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Official form guide
Form 15254: Request for Section 754 Revocation
IRS Form 15254 is the Request for Section 754 Revocation. Partnerships use it to seek consent to revoke a Section 754 election, and must file it within 30 days after the close of the taxable year.
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IRS Form 15254 - Request for Section 754 Revocation
IRS Form 15254 is the Request for Section 754 Revocation. Partnerships use it to seek consent to revoke a Section 754 election, and must file it within 30 days after the close of the taxable year.
Risk Radar
Scan points- 1Missing the 30‑day filing deadline automatically denies the revocation request.
- 2Filing the form after the 30‑day deadline results in automatic denial.
- 3Omitting the partnership’s employer identification number on the first page.
- 4Leaving any Yes/No question in Part I unanswered.
- 5Failing to provide a reason narrative in Part II when required.
Plain English
Form 15254 lets a partnership ask the IRS to cancel its Section 754 election. The partnership fills out the form, explains the reason, signs it, and mails it to the IRS. The request must be made within 30 days after the partnership’s tax year ends.
Submission Date
- Filing date: 2021-02-18 22:10:57
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Glossary Terms
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What this form is for
- Use this form when a partnership wants IRS consent to revoke its Section 754 election.
- Do not use it when the partnership is making a new Section 754 election or merely changing its address.
- Check Form 2848 instead when a Power of Attorney is required for a representative to sign.
Form selector
Use this form or another form?
Power of Attorney needed for a representative
Required when a representative signs the revocation request
✓ Verify representative’s authorization
Changing partnership mailing address after filing
Updates IRS address records for future correspondence
✓ Confirm new address follows IRS format
Filing partnership return with Section 754 election attached
Election is attached to the partnership return, not a revocation request
✓ Ensure election appears on the correct tax year
Deadline or filing window
The filing window opens after the partnership’s taxable year ends. The revocation request must be submitted within 30 days of that year‑end. No extension is provided in the instructions.
Checklist
What you need before filling it out
Name of partnership
Legal partnership name · Form line 1
Employer identification number
EIN number · Form line 2
Tax year end
Tax year end date (MM/DD/YYYY) · Form line
Section 754 election was made
Date election attached to return · Form line
Revocation tax year begins
Date revocation takes effect · Form line
Before you submit
- 1Enter the partnership name on the first line of page 1
- 2Enter the partnership’s EIN on the second line
- 3Enter the tax year end in MM/DD/YYYY format
- 4Enter the date the original Section 754 election was made
- 5Enter the revocation tax year begin date
- 6Answer the Part I question about prior revocations
- 7Answer the Part I question about increased retirements or shifts
- 8Provide the name and telephone number of the contact person
- 9Attach any supporting documentation required for the revocation
- 10Attach Form 2848 if a Power of Attorney is used and check the box
- 11Sign the form as a partner or LLC member
- 12Date the signature
How to file this form
- 1Complete all partnership information fields on page 1
- 2Answer Part I questions and describe the reason in Part II
- 3Attach supporting documents and Form 2848 if applicable
- 4Have a partner or LLC member sign and date the form
- 5Mail the signed Form 15254 to the IRS Center in Ogden, UT
- 6Retain a copy of the mailed package and proof of mailing
Known limitations
- 1The form does not apply to filing an initial Section 754 election; that is attached to Form 1065
- 2The form cannot be used to change the partnership’s mailing address; use Form 8822‑B instead
- 3The form is not for partnerships that have never made a Section 754 election
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->Form 15254 (February 2021) is the current edition; the form directs users to www.irs.gov/Form15254 for the latest information.
What changed or needs a fresh check
- Edition date — confirm the form shows February 2021 revision
- Fee — Not stated in the official source
- Mailing address — confirm it matches the Department of the Treasury Internal Revenue Service Center Ogden, UT 84201-0011 address
- Signature — confirm a partner or LLC member signs the form
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Form 15254 and mailing receipt for at least seven years
- 2Wait for an IRS letter approving or denying the revocation request
- 3If denied, review the IRS’s reasons and consider filing a corrected request or appeal
- 4If approved, update partnership records to reflect the revocation effective date
- 5Notify all partners of the revocation outcome
- 6File the IRS correspondence in the partnership’s permanent records
Sources
- SRCForm p.1 — revision date is February 2021 (Form 15254 (February 2021))
- SRCForm p.2 — purpose: request a section 754 election revocation (Purpose of Form File Form 15254 to request a section 754 election revocation)
- SRCForm p.2 — filing deadline: no later than 30 days after the close of the partnership taxable year (An application to revoke a section 754 election must be filed no later than 30 days after the close of the partnership taxable year)
- SRCForm p.2 — who must file: each partnership seeking consent must file its own separate Form 15254 (Each partnership seeking consent to revoke its section 754 election must file its own separate Form 15254)
- SRCForm p.2 — mailing address: Department of the Treasury Internal Revenue Service Center Ogden, UT 84201-0011 (To revoke a section 754 election, the partnership must file the revocation Form 15254 request at following address: Department of the Treasury Internal Revenue Service Center Ogden, UT 84201-0011)
- SRCForm p.2 — signature requirement: must be signed by any one of the partners or limited liability company members (Form 15254 must be signed by any one of the partners or limited liability company members)
- SRCForm p.1 — power of attorney box refers to Form 2848 (If Form 2848, Power of Attorney and Declaration of Representative, is attached … check this box)
- SRCForm p.3 — change of address form is Form 8822-B (If the partnership changes its mailing address … it can notify the IRS by filing Form 8822-B, Change of Address or Responsible PartyBusiness)
- SRCForm p.2 — principal business activity code line required (Principal Business Activity Code line is listed among required fields)
- SRCForm p.4 — do not send to Washington address; use address above (Do not send the form to this address. Instead, see Where To File above)
Common confusion points
When is the filing deadline?
The 30‑day deadline after the close of the taxable year can be mistaken for the tax year end date
→ Count 30 days from the close of the taxable year for which revocation is intended
Do I need to attach Form 2848?
Unclear whether a representative is signing
→ Attach Form 2848 only when a Power of Attorney is required and check the box
What date goes in ‘Section 754 election was made’?
Mixing the election year with the filing year
→ Enter the tax year end date of the return where the election was originally attached
Can I send the form to the Washington address on page 4?
Page 4 lists a write‑to address, not the filing address
→ Mail the form to the Ogden, UT IRS Center address
Do I file one Form 15254 for multiple partnerships?
Confusion about filing for multiple entities
→ Each partnership must file its own separate Form 15254
Is there a filing fee?
No fee is mentioned in the instructions
→ Verify that no fee is required; the source does not state a fee
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 2848 – may be needed to authorize a representative to respond to a denial
Questions about IRS Form 15254
What is IRS Form 15254 used for?
Form 15254 lets a partnership ask the IRS to cancel its Section 754 election. The partnership fills out the form, explains the reason, signs it, and mails it to the IRS. The request must be made within 30 days after the partnership’s tax year ends.
Who must file IRS Form 15254?
Each partnership that wants to revoke its Section 754 election must file Form 15254, and a receiver, trustee, or assignee must file it on behalf of the partnership when applicable.
What information does IRS Form 15254 require?
The form collects the partnership’s name, EIN, principal business activity code, answers to Part I questions about prior revocations and administrative burden, and a narrative reason in Part II.
When is IRS Form 15254 due?
The revocation request must be filed no later than 30 days after the close of the partnership taxable year with respect to which revocation is intended to take effect.
Where do I file IRS Form 15254?
Send the completed Form 15254 to the Internal Revenue Service Center, Ogden, UT 84201‑0011. Do not send it to the address listed on page 4 of the form.
How do I complete IRS Form 15254?
Enter the partnership’s name, EIN, and six‑digit principal business activity code on the first line of page 1. Complete Part I by answering the Yes/No questions and provide explanations as needed. In Part II, describe the reason for revocation and attach any supporting documents. Have any partner or LLC member sign, print the name and title, date the form, and mail it to the Ogden IRS Center.
What happens if IRS Form 15254 is filed incorrectly?
If the information is false, the signer is subject to perjury penalties, and an untimely filing results in the revocation request being denied.
When is the filing deadline?
The 30‑day deadline after the close of the taxable year can be mistaken for the tax year end date Count 30 days from the close of the taxable year for which revocation is intended
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