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Instructions for Form 8082

Department of the Treasury

Internal Revenue Service

(Rev. January 2018)

For use with Form 8082 (Rev. September 2017)

Notice of Inconsistent Treatment or

Administrative Adjustment Request (AAR)

trust statement from the foreign trust by

6234. See the Instructions for Form 1065

Section references are to the Internal Revenue

Code unless otherwise noted.

the due date for filing your return

for more information.

(including extensions). However, do not

Future Developments

Schedule K-1. An annual schedule

file Form 8082 as a partner in an electing

reporting the partner's, shareholder's, or

large partnership. Instead you must report

For the latest information about

beneficiary's share of income, deductions,

all partnership items in a manner

developments related to Form 8082 and

credits, etc., from a partnership, S

consistent with the way the partnership

its instructions, such as legislation

corporation, estate, or domestic trust.

reported them on Schedule K-1 (Form

enacted after they were published, go to

Schedule Q. A quarterly schedule

1065-B).

IRS.gov/Form8082.

reporting the residual interest holder's

Administrative adjustment request

What's New

share of taxable income or net loss from

(AAR). Form 8082 is also used as an

the REMIC.

administrative adjustment request to

Bipartisan Budget Act. The Bipartisan

correct a previously filed return. An AAR

Foreign trust statement. Any of the

Budget Act of 2015 (BBA) created a new

is:

following annual statements furnished by a

centralized partnership audit regime

A request by the tax matters partner

foreign trust to its owners or beneficiaries.

effective for partnership tax years

Foreign Grantor Trust Owner

(TMP) to correct items on the original

beginning after 2017 unless the

Statement,

partnership return.

partnership elects to have the new regime

A request by a TEFRA partner (other

Foreign Grantor Trust Beneficiary

apply to a partnership return filed for a tax

than a partner in an electing large

Statement, or

year beginning after November 2, 2015,

partnership), or residual interest holder to

Foreign Nongrantor Trust Beneficiary

and before January 1, 2018.

correct pass-through items on that

Statement.

Beginning January 1, 2018, certain

person's income tax return.

Who Must File

partnerships may elect to have the new

A request by an electing large

centralized partnership audit regime apply

partnership to correct items on the original

Notice of inconsistent treatment.

to a return filed for an eligible tax year

TEFRA partnership return.

Generally, file Form 8082 if any of the

when filing an Administrative Adjustment

following apply.

Note. For the purposes of these

Request (AAR). See

AAR with Election

You believe an item was not properly

instructions (unless otherwise noted),

Into the Centralized Partnership Audit

reported on the Schedule K-1 you

consolidated audit proceedings of

Regime under BBA

for information on how

received from the partnership, S

sections 6221 through 6234 will be

to make the election. An election can also

corporation, estate, or domestic trust, the

referred to as TEFRA proceedings. In

be made upon notification of an audit. See

Schedule Q you received from the REMIC,

addition, partnerships that are subject to

Temporary Regulations section

or the foreign trust statement you received

the consolidated audit proceedings of

301.9100-22T for additional details.

from the foreign trust.

sections 6221 through 6234 will be

You believe an item shown on your

General Instructions

referred to as “TEFRA partnerships” and

schedule or statement is incorrect but it is

those partnerships that are not subject to

not an item that otherwise has to be

Purpose of Form

the consolidated audit proceedings will be

reported on your tax return. For example,

referred to as “nonTEFRA partnerships.”

Notice of inconsistent treatment. If

if you believe that the percentage shown

Definitions

you are a partner, S corporation

as your ownership of capital at the end of

shareholder, beneficiary of an estate or

the year was not properly reflected on

Pass-through entity. A partnership

trust, owner of a foreign trust, or residual

Schedule K-1, file Form 8082 to report

(including an electing large partnership), S

interest holder in a real estate mortgage

this, even though you are not otherwise

corporation, estate, trust, or REMIC.

investment conduit (REMIC), you

required to report that percentage on your

generally must report items consistent

Item. Any item of a partnership, S

tax return. If you discover this kind of

with the way they were reported to you on

corporation, estate, trust, or REMIC

inconsistency after filing your original

Schedule K-1, Schedule Q, or a foreign

required to be taken into account for the

return, file an amended return to report it.

trust statement. However, there may be

pass-through entity's tax year by the

In the space provided on the amended

reasons why you wish to report these

partners, shareholders, beneficiaries,

return for writing explanations, enter “See

items differently. Use Form 8082 for this

owners, or residual interest holders of that

attached Form 8082.” If the correction

purpose.

pass-through entity.

does not affect your tax return, no

amounts need to be entered on the

Use Form 8082 to notify the IRS of any

Tax matters partner (TMP). A tax

amended return if the Form 8082 item is

inconsistency between your tax treatment

matters partner is a general partner or

the only reason for filing the amended

of an item and the way the pass-through

member-manager designated by the

return.

entity treated and reported the same item

partnership to represent the partnership in

The pass-through entity has not filed a

on its return. Also use the form to notify

consolidated audit and litigation

tax return or given you a Schedule K-1,

the IRS if you did not receive

proceedings under sections 6221 through

Schedule Q, or foreign trust statement by

Schedule K-1, Schedule Q, or a foreign

the time you are required to file your tax

Jan 18, 2018

Cat. No. 62051N

Instructions For Form 8082 - Notice Of Inconsistent Treatment Or Administrative Adjustment Request (Aar)

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