Form 8082: Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR)

Form 8082 PDF Details

If you file Form 8082 as a notice of inconsistent treatment, complete a single copy of the form, attach it to your tax return, and file it when you file your original return.

Who files: partners, S corporation shareholders, estate and domestic trust beneficiaries, foreign trust owners and beneficiaries, REMIC residual interest holders, and PRs

Item B: do the adjustments on the AAR result in an imputed underpayment (IU) for the reviewed year? If “Yes,” go to item C1. If “No,” go to item D.

Item E: is the partnership applying modifications to the IU? If “Yes,” attach Form 8980.

Part III: enter the Part II item number before each explanation. Show how the IU was calculated and how modifications were applied.