership Adjustment Tracking Report (Required Under Sections 6226 and 6227) PDF
• Form 8986, Partner’s Share of Adjustment(s) to Partnership-Related Item(s) (Required Under Sections 6226 and 6227) PDF
• Form 8988, Election for Alternative to Payment of the Imputed Underpayment - IRC Section 6226 PDF
• Form 8989, Request to Revoke the Election for Alternative to Payment of the Imputed Underpayment PDF
• Form 14726, Waiver of the Notice of Final Partnership Adjustment (FPA) PDF
• Form 15027, Partnership Summary of Approved Modifications and the Imputed Underpayments (Download not available: IRS provides form to partnership to submit electronically)
• Form 15028, Certification of Publicly Traded Partnership to Notify Specified Partners and Qualified Relevant Partners for Approved Modifications Under IRC §6225(c)(5) PDF

Don’t submit an earlier version of a form, or a form other than the official IRS version found above or found on irs.gov, electronically. It will be rejected.

Download instructions

BBA audit forms are fillable PDFs that you must download and save to your computer to complete. Do not complete the forms in your web browser.

Follow these steps:

• Download and save the latest version of the forms to your computer.
• Open the PDF forms on your computer to complete them; do not complete them in your web browser.

If you are unable to download or open a form, check that Adobe is set as the program to open the form:

• Right click on any PDF file on your computer.
• Select ‘Properties.’
• Check that ‘Opens with’ is set to Adobe.

BBA audit forms

• Save and submit BBA audit forms in their original, fillable PDF format. Do not print and scan them unless instructions say otherwise.

Attachments

• You can scan, save and submit attachments as Zip, PDF, Word, or Excel formats. This includes signature pages and "Manual Signature" forms.
• Zip files can contain only PDF, Word, or Excel files. They cannot contain other Zip files.

Tips for saving files

Follow this guidance when you save BBA audit forms and attachments:

• Files must be under 100MB.
• Do not encrypt or password protect attachments.
• Use file names that are unique meaningful, and descriptive.
• Follow these naming requirements:
  • Allowed:
    • Alpha (A-Z) characters;
    • Numeric (0-9) characters;
    • Dash/hyphen (-);
    • Underscore (_);
    • Maximum of 50 characters (including the file extension);
    • File extensions: .doc, .docx, .pdf, .xls, .xlsx, .zip.
  • Not allowed:
    • Duplicate filenames (like ‘form.pdf’ and ‘form.doc.’)
    • Blank spaces
    • Consecutive dashes or underscores
    • Special characters (other than non-consecutive dashes or underscores)
    • Generic filenames such as "Other," "PDF Attachment," "Miscellaneous Information."

How you sign depends on the form. Use the table below for guidance.

BBA audit form signature requirements

* Signature requirements

• PIN signature: The 5-digit e-services PIN that serves as the signature which is transmitted as part of the electronically submitted form.
  • To create a e-services PIN: Complete Step 1: Sign up for a Secure Access account and select e-services PIN.
  • To modify an e-services PIN: Log in to PBBA Secure Access, select your "(PBBA)" account, then "Modify PIN."
  • The typed name of the person signing the form must exactly match the name you enter in Step 2: Apply for a PBBA TCC. For example: If the name entered in the TCC application is John T. Smith, the typed name on the form must be John T. Smith, not John Smith, JT Smith, etc. The name is also case-sensitive. John T. Smith on the TCC application should not be entered as JOHN T. SMITH on the form.
  • **POA for PR may sign these forms with PIN signature.
• Manual signature – separate file: Requires a separate file to be uploaded in addition to the completed fillable form. This file is referred to as the ‘signature page,’ with the scanned image of the manual signature on the form page.
• Manual signature – no separate file: Refers to a signature that is manually signed on a printed form that is then scanned and saved as a PDF to upload for electronic submission.

Beginning June 2, 2023, the IRS requires an ID.me account to access e-Services and other online applications.

(If you need help verifying your identity, see ID.me IRS Help)

PBBA Secure Access

Already have online access? Skip to Step 2: Create an e-Services PIN and Apply for a PBBA TCC.

Who needs an account?

We recommend at least 2 people from the audited BBA partnership, or the pass-through partner of an audited BBA partnership, be included on the application.

• For an Audited BBA partnership:
  • The partnership representative (PR) or designated individual (DI) or the power of attorney (POA) for the PR and
  • One other person representing the audited BBA partnership.

See Who should apply for a PBBA Application for TCC? in Step 2 below for more information

• For a Pass-through partner of an audited BBA partnership:
  • A person with the authority to sign the pass-through partner’s information return,* and
  • One other person representing the pass-through partner of the audited BBA partnership

See Who should apply for a PBBA Application for TCC? in Step 2 below for more information

*If the pass-through partner is a BBA partnership, the authorized person should be its PR or DI for the reviewed year.

How to Create an e-Services PIN

After you register or sign in, if you weren’t prompted to create a PIN to sign the Terms of Service agreement, then select Modify PIN and create a 5-digit e-Services PIN. The PIN will serve as your electronic signature for the PBBA TCC application and electronic form submission.

How to apply for a PBBA TCC

PBBA TCC stands for a Partnership Bipartisan Budget Act Transmitter Control Code. This 5-character code authorizes an audited BBA partnership or its pass-through partners to electronically submit forms to the IRS.

The PBBA TCC application asks for basic information about the partnership and its key people. It also asks you to identify yourself as a "Partnership BBA Form Filer."

Apply for a PBBA TCC

1. Sign in with the username to begin the PBBA TCC Application
2. Select Individual as the organization you represent
3. Click the New Application button and select PBBA Application for TCC in the drop-down menu
4. Follow the application instructions
5. Select continue until you get to the page where you sign and submit the application.

• NOTE: You can save your application to finish, sign and submit it later. Only Responsible Officials who have completed their registration can sign the application. If the button is not active (greyed out), it generally means someone on the application hasn’t completed their registration.

Who should apply for a PBBA Application for TCC?

Only apply for a PBBA TCC if you are filing BBA audit forms. Only an entity can apply for a PBBA TCC. The most important factor in submitting a PBBA Application for TCC is who will be signing the forms. Whoever is responsible for signing the forms (using their PIN for the eSignature) MUST be included on the PBBA Application for TCC, either as a Responsible Official or as a Contact. The person signing the forms does not have to be the person who physically uploads the forms as long as they're included on the application.

Depending on the circumstance, different individuals may need to apply for a PBBA TCC:

1. The individual PR of the audited partnership
2. The entity PR of the audited partnership
3. The POA for the PR of the audited partnership
4. The PTP individual PR of the audited partnership needing to file an 8985 or an 8985 with 8986s.
5. The PTP entity PR of the audited partnership needing to file an 8985 or an 8985 with 8986s.

Suggestions for each scenario:

1. The individual PR of the audited partnership

   The audited partnership is the entity entered in the Firm Information section and the individual PR is either the Responsible Official signing the application or is listed as a Contact.

2. The entity PR of the audited partnership

   The PR Entity is the entity entered in the Firm Information section and the Designated individual (DI) is either the Responsible Official signing the application or is listed as a Contact.

3. The POA for the PR of the audited partnership

   The POA firm is the entity entered in the Firm Information section and the POA for the PR is either the Responsible Official signing the application or is listed as a Contact. The POA firm can upload forms for any audited partnership they represent (as long as the POA for the PR is included on the application for eSignature purposes). The PBBA TCC is not ACN-specific.

4. The PTP individual PR of an audited partnership needing to file Form 8985 or Form 8985 with Forms 8986.

   A Pass-through partner of an audited partnership who receives a Form 8986 must either indicate they're making a payment by submitting Form 8985 or push out further by submitting a Form 8985 with Forms 8986. The PTP entity is the entity entered in the “Firm Information” section and the individual authorized to sign the Form 8985 is either the Responsible Official signing the application or is listed as a Contact.

5. The PTP entity PR of an audited partnership needing to file Form 8985 or Form 8985 with Forms 8986.

   A Pass-through partner of an audited partnership who receives a Form 8986 must either indicate they're making a payment by submitting Form 8985 or push out further by submitting a F8985 with Forms 8986. The PTP entity PR is the entity entered in the “Firm Information” section and the individual authorized to sign the Form 8985 is either the Responsible Official signing the application or is listed as a Contact.

How to edit an application

1. Sign in to the PBBA TCC Application
2. Select Individual as the organization you represent
3. In the All Applications list, click View/Edit next to the PBBA Application Type
4. Follow the application instructions and select continue until you get to the sign and submit page

How to check the status of an application

1. Sign in to the PBBA TCC Application
2. Select (PBBA) with the partnership name as the organization you represent
3. In the All Applications list, click View/Edit next to the PBBA Application Type
4. Check if your application is approved and your PBBA TCC is assigned

We also notify you by mail when your application is approved and your PBBA TCC is assigned. Look for Letter 6295C, Partnership Bipartisan Budget Act of 2015 (Partnership BBA) Transmitter Control Code (TCC) Assigned.

How to modify your e-services PIN

1. Sign in to the PBBA TCC Application
2. Select Modify PIN
3. Follow the instructions

Please wait 72 hours after issuance of the PBBA TCC or making changes to your PBBA TCC application or modifying your PIN before moving on to Step 3, Use the BBA Online Form Submission.

For further questions and assistance, please contact the PBBA eSubmission Helpdesk at 813-367-8037. Alternatively, you can email lbi.bba.esubmit@irs.gov with your contact information and a good time to call and we can call you. This Helpdesk and email are only for questions concerning eSubmission of PBBA forms. (Note: Communications via unencrypted email are not secure. Please do not include sensitive information.)

Use the BBA Online Form Submission Service (OFSS) to upload BBA audit forms and request push out tracking numbers. Complete Step 2: Apply for a PBBA TCC before you use the service. Please wait 72 hours after issuance of the PBBA TCC or making changes to your PBBA TCC application or modifying your PIN before moving on to Step 3, Use the BBA Online Form Submission Service.

Use the BBA Online Form Submission Service

Audited BBA partnerships or pass-through partners with over 500 partners submitting push-out requests: Get instructions at 813-367-8037.

How to sign in to the BBA Online Form Submission Service?

1. Sign in to BBA Online Forms Submission Service
2. Select (PBBA) with the partnership name as the organization you represent
3. Click Submit and follow instructions

Save the Receipt ID - After you submit, you MUST check the submission status (accepted or rejected).

CAUTION: A Receipt ID does not mean that the IRS has accepted your forms. You will need to check the status of your submission after receiving the Receipt ID.

After you submit the forms, a Receipt ID will be displayed with a list of submitted forms.

Save the Receipt ID and print the page displayed. You need the Receipt ID to check the status of your form submission.

IMPORTANT: The Receipt ID only confirms that we received the form submission. It does NOT provide proof that the BBA Forms in the submission were accepted by the IRS. As discussed below under How to check the status of a form submission, you MUST use the Receipt ID to check the submission status (accepted or rejected) of the submitted forms. If the submission was rejected, the forms in the submission are NOT considered to have been filed. Before the expiration of your submission deadline, a submission must be in “accepted status” in order to have met that deadline.

How to check the status of a form submission?

1. On the page that displays the Receipt ID, select “Check Submission Status” or, if checking later:
2. Sign in to BBA Online Forms Submission Service
3. Select (PBBA) with the partnership name as the organization you represent
4. Click Submit
5. Select Check Submission Status
6. Enter the Receipt ID, Audit Control Number (ACN) and BBA TCC
7. The submission status of “accepted’ or “rejected” is displayed.

Note: If status displays "processing" beyond 24 hours, contact the Help Desk at 813-367-8037 or lbi.bba.esubmit@irs.gov.

What to do if a form submission is rejected or accepted?

• If status is Rejected: Download the rejection report, review the reason(s) for the rejection, make the required corrections and resubmit the forms.
• If status is Accepted: There is nothing further for you to do. If more information is needed, we will contact the PR/DI or an authorized representative.

How to obtain Tracking Number for Push Out (Forms 8985 and 8986 related to audited partnerships)?

1. Sign in to BBA Online Forms Submission Service
2. Select (PBBA) with the partnership name as the organization you represent
3. Click Submit
4. Select Request Push Out Tracking Number
5. Enter the PBBA TCC, Audit Control Number (ACN) and EIN of the audited partnership
6. The Tracking Number is displayed
7. Enter the Tracking Number in the appropriate box at the top of the Forms 8985 and 8986.

Under the BBA centralized partnership audit regime, the IRS requires audited BBA partnerships and their pass-through partners to electronically submit forms related to modifications of imputed underpayment amounts and the election to push out underlying adjustments of imputed underpayment amounts. Electronic submissions are more efficient for us to review materials, and they reduce the burden of paper processing.

For more information, see the BBA partnership audit process.

We only accept electronically submitted forms associated with audited BBA partnerships and their pass-through partners.

To submit AAR forms associated a BBA partnership and their pass-through partners, see File an administrative adjustment request.

To prepare and issue push out forms (Forms 8985, or Forms 8985 with Forms 8986) for audited BBA partnerships or their pass-through partners, you must obtain a unique outgoing tracking number for each package submitted.

NOTE: You do not get a tracking number when you are an AAR partnership that is electing to push out adjustments to your partners or when you are a pass-through partner of an AAR partnership. File Forms 8985 and 8986 along with your AAR submission if you are a partnership filing an AAR. File Forms 8985 and 8986s per form instructions if you are a pass-through partner of an AAR partnership. See File an administrative adjustment request.