Appointing Your US Partnership Representative

Each year, under the Bipartisan Budget Act of 2015 (“BBA”), US partnerships are required to appoint a US-based partnership representative, in order to act as a liaison with the Internal Revenue Service (“IRS”) and deal with any arising tax matters. The requirement to appoint a partnership representative applies to both US and non-US investment vehicles that elected to be treated as partnerships for US tax purposes.

For 2025 tax returns, the deadline for partnerships which have filed for an extension to designate a partnership representative on its return is 15 September 2026.

The legislation requires the partnership representative to have a substantial presence in the US, maintaining all of the below:

• US taxpayer identification number
• US street address
• Telephone number
• Available to meet with the IRS as necessary.

The Maples Group in Delaware provides a highly responsive and dependable partnership representative solution, supported by US tax advisors. Our experienced fiduciary professionals can act as partnership representative, where clients do not have a suitability qualified individual in the US willing to act in this capacity. Our professionals have deep expertise of the corporate regulatory framework in the US, as well as all matters related to international investment fund structures. The team also has direct experience of successfully working through the IRS partnership audit process under the BBA regime.

The Maples Group’s Delaware-based fiduciary team provides a full range of independent governance services, complemented by accounting, registered agency, and administrative support for investment funds and structured finance.  Our capabilities in US corporate matters are bolstered by cutting-edge technology, an institutional-grade infrastructure, and a global network of close to 3000 people across 15 offices.

For legal and regulatory disclosures please visit: maples.com/legal-notices.