Electronic Submission of Forms by Audited BBA Partnerships and Their Pass Through Partners

 

Audited partnerships subject to the centralized partnership audit regime (referred to as BBA or PBBA) and their pass-through partners are required to submit electronic forms.

Audited BBA partnerships and their pass-through partners must electronically submit forms related to:

  • Modification of imputed underpayments
  • Election to push out underlying adjustments of imputed underpayments

Prepare the BBA Audit Forms

To prepare the forms and request push out tracking numbers, follow this guidance:

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

Don’t submit an earlier version of a form 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

Form Signed By Signature Requirement*
8980 Partnership Representative PIN signature
8981 Partnership Representative PIN signature
8982 Partner & Partner’s spouse (if applicable) Manual signature – separate file
8983 Partner Manual signature – separate file
8984 Partnership Representative Manual signature – no separate file
8985 Partnership Representative PIN signature
8986 N/A - no signature N/A - no signature
14726 Partnership Representative Manual signature – no separate file
15027 Partnership Representative Manual signature – no separate file
15028 Partnership Representative PIN signature

* 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.
       
  • 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. 

Submit BBA Audit Forms or Request Tracking Numbers

To electronically submit BBA audit forms or request push out tracking numbers, follow these steps:

Secure Access is a multi-step authentication that lets you safely file tax returns and submit forms electronically to the IRS. After you create an account, each time you log in with your username and password, we send a 6-digit security code to your mobile phone. You enter the code to access your account.

PBBA Secure Access 

Already have a Secure Access account? Skip to Step 2: Apply for a PBBA TCC.

 

Who needs a Secure Access account?

At least 2 people from the audited BBA partnership and its pass-through partners must have an existing Secure Access account or sign up for one. Do not sign up for a new Secure Access account if you already have one.

  • Audited BBA partnership:
    • The Partnership Representative (or Designated Individual) and
    • One other person representing the audited BBA partnership.
  • Pass-through partner of an audited BBA partnership: 
    • A person with the authority to sign the pass-through partner’s information return.*
    • A person representing the pass-through partner and

*If the pass-through partner is a BBA partnership, the authorized person should be its Partnership Representative or Designated Individual for the reviewed year.

 

How to Sign Up

It takes about 15 minutes to sign up for a Secure Access account.

To create your account, you need to verify your identity. Have this information ready:

  • Email address
  • Social Security Number (SSN) or Individual Tax Identification Number (ITIN)
  • Tax filing status and mailing address from your most recently filed tax return
  • One financial account number linked to your name:
    • Credit card: Last 8 digits (no American Express, debit or corporate cards) or
    • Student loan: Enter the student loan account number provided on your statement. The account number may contain both numbers and letters. Do not include any symbols. (Note: we can't verify student loans issued by Nelnet at this time.) or
    • Mortgage or home equity loan or
    • Home equity line of credit (HELOC) or
    • Auto loan
  • Mobile phone in your name (for faster registration) or a mailing address where you can receive an activation code by mail

Need help? See Your IRS Account: Verify Your Identity.  

 

How to Select an e-services PIN

After you create a Secure Access account, you will be prompted to select an 5-digit e-services personal identification number (PIN). The PIN will serve as your electronic signature for the PBBA TCC application and electronic form submission. If you already have an e-services PIN, you will not receive this prompt.

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.

To get a PBBA TCC, you apply online. 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 

 

How to start an application

  1. Use your Secure Access account to log in to 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

Remember:

 

How to edit an application

  1. Use your Secure Access account to log 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

 

How to check the status of an application

  1. Use your Secure Access account to log 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. Use your Secure Access account to log in to the PBBA TCC Application 
  2. Select "Modify PIN"
  3. Follow the instructions

Use the BBA Online Form Submission Service to upload BBA audit forms and request push out tracking numbers. Complete Step 2: Apply for a PBBA TCC before you use the 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 log in to the BBA Online Form Submission Service

  1. Use your Secure Access account to log in to the 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

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.

The Receipt ID only confirms that we received the form submission. It does not mean we have accepted them for processing. You must use the Receipt ID to check the status of your submission to see if it was accepted or rejected.

 

How to check the status of a form submission

  1. Use your Secure Access account to log in to the BBA Online Forms Submission Service
  2. Select ‘(PBBA)’ with the partnership name as the organization you represent
  3. Click Submit
  4. Select ‘Check Submission Status'
  5. Enter the Receipt ID, Audit Control Number (ACN) and BBA TCC

 

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 Partnership Representative/Designated Individual or an authorized representative.

Frequently Asked Questions

Find answers to questions about electronic submission of BBA audit forms and push out tracking numbers:

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.