Instructions for Filling Out Form 8082

Instructions for Filling Out Form 8082

Written by 
Pilot Team
December 24, 2023
Instructions for Filling Out Form 8082

This document offers a thorough guide on completing Form 8082, "Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR)," for the Internal Revenue Service (IRS). It assists taxpayers in notifying the IRS about discrepancies between their tax treatment of certain items and the way those items were reported by partnerships or other pass-through entities, as well as requesting administrative adjustments to previously filed returns.

In this article, we'll provide information on Form 8082 and a step-by-step guide on how to fill it out, ensuring a straightforward approach to tax compliance.

What is Form 8082?

Form 8082 is a document used to notify the IRS of inconsistencies between a taxpayer's treatment of items and the way these items were reported by pass-through entities like partnerships or S corporations on various schedules and forms. Additionally, it serves as a means for partnerships and other entities to request administrative adjustments to previously filed returns. This form is crucial for maintaining transparency and compliance with tax laws, ensuring that all items are reported consistently, and correcting any errors on previously filed returns. The form must be attached to the taxpayer's return if reporting inconsistent treatment or to the amended return if filing an Administrative Adjustment Request (AAR).

Who Must File Form 8082?

Form 8082 must be filed by taxpayers who are partners in a TEFRA or BBA partnership, S corporation shareholders, beneficiaries of an estate or trust, owners of a foreign trust, or residual interest holders in a REMIC. These taxpayers need to file the form if they wish to report items consistently with the way they were reported by the pass-through entity to the IRS on Schedule K-1, Schedule K-3, Form 8986, Schedule Q, and/or a foreign trust statement, but have reasons to report these items differently. Additionally, taxpayers filing an Administrative Adjustment Request (AAR) electronically to correct a previously e-filed Form 1065, U.S. Return of Partnership Income, must also file Form 8082.

Form 8082 Tax Filing Deadlines and Due Dates

  • Due dates for Form 8082 are not explicitly listed in the instructions.
  • Generally, the due date for filing Form 8082 aligns with the filing of the taxpayer's income tax return.
  • For Administrative Adjustment Request (AAR) filings, the due date would depend on the specific AAR filing requirements.

Form 8082 Late Payment Penalty

The late payment penalty for Form 8082 is typically 1/2 of 1% of the unpaid tax for each month or part of a month that the tax remains unpaid. This penalty cannot exceed 25% of the unpaid tax.

Step-by-Step Instructions for Form 8082

Here are the step-by-step instructions for filling out Form 8082:

  1. Part I - General Information: Indicate whether you are reporting an inconsistent treatment or filing an AAR. Provide your name, identifying number, and specific details about the inconsistency or adjustment being requested.
  2. Part II - Inconsistent or Administrative Adjustment Request (AAR) Items: Detail the items for which inconsistent treatment is reported or an AAR is filed. Include information on the item number, description, whether the amount of the item or treatment of the item is being changed, the previously reported amount, the correct amount, and the net increase or decrease.
  3. Part III - Explanations: Explain the reasons for reporting an inconsistent or corrected amount or item. This could include why you believe the item was not properly reported or if the pass-through entity did not file a return or provide a Schedule K-1, Schedule K-3, Schedule Q, or foreign trust statement.
  4. Figuring the Imputed Underpayment (IU): For those filing under the centralized partnership audit regime (BBA), follow the detailed instructions on how to calculate the IU, including definitions of terms like reallocation grouping, credit grouping, creditable expenditure grouping, residual grouping, and steps for figuring the IU.
  5. Attachments and Additional Information: Attach any required supporting schedules, statements, or forms that support the position(s) reported on the form.
  6. Filing and Submission: Form 8082 should not be filed by itself but attached to your tax return or the partnership's amended return.
  7. Notices: Be aware of the Paperwork Reduction Act Notice, which explains the legal basis for requesting the information on Form 8082 and the estimated burden of completing the form.

Following these instructions will help ensure that you accurately complete and file Form 8082 to report inconsistencies or request administrative adjustments in accordance with IRS regulations.

How to Submit Form 8082

To submit Form 8082, complete the form by identifying the changes being made and checking the appropriate box under Part I, line 1, for either an AAR or reporting inconsistent treatment. Attach any required supporting documents, such as schedules, statements, or forms that support the position(s) reported. Finally, attach Form 8082 to your tax return and file it when you file your original return, or if filing an AAR on behalf of a partnership, attach it to the partnership's amended tax return and file it with the service center where the original return was filed.

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