Form 8082 is used to notify the IRS when a taxpayer reports items on their tax return differently than how they were reported to them by a pass-through entity. It also serves as an Administrative Adjustment Request (AAR) for partnerships under certain audit regimes.
Who should file Form 8082?
This form is filed by:
- Partners in partnerships
- S corporation shareholders
- Beneficiaries of estates or trusts
- Owners or beneficiaries of foreign trusts
- Residual interest holders in Real Estate Mortgage Investment Conduits (REMICs)
These individuals or entities file Form 8082 when they either:
- Report items inconsistently with the information provided on Schedule K-1, Schedule Q, or a foreign trust statement
- Did not receive the required schedule or statement in a timely manner
What is the purpose of filing an Administrative Adjustment Request?
An AAR is used by partnerships subject to the Bipartisan Budget Act (BBA) centralized audit regime to correct errors on previously filed partnership returns. Instead of filing an amended return, these partnerships must file an AAR using Form 8082.
What are the filing requirements for BBA partnerships?
For partnerships under the BBA regime (generally effective for tax years beginning after 2017), the AAR must be filed by the partnership representative (PR) or designated individual (DI). The AAR must include:
- Form 8082
- Form 1065 with the “Amended return” box checked
- Form 8985 and Forms 8986 if adjustments affect partners’ shares
These forms ensure that the IRS and the partners are properly notified of any changes to partnership-related items.
Program Entry
To locate the form within the program, access your return and go to:
- Federal
- Miscellaneous Forms
- Other Miscellaneous Forms
- Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR)