Form 8082 PDF Details

Ensuring accuracy and compliance in tax reporting is a cornerstone of fiscal responsibility for individuals and entities alike. The Form 8082, officially known as Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR), serves as a critical tool in this endeavor. This form is utilized by a broad spectrum of taxpayers, including partners in partnerships, S corporation shareholders, beneficiaries of estates and domestic trusts, foreign trust owners and beneficiaries, as well as REMIC residual interest holders. With a primary focus on addressing discrepancies between reported items on tax returns and actual transactions or allocations received from pass-through entities, Form 8082 facilitates communication with the Internal Revenue Service (IRS) about these inconsistencies or requests for administrative adjustments. Notably, its applicability spans different tax years and various types of pass-through entities, underlining the diverse circumstances under which taxpayers might need to file this form. Whether it’s a matter of inconsistent treatment of tax items, or an oversight that requires correction via an AAR, the guidance provided by the IRS for Form 8082 outlines specific conditions and instructions for filing. The structure of the form allows for clear identification of the pass-through entity in question, the nature of the inconsistency or adjustment requested, and detailed explanations to support the taxpayer’s position. This document is not only a testament to the complexities of tax law and the interdependent relationships between entities and individuals but also exemplifies the mechanisms in place to address and rectify discrepancies in tax reporting.

QuestionAnswer
Form NameForm 8082
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other namesform 8082 aar, tax form 8082, form 8082, irs form 8082 download

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Form 8082

Notice of Inconsistent Treatment or Administrative

 

OMB No. 1545-0074

Adjustment Request (AAR)

 

 

 

 

 

 

 

 

(Rev. December 2018)

(For use by partners, S corporation shareholders, estate and domestic trust beneficiaries, foreign

 

Attachment

 

 

trust owners and beneficiaries, REMIC residual interest holders, TMPs, and PRs.)

 

Department of the Treasury

 

Sequence No. 84

▶ Go to WWW.IRS.GOV/FORM8082 for instructions and the latest information.

 

Internal Revenue Service

 

 

Name(s) shown on return

 

Identifying number

 

 

 

 

 

Part I

General Information

 

1 Check boxes that apply.

Yes No

(a) Notice of inconsistent treatment (go to line 2)

(b) AAR (choose one below—see instructions)

For partnership tax years beginning before January 1, 2018 (unless electing into BBA)

TEFRA AAR

ELPs/REMICs

For partnership tax years beginning after December 31, 2017 (or that elected into BBA for tax years beginning after November 2, 2015, and before January 1, 2018)

BBA AAR—go to Question A below

AIs the partnership revoking the immediately preceding partnership representative (and/or designated individual, if applicable) and appointing a successor (including the designated individual, if applicable) at

the same time that the AAR is being filed? If “Yes,” attach Form 8979 . . . . . . . . . . . .

BDo the adjustments on the AAR result in an imputed underpayment for the reviewed year? If “Yes,” go to

Question C. If “No,” go to Question D . . . . . . . . . . . . . . . . . . . . . . .

CIs the partnership making an election under section 6227(b)(2) to have the adjustments taken into account by the reviewed year partners? If “Yes,” go to Question D. If “No,” go to Question E . . . . . . . .

DThe partnership is required to provide statements to the reviewed year partners containing their share of the adjustments. By signing below, the partnership representative declares, under penalties of perjury, that all statements have been provided to the reviewed year partners as required by the instructions.

▲

 

▲

 

Partnership Representative Name (or designated individual, if appropriate)

Date

E Is the partnership applying modifications to the imputed underpayment? If “Yes,” attach Form 8980 . .

2Identify type of pass-through entity in which you are a partner, shareholder, or member.

(a)

TEFRA Partnership (b)

S Corporation (c)

Estate (d)

Trust (e)

REMIC (f)

BBA Partnership

3

Employer identification number of pass-through entity

5

Internal Revenue Service Center where pass-through entity filed its return

 

 

 

 

 

 

 

 

4

Name, address, and ZIP code of pass-through entity

6

Tax year of pass-through entity

 

 

 

 

 

 

 

 

 

 

 

 

/

/

to

/

/

 

 

7

Your tax year

 

 

 

 

 

 

 

/

/

to

/

/

Part II Inconsistent or Administrative Adjustment Request (AAR) Items

(a)Description of inconsistent or administrative adjustment request (AAR) items

(see instructions)

(b)Inconsistency is in, or AAR is to correct

(check boxes that apply)

Amount of

Treatment

item

of item

(c)Amount as shown on Schedule K-1, Schedule Q, or

similar statement, a foreign

trust statement, or your return,

whichever applies (see

instructions)

(d)Amount you are reporting

(e)Difference between

(c)and (d)

8

9

10

11

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 49975G

Form 8082 (Rev. 12-2018)

Form 8082 (Rev. 12-2018)

Page 2

Part III Explanations—Enter the Part II item number before each explanation. If more space is needed, continue your explanations on the back. Also, show how the imputed underpayment was calculated and how modifications were applied.

Form 8082 (Rev. 12-2018)

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Filling out this form requires attention to detail. Make sure that every single blank is filled in correctly.

1. When submitting the form 8082 aar, be sure to complete all of the important blank fields within the corresponding section. This will help to speed up the work, enabling your details to be processed without delay and appropriately.

Filling out segment 1 of form 8082

2. After this part is complete, you're ready include the needed details in E Is the partnership applying, Identify type of passthrough, TEFRA Partnership, a Employer identification number, S Corporation, Estate, BBA Partnership Internal Revenue, REMIC, Trust, Name address and ZIP code of, Tax year of passthrough entity, Your tax year, Part II, Inconsistent or Administrative, and b Inconsistency is in so you're able to go further.

Stage number 2 of completing form 8082

3. The following section is all about For Paperwork Reduction Act Notice, Cat No G, and Form Rev - fill out all of these blank fields.

Cat No G, For Paperwork Reduction Act Notice, and Form Rev of form 8082

It's easy to make a mistake while completing the Cat No G, hence you'll want to go through it again before you finalize the form.

4. Filling out ExplanationsEnter the Part II item is essential in this next section - you should definitely take the time and take a close look at each and every blank area!

form 8082 conclusion process detailed (step 4)

5. The pdf should be finalized with this particular segment. Below there can be found a detailed set of blank fields that require accurate information in order for your form submission to be faultless: .

Filling out section 5 in form 8082

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