A rational fraction P(x)/Q(x) is proper if the degree of P(x) is less than the degree of Q(x), and improper otherwise. Resolving into partial fractions means writing one fraction as a sum of simpler fractions whose denominators are the factors of Q(x).
The result is an identity: it is true for every value of x, not only for some values as in a conditional equation. This is why you may put in any convenient value of x, or compare coefficients of like powers, to find the constants.
The form you write depends on the factors of the denominator. An improper fraction must be divided out first.