If you received information from a partnership, S corporation, trust, or certain other pass-through entities and need to report that information differently on your tax return, you may need to file Form 8082. This form is also used by certain partnerships to correct previously filed partnership returns through an Administrative Adjustment Request (AAR).
What Is Form 8082?
Form 8082, Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR), serves two primary purposes:
- It notifies the IRS when you report an item differently from how it was reported to you on a Schedule K-1, Schedule Q, or certain foreign trust statements.
- It allows eligible partnerships to request corrections to previously filed partnership returns through an Administrative Adjustment Request (AAR).
Filing Form 8082 helps ensure the IRS understands why your return does not match information reported by a pass-through entity.
Who Should File Form 8082?
You may need to file Form 8082 if you are a:
- Partner in a partnership
- Shareholder of an S corporation
- Beneficiary of an estate or trust
- Owner or beneficiary of a foreign trust
- Residual interest holder in a Real Estate Mortgage Investment Conduit (REMIC)
Generally, Form 8082 is required when:
- You report an item differently than it appears on a Schedule K-1, Schedule Q, or foreign trust statement, or
- You did not receive the required schedule or statement on time.
What Is an Administrative Adjustment Request (AAR)?
An Administrative Adjustment Request (AAR) is used by partnerships subject to the Bipartisan Budget Act (BBA) centralized partnership audit regime to correct errors on a previously filed partnership return.
For BBA partnerships, filing an amended return is generally not permitted for these corrections. Instead, the partnership must submit an AAR using Form 8082 to report the changes to the IRS.
Filing Requirements for BBA Partnerships
For partnership tax years covered by the BBA centralized audit regime (generally tax years beginning after 2017), the partnership representative (PR) or designated individual (DI) must file the AAR.
The filing package generally includes:
- Form 8082
- Form 1065 with the Amended Return box checked
- Form 8985, Pass-Through Statement Transmittal/Partnership Adjustment Tracking Report
- Form 8986, Partner's Share of Adjustment(s), when partner-level adjustments are required
These forms help notify both the IRS and affected partners about changes to partnership-related items.
How to Enter Form 8082 in the Program
To access Form 8082 in the program:
- Go to Federal
- Select Miscellaneous Forms
- Select Other Miscellaneous Forms
- Choose Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR)
Additional Resources
For more information, review the official IRS materials:
These IRS resources provide detailed guidance on filing requirements, reporting inconsistencies, and partnership adjustment procedures. If you're unsure whether Form 8082 applies to your situation, review the instructions carefully or consult a qualified tax professional.