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دستورالعمل های فرم 8082، توجه به درمان و یا درخواست تعدیل اداری (AAR)

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  • 8082 - توجه به درمان و یا درخواست تعدیل اداری (AAR)
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Department of the Treasury  
Internal Revenue Service  
Instructions for Form 8082  
(Rev. January 2021)  
For use with Form 8082 (Rev. December 2018)  
Notice of Inconsistent Treatment or  
Administrative Adjustment Request (AAR)  
Section references are to the Internal Revenue  
determinable until after the period for filing  
an AAR has expired. Protective AARs are  
subject to AAR statutes set forth in  
sections 6227, 6228, and 6229 (prior to  
amendment by BBA).  
If you are a TMP filing on behalf of the  
partnership, the petition period described  
in section 6228 (prior to amendment by  
BBA) can be extended by using Form  
9248, Agreement to Extend the Time to  
File a Petition for Adjustment by the Tax  
Matters Partner with Respect to  
Purpose of Form  
Code unless otherwise noted.  
Notice of inconsistent treatment. If  
Contents  
Page  
you are a partner in a TEFRA or BBA  
partnership, S corporation shareholder,  
beneficiary of an estate or trust, owner of a  
Reminders . . . . . . . . . . . . . . . . . . . 1  
General Instructions . . . . . . . . . . . . . 1  
Purpose of Form . . . . . . . . . . . . 1 foreign trust, or residual interest holder in  
a real estate mortgage investment conduit  
(REMIC), you must generally report items  
consistent with the way they were reported  
to you on Schedule K-1, Schedule Q, or a  
foreign trust statement. However, there  
may be reasons why you wish to report  
these items differently. Use Form 8082,  
Notice of Inconsistent Treatment or  
Administrative Adjustment Request (AAR)  
for this purpose.  
Definitions . . . . . . . . . . . . . . . . 1  
Who Must File . . . . . . . . . . . . . 2  
How and When To File . . . . . . . . 4  
Specific Instructions . . . . . . . . . . . . . 5  
Part I - General Information . . . . . 5  
Part II - Inconsistent or AAR  
Partnership Items. A protective AAR  
clearly must state that it is a protective  
AAR, alert the IRS to the essential nature  
of the adjustment, and specify the line  
item to be protected.  
AAR under BBA. Use Form 8082 if the  
partnership representative (PR) (on behalf  
of the partnership) is filing an AAR  
electronically to adjust a previously e-filed  
Form 1065. Also refer to the Instructions  
for Form 1065.  
BBA created a new centralized  
partnership audit regime generally  
effective for partnership tax years  
beginning after 2017, replacing the  
consolidated audit proceedings under  
sections 6221 through 6234 enacted by  
TEFRA. All partnerships with tax years  
beginning after 2017 are subject to the  
centralized partnership audit regime  
unless they make a valid election under  
section 6221(b). See section 6221(b) and  
the Instructions for Form 1065 for  
information on which partnerships are  
eligible to make this election.  
Items . . . . . . . . . . . . . . . . . 7  
Part III - Explanations . . . . . . . . . 9  
Future Developments  
Use Form 8082 to notify the IRS of any  
inconsistency between your tax treatment  
of an item and the way the pass-through  
entity treated and reported the same item  
on its return. Also use the form to notify  
the IRS if you did not receive  
For the latest information about  
developments related to Form 8082 and  
its instructions, such as legislation  
enacted after they were published, go to  
Schedule K-1, Schedule Q, or a foreign  
trust statement from the foreign trust by  
the due date for filing your return  
Reminders  
Bipartisan Budget Act of 2015 (BBA).  
BBA created a new centralized  
(including extensions). However, for tax  
years beginning before 2018, don’t file  
Form 8082 as a partner in an ELP.  
Instead, you must report all partnership  
items in a manner consistent with the way  
the partnership reported them on  
partnership audit regime generally  
effective for partnership tax years  
beginning after 2017. The Tax Equity and  
Fiscal Responsibility Act of 1982 (TEFRA)  
generally applied to tax years beginning  
before 2018. BBA repealed TEFRA and  
the electing large partnership (ELP) rules.  
Consequently, former ELPs are now  
treated as other partnerships under the  
BBA regime.  
Schedule K-1 (Form 1065-B, U.S. Return  
of Income for Electing Large  
Partnerships).  
AAR under TEFRA. Form 8082 is also  
used if you are filing an AAR electronically  
to correct a previously e-filed Form 1065,  
U.S. Return of Partnership Income. An  
AAR is:  
Election into BBA for tax years  
beginning before 2018. Certain  
For purposes of these instructions  
(unless otherwise noted), the centralized  
partnership audit regime proceedings  
under sections 6221 through 6241 will be  
referred to as “BBA proceedings.”  
partnerships may elect to have the new  
centralized partnership audit regime apply  
to a return filed for an eligible tax year  
when filing an Administrative Adjustment  
Request (AAR). See AAR with Election  
Regime under BBA, later, for information  
on how to make the election. An election  
can also be made upon notification of an  
audit. See Regulations section  
A request by the tax matters partner  
(TMP) to correct items on the original  
partnership return;  
A request by a TEFRA partner (other  
Definitions  
than a partner in an ELP), or residual  
interest holder to correct pass-through  
items on that person's income tax return;  
or  
TEFRA partnership. The consolidated  
audit proceedings of sections 6221  
through 6234 (prior to amendment by  
BBA) are referred to as “TEFRA  
A request by an ELP to correct items on  
the original TEFRA partnership return.  
proceedings”; partnerships that are  
subject to TEFRA proceedings are  
referred to as “TEFRA partnerships.” An  
AAR filed by the TMP of the TEFRA  
partnership is a TEFRA AAR. Any partner  
in a TEFRA partnership may file an AAR  
using Form 8082. TEFRA proceedings will  
not apply to partnerships with tax years  
beginning after 2017. A partnership with a  
301.9100-22 for additional details.  
Protective TEFRA AARs. Generally, a  
protective AAR is a request for credit or  
refund based on current litigation or  
expected changes in tax law or other  
legislation. The TMP or partner with  
authority (PWA) files a protective AAR  
when the right to a refund is contingent on  
future events and may not be  
General Instructions  
Unless otherwise noted, references to  
sections 6221 through 6241 are to Internal  
Revenue Code sections as amended by  
BBA.  
Jan 06, 2021  
Cat. No. 62051N  
       
tax year beginning before 2018 that is not  
subject to TEFRA proceedings is referred  
to as a “nonTEFRA partnership.”  
Pass-through entity. A partnership  
(including an ELP), S corporation, estate,  
trust, or REMIC.  
partner is a pass-through entity that held  
an interest in a BBA partnership at any  
time during the reviewed year, which is the  
partnership tax year to which the  
BBA partnership. A partnership subject  
to the centralized partnership audit regime  
is a BBA partnership. All partnerships with  
tax years beginning after 2017 are BBA  
partnerships unless they make a valid  
election out of the centralized partnership  
audit regime. A partner in a BBA  
partnership adjustment relates. For  
example, if the BBA AAR is filed to make  
an adjustment to income for the 2020 tax  
year, 2020 is the reviewed year.  
Item. Any item of a partnership, S  
corporation, estate, trust, or REMIC  
required to be taken into account for the  
pass-through entity's tax year by the  
partners, shareholders, beneficiaries,  
owners, or residual interest holders of that  
pass-through entity.  
Tax matters partner (TMP). If the  
partnership is subject to the TEFRA  
procedures, it can designate a partner as  
the TMP for the tax year for which the  
return is filed. The TMP is a general  
partner (in most cases, the TMP must also  
be a U.S. person) designated by the  
partnership to represent the partners in  
the consolidated audit and litigation  
proceedings under sections 6221 through  
6234 (“TEFRA proceedings”). The  
designation is made by completing the  
Designation of Tax Matters Partner  
section on Form 1065 used for tax years  
beginning before 2018.  
Additionally, a REMIC may designate a  
TMP in the same manner in which a  
partnership may designate a TMP under  
Regulations section 301.6231(a)(7)-1.  
When applying that section, treat all  
holders of a residual interest in the REMIC  
as general partners. The designation may  
be made by completing the Designation of  
Tax Matters Person section on page 3 of  
Form 1066, U.S. Real Estate Mortgage  
Investment Conduit (REMIC) Income Tax  
Return, for tax years beginning before  
2018.  
For a limited liability company (LLC), a  
member of the LLC is treated as a partner  
and a member-manager is treated as a  
general partner. A member-manager is  
any owner of an interest in the LLC who,  
alone or together with others, has  
partnership is referred to as a “BBA  
partner.” An AAR filed by a BBA  
Schedule K-1. An annual schedule  
reporting the partner's, shareholder's, or  
beneficiary's share of income, deductions,  
credits, etc., from a partnership, S  
partnership is referred to as a “BBA AAR”  
and must be filed by the PR.  
Partnership representative (PR). If the  
partnership is subject to the centralized  
partnership audit regime, section 6223  
provides that the partnership must  
corporation, estate, or domestic trust.  
Schedule Q. A quarterly schedule  
reporting the residual interest holder's  
share of taxable income or net loss from  
the REMIC.  
designate a partner or other person with a  
substantial presence in the United States  
as the PR who shall have the sole  
Form 8985, Pass-Through State-  
authority to act on behalf of the  
ment —Transmittal/Partnership Ad-  
justment Tracking Report. Form 8985  
is used to summarize and transmit Forms  
8986, Partner's Share of Adjustment(s) to  
Partnership-Related Item(s), (by an  
partnership. If the designated PR is an  
entity, the partnership must also appoint a  
designated individual to act on behalf of  
the entity PR. The partnership and all  
partners are bound by the actions of the  
PR in dealings with the IRS under BBA.  
audited partnership, a partnership filing an  
AAR, or pass-through partner) in  
NonBBA partnership. Under BBA,  
certain partnerships with 100 or fewer  
eligible partners for the tax year can elect  
out of the centralized partnership audit  
regime. Additional details regarding the  
election out of the centralized partnership  
audit regime can be found in the  
situations where the partners are taking  
into account the adjustments. Form 8985  
is also used to report payments made and  
related calculations by a pass-through  
partner, if applicable. See the instructions  
for these forms for further information.  
Form 8986, Partner’s Share of Adjust-  
ment(s) to Partnership-Related  
Item(s). Form 8986 was created for  
partnerships to show each partner’s share  
of adjustments to PRI as a result of a BBA  
audit or BBA AAR for situations where the  
partners are taking into account the  
adjustments.  
Instructions for Form 1065. A partnership  
that elects out of the centralized  
partnership audit regime is referred to as a  
“nonBBA partnership.”  
Partnership-related items (PRIs). For  
BBA partnerships, under section 6241(2)  
(B), a PRI is any item or amount with  
respect to the partnership that is relevant  
in determining the income tax liability of  
any person, without regard to whether the  
item or amount appears on the  
Foreign trust statement. Any of the  
following annual statements furnished by a  
foreign trust to its owners or beneficiaries.  
Foreign Grantor Trust Owner  
partnership's return. This includes an  
imputed underpayment (IU) and an item or  
amount relating to any transaction with,  
basis in, or liability of the partnership.  
Statement.  
Foreign Grantor Trust Beneficiary  
Statement.  
Foreign Nongrantor Trust Beneficiary  
continuing exclusive authority to make  
management decisions necessary to  
conduct the business for which the LLC  
was formed. If there are no elected or  
designated member-managers, each  
owner is treated as a member-manager.  
For details, see Regulations section  
301.6231(a)(7)-2.  
Partner with authority (PWA). Each  
ELP must designate a partner (or other  
person) as the PWA who shall have the  
sole authority to act on behalf of the  
partnership. See section 6255(b)(1) (prior  
to amendment by BBA). If the partnership  
fails to designate a PWA, the IRS can  
select any partner to serve as the partner  
with such authority. The PWA has the  
authority to file an AAR on behalf of the  
partnership. The PWA does this by filing  
Form 8082.  
Adjustment year. For BBA partnerships,  
Statement.  
the partnership tax year in which:  
Who Must File  
Notice of inconsistent treatment.  
Generally, file Form 8082 if any of the  
following apply.  
In the case of an adjustment pursuant  
to the decision of a court in a proceeding  
brought under section 6234, such decision  
becomes final;  
In the case of an AAR under section  
You believe an item was not properly  
6227, such AAR is filed; or  
In any other case, a notice of final  
reported on the Schedule K-1 you  
received from the partnership, or on a  
Form 8986 received from an AAR  
partnership (but not an audited  
partnership), S corporation, estate, or  
domestic trust; the Schedule Q you  
received from the REMIC; or the foreign  
trust statement you received from the  
foreign trust.  
partnership adjustment is mailed under  
section 6231 or, if the partnership waives  
the restrictions under section 6232(b)  
(regarding limitations on assessments),  
the waiver is executed by the IRS.  
Reviewed year. For BBA partnerships,  
the partnership’s tax year to which a  
partnership adjustment relates.  
Reviewed year pass-through partner.  
For purposes of these instructions, under  
the BBA, a reviewed year pass-through  
You believe an item shown on your  
schedule or statement is incorrect but it is  
not an item that otherwise has to be  
reported on your tax return. For example,  
if you believe that the percentage shown  
Instructions for Form 8082 (Rev. Jan. 2021)  
-2-  
 
as your ownership of capital at the end of  
the year was not properly reflected on  
Schedule K-1, file Form 8082 to report  
this, even though you are not otherwise  
required to report that percentage on your  
tax return. If you discover this kind of  
inconsistency after filing your original  
return, file an amended return to report it.  
In the space provided on the amended  
return for writing explanations, enter “See  
attached Form 8082.” If the correction  
does not affect your tax return, no  
amounts need to be entered on the  
amended return if the Form 8082 item is  
the only reason for filing the amended  
return.  
that you don't report on your return  
because the amount is otherwise limited  
by law (such as a loss limited by the at-risk  
or passive activity rules).  
If you are a residual interest holder, and  
all of the following apply.  
° Your REMIC had no more than one  
residual interest holder at any one  
time during the tax year.  
If you are a partner, and all of the  
following apply.  
° If at any time during the tax year the  
REMIC had more than one residual  
interest holder, each residual interest  
holder was either an individual (other  
than a nonresident alien), an estate, or  
a C corporation.  
° The tax year of the partnership  
began prior to January 1, 2018.  
° The partnership did not make an  
early election into BBA.  
° Your partnership had no more than  
10 partners at any one time during the  
tax year. A husband and wife (and  
their estates) are treated as one  
partner.  
° The REMIC did not have an election  
in effect under section 6231(a)(1)(B)  
(ii) (prior to amendment by BBA) for  
the tax year to have the consolidated  
audit rules apply.  
° Each partner was either an individual  
(other than a nonresident alien) or an  
estate of a deceased partner, or a C  
corporation.  
The pass-through entity has not filed a  
If you are a partner in an ELP for tax  
tax return or given you a Schedule K-1,  
Schedule Q, or foreign trust statement by  
the time you are required to file your tax  
return (including extensions), and there  
are items you must include on your return.  
years before 2018. Partners must report  
all partnership items consistently with their  
treatment on the partnership return as  
shown on Schedule K-1 (Form 1065-B).  
Only the partnership may file an AAR.  
° The partnership did not have an  
election in effect under section  
6231(a)(1)(B)(ii) (prior to amendment  
by BBA) for the tax year to have the  
TEFRA consolidated audit rules apply.  
If you don't notify the IRS that you  
Interest and Penalties  
are reporting an item (Part I, line 1,  
!
CAUTION  
box a) inconsistently, any  
If you disregard the requirements for filing  
Form 8082, you may be subject to the  
accuracy-related penalty under section  
6662 or the fraud penalty under section  
6663. Either penalty is in addition to any  
tax that results from a computational  
adjustment to make your amount or  
treatment of the item consistent with the  
amount or treatment of the item on the  
pass-through entity's return.  
If you are a BBA partnership, you may  
deficiency (including any late filing or late  
payment penalties applicable to the  
deficiency) that results from an adjustment  
to make your amount or other treatment of  
the item consistent with the amount or  
treatment of the item on the pass-through  
entity's return, may be assessed  
not file an AAR solely for the purpose of  
changing the PR. See the Instructions for  
Form 8979, Partnership Representative  
Revocation, Designation, and  
Resignation, for more information.  
You may not file a BBA AAR after the  
prescribed time to do so (see How and  
When To File, later).  
immediately. An inconsistent item can  
exist on either your original or amended  
return.  
If you are a BBA partnership that has  
received a notice of administrative  
proceeding, you may not file an AAR.  
Interest. Generally, interest is charged on  
taxes not paid by the due date, even if an  
extension of time to file is granted. Interest  
is also charged on penalties imposed for  
negligence, fraud, substantial valuation  
misstatements, substantial  
AAR under TEFRA. File Form 8082 if  
If you are a partner and the BBA  
any of the following apply.  
partnership in which you are an investor  
has received a notice of administrative  
proceeding, a Form 8082 with respect to  
inconsistent treatment of partnership items  
from that BBA partnership cannot be filed.  
You are requesting an administrative  
adjustment to correct a previously filed  
partnership return for a TEFRA  
understatements of tax, and reportable  
transaction understatements. The interest  
is charged from the due date (including  
extensions) to the date of payment. The  
interest charge is figured at a rate  
partnership. S corporations, estates, and  
trusts cannot file an AAR (see Who May  
Not File, later, for details).  
A partner may not file an AAR on behalf  
of the BBA partnership in which it is a  
partner unless doing so is in its capacity  
as the PR for that partnership.  
You are a partner in a TEFRA  
partnership (other than a partner in an  
ELP) or residual interest holder in a  
REMIC requesting an administrative  
adjustment to correct pass-through items  
on your income tax return.  
determined under section 6621.  
If you are a shareholder in an S  
Late payment penalty. The penalty for  
not paying the tax when due is usually 1/2  
of 1% of the unpaid tax for each month or  
part of a month that the tax remains  
unpaid. The penalty cannot exceed 25%  
of the unpaid tax.  
Other penalties. Penalties can also be  
imposed for negligence, substantial  
understatements of tax, reportable  
transaction understatements, and fraud.  
See sections 6662, 6662A, and 6663.  
corporation, except as a notice of  
inconsistent treatment when the  
shareholder's return is not consistent with  
the return of the S corporation. Form 8082  
cannot be filed by a shareholder to  
request an administrative adjustment to  
his or her tax return to correct S  
corporation items. Instead, the  
AAR under BBA. File Form 8082 if you  
are the PR or designated individual  
requesting an administrative adjustment to  
correct a previously filed partnership  
return on behalf of the BBA partnership.  
shareholder must file an amended income  
tax return.  
When a partnership’s federal  
return is changed for any reason,  
it may affect its state return. For  
TIP  
If you are a beneficiary of an estate or  
domestic trust, or a beneficiary or an  
owner of a foreign trust, except as a notice  
of inconsistent treatment when the  
beneficiary's or owner's return is not  
consistent with the return of the estate or  
trust. Form 8082 cannot be filed by a  
beneficiary or owner to request an  
administrative adjustment to his or her tax  
return to correct estate or trust items.  
Instead, the beneficiary or owner must file  
an amended income tax return.  
more information, contact the state tax  
agency with which the state return is filed.  
Interest and penalties applicable to im-  
puted underpayment (IU). Except  
when the partnership elects to have its  
partners take into account the  
Who May Not File  
adjustments, BBA partnership interest and  
penalties are the following.  
Don't use Form 8082 to file an AAR:  
If you are a REMIC and want to correct  
The interest figured with respect to any  
items on the original REMIC return.  
Instead, file Form 1065-X.  
IU is the interest that would be determined  
under chapter 67 for the period beginning  
on the day after the return due date for the  
reviewed year and ending on the return  
For any amount of loss, deduction, or  
credit from Schedule K-1, Schedule Q,  
Form 8986, or the foreign trust statement  
Instructions for Form 8082 (Rev. Jan. 2021)  
-3-  
   
due date for the adjustment year as  
defined under section 6225(d)(2) or, if  
earlier, the date the IU is paid.  
• The last day for filing the  
See the Instructions for Forms 8985 and  
pass-through entity return for that year 8986 for more information.  
(excluding extensions); and  
If a request for an electronically  
Any penalty, addition to tax, or  
deposited refund of $1 million or more,  
attach Form 8302, Electronic Deposit of  
Tax Refund of $1 Million or More.  
2. In the case of a TEFRA partnership  
additional amount that is determined at the  
partnership level is applied as if that BBA  
partnership had been an individual subject  
to tax under chapter 1 for the reviewed  
year and the IU were an actual  
or REMIC, before a notice of final  
partnership administrative adjustment for  
that year is mailed to the TMP or tax  
matters person; or, in the case of an ELP,  
before the mailing to the partnership of a  
notice of partnership administrative  
adjustment with respect to that year.  
Judicial Review of an AAR (for  
Returns Subject to the TEFRA  
Procedures or ELPs)  
underpayment (for understatement) for  
that year for purposes of Part II of  
If the IRS fails to act on an AAR, the TMP  
or PWA may file a petition for judicial  
review with the U.S. Tax Court, U.S. Court  
of Federal Claims, or U.S. District Court.  
The TMP or PWA must file the petition  
before the date that is 2 years after the  
date the TMP or PWA filed the AAR, but  
not until after the date that is 6 months  
from the date of such filing. The 2-year  
period may be extended if the IRS and the  
TMP or PWA agree in writing. For more  
details, see sections 6228 (prior to  
subchapter A or chapter 68.  
3. In the case of a BBA partnership,  
before a notice of an administrative  
proceeding with respect to the tax year is  
mailed under section 6231.  
Election to apply the alternative to  
payment of the IU. If the partners must  
take into account the adjustments  
because the BBA partnership filed an AAR  
and there are adjustments that don't result  
in an IU or if a BBA partnership elects the  
alternative to payment of the IU under  
sections 6227(b)(2) and 6226(c), interest  
shall be determined:  
A partnership return or a REMIC return  
is generally due by the 15th day of the 3rd  
month following the close of the  
partnership's or REMIC's tax year. The tax  
year of a REMIC always ends on  
December 31.  
At the partner level,  
amendment by BBA) and 6252.  
From the due date of the return for the  
Special rules apply if the period of  
limitations has been extended by  
agreement and in the case of a TEFRA  
AAR that relates to the deductibility of bad  
debts or worthless securities. See  
sections 6227 (prior to amendment by  
BBA) and 6251 for details.  
tax year to which the increase is  
attributable (determined by taking into  
account any increases attributable to a  
change in tax attributes for a tax year  
under section 6226(b)(2) until the date of  
payment, and  
Special Rules for ELPs for Tax  
Years Beginning Before 2018  
An ELP may file an AAR to adjust  
partnership items. However, a partner may  
not file an AAR. Generally, the ELP has  
two choices for handling the adjustment.  
At the section 6621(a)(2)  
underpayment rate.  
What To Attach  
1. It can combine the adjustment with  
the same partnership item for the year in  
which the IRS allows the adjustment and  
pass it through to the current partners for  
that year. However, if the adjustment  
involves a reduction in a credit that  
exceeds the amount of that credit for the  
partnership tax year in which the  
If applicable, attach the following items to  
Form 8082.  
How Many Forms To Complete  
You must complete and file a separate  
form for each pass-through entity for  
which you are reporting an inconsistent or  
AAR item. If you are reporting more than  
four inconsistent or AAR items from one  
pass-through entity, use additional Forms  
8082.  
If the corrected amount involves an item  
that must be supported with a schedule,  
statement, or form, attach the appropriate  
schedule, statement, or form. Include the  
entity's name and employer identification  
number (EIN) on any attachments. See  
the Instructions for Forms 1065, 1065-B,  
or 1066 (as applicable) for a list of forms  
that may be required.  
adjustment is allowed, the partnership  
must pay tax in an amount equal to that  
excess amount.  
2. It may elect to not pass the  
adjustment through to current partners by  
paying tax on any IU that results from the  
adjustment, as explained in section  
6242(b)(4), prior to amendment by the  
BBA.  
How and When To File  
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.  
Note. If the attachments needed to  
support the corrected amount include  
copies of forms or schedules from  
previously filed tax returns, write at the top  
of each previously filed form or schedule,  
“Copy Only—Don't Process.”  
If a TMP, PR, or ELP files Form 8082  
as an AAR on behalf of the partnership,  
the TMP, PR, or ELP must file it with the  
service center where the original return  
was filed.  
A BBA partnership must attach a  
In either case, the partnership is liable  
for any interest and penalties on the IU  
that results from the adjustment. See  
section 6242(b) for details. Interest is  
figured on the IU for the period beginning  
on the day after the due date (excluding  
extensions) of the partnership return for  
the adjusted year and ending on the due  
date (excluding extensions) of the  
schedule to the Form 8082 that supports  
the position(s) reported. If the partnership  
does not make an election under section  
6227(b)(2) to have the adjustments taken  
into account by the reviewed year partners  
and would like to modify per section  
6227(b)(1), it must attach a Form 8980,  
Partnership Request for Modification of  
Imputed Underpayments Under IRC  
Section 6225(c), that supports any  
If a partner in a TEFRA partnership or  
residual interest holder files Form 8082 as  
an AAR, it must be filed in duplicate. The  
original copy is filed with the partner's or  
residual interest holder's amended income  
tax return, and the other copy is filed with  
the service center where the pass-through  
entity return is filed. See the Notice of  
section under Part II of these instructions.  
partnership return for the tax year the  
adjustment takes effect (or the date the  
partnership paid the tax due under (2)  
above, if earlier). The adjusted year is  
the partnership tax year in which the item  
being adjusted arose.  
modifications made to the IU as described  
in sections 6225(b) and 6225(c) and as  
applied to a BBA AAR under section  
6227(b)(1). See the Form 8980  
instructions paragraph titled “Modifications  
to an Imputed Underpayment Included in  
an Administrative Adjustment Request.”  
How to file. Attach Form 8082 to an  
amended Form 1065-B for the adjusted  
year. Enter in the top margin of the  
Generally, a pass-through entity may  
file an AAR to change items on its return:  
Attach Forms 8985 and 8986 as  
1. Within 3 years after the later of:  
amended return “See attached Form 8082  
for AAR per IRC section 6251.” Be sure to  
check box G(4) on page 1 of the amended  
applicable. Form 8986 is used by BBA  
partnerships to furnish and transmit each  
partner’s share of adjustments to PRIs.  
• The date on which the pass-through  
entity return for that year is filed, or  
Instructions for Form 8082 (Rev. Jan. 2021)  
-4-  
 
return. Identify in Part II of Form 8082 the  
amount and treatment of any item the  
partnership is changing from the way it  
was reported on the original return. If the  
partnership elects to pay the tax, enter it  
on line 26 of page 1 of the amended Form  
1065-B. don't enter any other amounts on  
the amended Form 1065-B. Attach a  
computation of the tax to Form 8082. The  
IRS will bill the partnership for any interest  
and penalties it owes.  
If the income, deductions, credits, or  
other information provided to any partner  
on Schedule K-1 is incorrect, file an  
amended Schedule K-1 (Form 1065-B) for  
that partner(s) with Form 8082. Also give  
the partner(s) a copy.  
used, the partnership may prepare its own  
statement with the following information.  
described in section 6225(b). See section  
6225(c), excluding paragraphs (2), (7),  
and (9), for guidance regarding the  
The partnership's name, taxpayer  
identification number, and the partnership  
tax year for which the election is being  
made.  
modification rules that may apply to an IU.  
If modification is applied to an IU, the  
AAR must include detailed documentation  
to support all modifications made to the  
IU.  
If the partnership adjustment results in  
an IU, the partnership must report and pay  
the IU and any interest and penalty  
associated with the IU at the time the AAR  
is submitted. See Interest and penalties  
above.  
If modification of the rate used in  
figuring the IU does not apply to the IU, the  
IU will be figured using the highest rate in  
effect under section 1 or 11 for the tax  
year to which the adjustment relates. Write  
“BBA Imputed Underpayment” in the  
bottom margin of page 1 of Form 1065  
and include the IU and any interest or  
penalties related to the IU.  
The name, taxpayer identification  
number, address, and daytime telephone  
number of the individual who signs the  
statement.  
Language indicating that the  
partnership is electing application of  
section 1101(c) of BBA for the partnership  
return for the eligible tax year.  
The information required to properly  
designate the PR as defined by section  
6223, which must include the name,  
taxpayer identification number, address,  
and daytime telephone number of the PR.  
AAR With Election Into the  
Centralized Partnership Audit  
Regime Under BBA  
The following representations must be  
made on the statement of election:  
1. The partnership is not insolvent and  
does not reasonably anticipate becoming  
insolvent before resolution of any  
adjustment with respect to the partnership  
tax year for which the election is being  
made.  
2. The partnership has not voluntarily  
filed, and does not reasonably anticipate  
filing, a petition for relief under title 11 of  
the United States Code.  
3. The partnership is not subject to,  
and does not reasonably anticipate  
becoming subject to, an involuntary  
petition for relief under title 11 of the  
United States Code.  
4. The partnership has sufficient  
assets, and reasonably anticipates having  
sufficient assets, to pay a potential IU with  
respect to the partnership tax year that  
may be determined under subchapter C of  
chapter 63 of the Internal Revenue Code  
as amended by BBA.  
Certain partnerships may elect to have the  
new centralized partnership audit regime  
apply to a return filed for an eligible tax  
year when filing an AAR under section  
6227. An eligible tax year is any tax period  
beginning after November 2, 2015, and  
before January 1, 2018. Only partnerships  
can file an AAR under section 6227. A  
partnership may not make this election  
where:  
If the partnership elects under section  
6227(b)(2) to have the partners take the  
adjustments into account or the  
adjustments don't result in an IU, the  
partnership is required to furnish  
statements to each partner of the  
partnership for the reviewed year, and file  
statements with the AAR. See the  
Instructions for Forms 8985 and 8986 for  
more information.  
An AAR has been filed on behalf of the  
partnership under section 6227(c) (prior to  
amendment by BBA), or  
An amended return for the partnership  
Filing an AAR electronically. If the  
AAR is filed electronically, the partnership  
uses Form 1065 and Form 8082 and  
includes the statement “Election Under  
Section 1101(g)(4),” if an election is being  
made under section 1101(g)(4) of BBA.  
has been filed. See Regulations section  
301.9100-22(c)(4).  
An AAR filed for an eligible tax year  
before January 1, 2018, will be treated as  
an AAR filed on behalf of a TEFRA  
partnership or as an amended return filed  
on behalf of a nonTEFRA partnership, as  
applicable. An AAR filed after January 1,  
2018, for an eligible tax year without a  
statement attached to the AAR on which  
the partnership makes the election into the  
centralized partnership audit regime will  
be treated as an AAR filed on behalf of a  
TEFRA partnership or as an amended  
return filed on behalf of a nonTEFRA  
partnership, as applicable. Once made, an  
election may only be revoked with the  
consent of the IRS.  
Specific Instructions  
Specific instructions for most of the lines  
have been provided. Lines that are not  
explained are self-explanatory. If, after  
reading the instructions, you are unable to  
complete an item in Part I or Part II, enter  
“See Part III” in the entry space for that  
item and provide the information there.  
A representation, signed under  
penalties of perjury, that the individual  
signing the statement is duly authorized to  
make the election described in  
Regulations section 301.9100-22 and that,  
to the best of the individual's knowledge  
and belief, all of the information contained  
in the statement is true, correct, and  
complete.  
Note. If the pass-through entity did not file  
a return or give you a Schedule K-1,  
Schedule Q, or foreign trust statement by  
the time you are required to file your  
return, complete Parts I and II to the best  
of your knowledge.  
The statement must be signed and  
dated by the TMP, as defined under  
section 6231(a)(7) (prior to the  
Note. An AAR filed with respect to a 2018  
short tax period return by a partnership  
that is subject to the centralized  
amendment by BBA), and the applicable  
regulations, or an individual who has the  
authority to sign the partnership return for  
the tax year. The fact that an individual  
dates and signs the statement making the  
election shall be prima facie evidence that  
the individual is authorized to make the  
election on behalf of the partnership.  
partnership audit regime must meet the  
requirements under section 6227.  
Name and Identifying Number  
Print or type the legal name of the entity  
and identifying number on the appropriate  
lines.  
Making the election. To make the  
election, the partnership must write across  
the top of Form 1065 used to file the AAR,  
“Election under Section 1101(g)(4)” and  
attach a statement to the AAR. For the  
statement requirement, the partnership  
can use Form 7036, Election Under  
Section 1101(g)(4) of the Bipartisan  
Budget Act of 2015. If Form 7036 is not  
Part I — General Information  
Line 1  
Imputed underpayment (IU).  
Partnerships filing an AAR with an election  
into the centralized partnership audit  
regime under BBA will need to determine  
if any partnership adjustment as defined  
by section 6241(2) results in an IU as  
Check box (a) if you believe an item was  
not properly reported on the  
Schedule K-1, Schedule Q, Form 8986  
(only issued with respect to an AAR), or  
Instructions for Form 8082 (Rev. Jan. 2021)  
-5-  
     
foreign trust statement you received, or  
you have not received a Schedule K-1,  
Schedule Q, or foreign trust statement by  
the time you are required to file your tax  
return (including extensions).  
holders may file an amended return  
requesting a refund. See section 6227(c)  
(1) (prior to amendment by BBA).  
If you are a TMP filing a TEFRA AAR  
on behalf of the partnership and  
requesting substituted return treatment,  
attach a statement to Form 8082  
indicating that you are requesting  
substituted return treatment.  
reflecting the partner’s share of the  
adjustments (and should not provide  
amended Schedule K-1). The partnership  
is also required to file with the AAR all  
Forms 8986 furnished to partners and  
Form 8985. See the instructions for these  
forms for further information.  
Check box (b) if you are filing an AAR  
on which you are requesting a change in  
the amount or treatment of any item from  
the way you reported it on your return as  
originally filed or as you later amended it.  
Item A. If the "Yes" box is checked,  
complete Form 8979 and attach it to the  
AAR. See the Instructions for Form 8979.  
If the request is not treated as a  
substituted return, the partners or residual  
interest holders may file an amended  
return requesting a refund. The IRS may  
conduct an examination of the  
Item B. BBA partnerships filing an  
AAR will need to determine if the  
Note. A partnership-partner that is also a  
BBA partnership that is filing an AAR that  
is inconsistent with a Schedule K-1 or  
Form 8986 it received (only with respect to  
an AAR) will check both boxes (a) and (b).  
A partner (including a partnership-partner)  
cannot file inconsistently with a Form 8986  
it is issued with respect to an audited  
partnership.  
partnership adjustments result in an IU.  
See Figuring the IU, later, for information  
as to how to figure the IU. The BBA  
partnership should consider all available  
guidance issued by the IRS in making a  
determination of whether or not the AAR  
results in an IU. Also see IU Under the  
later, for discussion of the IU.  
pass-through entity’s return; or take no  
action on the request. When a request is  
not treated as a substituted return, the IRS  
cannot assess tax without a deficiency or  
entity level proceeding. See section  
6227(c)(2) (prior to amendment by BBA).  
In either case, if you are a TMP filing an  
AAR electronically, file an amended Form  
1065, but don't enter any amounts on the  
form itself. Attach Form 8082 and identify  
the amount and treatment of any item you  
are changing from the way it was reported  
on the original return. The TMP must sign  
the amended return.  
In 2020, an AAR can be filed by  
partnerships subject to TEFRA  
Note. An IU calculation must always be  
made and presented on the AAR (even  
when that IU is zero or less than zero or  
the adjustments don't result in an IU). See  
Figuring the IU, later, in Part III, for more  
information.  
proceedings (TEFRA AAR), partnerships  
subject to BBA proceedings (BBA AAR),  
and ELPs. An AAR can also be filed by the  
following partners:  
Partners of a TEFRA partnership;  
Residual interest holders; or  
Partnership-partners in a BBA  
Attach amended Schedules K-1  
showing the corrected amounts for each  
partner.  
Item C. If the adjustments contained in  
the BBA AAR result in an IU, the  
partnership (but only for the purpose of  
providing notice of inconsistent treatment  
with the AAR.) See section 301.6227–1(a)  
referring to section 301.6222–1.  
See Part II, later.  
partnership must pay the IU at the same  
time the AAR is filed. However, under  
section 6227(b)(2), the partnership can  
elect to have its reviewed year partners  
take the adjustments into account. This is  
an election to push out the adjustments to  
the partners as alternative to payment of  
the IU. See section 6226(a)(2) for details.  
If this valid election is made, the  
ELP AAR. The ELP procedures were  
repealed for tax years beginning after  
2017. However, ELPs filing an AAR after  
2017 for a tax year that began before 2018  
will use Form 8082.  
For partnership tax years beginning  
after 2017 and partnerships electing  
into BBA for tax years beginning after  
November 2, 2015, and before January  
1, 2018.  
For partnership tax years beginning  
before January 1, 2018 (unless elect-  
ing into BBA).  
TEFRA AAR. The consolidated audit  
proceedings of sections 6221 through  
6234 (prior to amendment by BBA) are  
referred to as “TEFRA proceedings.”  
Partnerships that are subject to TEFRA  
proceedings are referred to as “TEFRA  
partnerships.” An AAR filed by the TMP of  
the TEFRA partnership is a TEFRA AAR.  
The Form 8082 is also used by any  
partner in a TEFRA partnership filing an  
AAR. TEFRA proceedings will not apply to  
partnerships with tax years beginning after  
2017. A partnership with a tax year  
partnership is no longer liable for the IU.  
If the adjustments in the BBA AAR  
don't result in a positive IU or the BBA  
partnership makes a valid election under  
section 6227(b)(2), the partnership must  
furnish to each partner of the partnership  
for the reviewed year a Form 8986  
reflecting the partner’s share of the  
adjustments.  
The partnership is also required to file  
with the AAR all Forms 8986 furnished to  
partners and Form 8985. See the  
instructions for these forms for further  
information.  
BBA AAR. All partnerships with tax  
years beginning after 2017 are subject to  
the centralized partnership audit regime  
unless an eligible partnership makes a  
valid election under section 6221(b) to  
elect out of the centralized partnership  
audit regime.  
Partnerships electing into BBA for tax  
years beginning after November 2, 2015,  
and before January 1, 2018, are also  
subject to the centralized partnership audit  
regime. Partnerships that are subject to  
the centralized partnership audit  
beginning before 2018 that is not subject  
to TEFRA proceedings is referred to as a  
“nonTEFRA partnership.”  
Item D. Each reviewed year partner is  
required to take into account its share of  
adjustments requested in a BBA AAR if  
the partnership adjustments result in an IU  
and the partnership makes the alternative  
to payment election discussed under Item  
C. Additionally, each reviewed year  
TEFRA partnerships requesting  
substituted return treatment. A  
procedures of sections 6221 through 6241  
are referred to as “BBA partnerships.” A  
partnership with a tax year beginning after  
2017 that is not subject to BBA  
substituted return requests that the  
treatment of an item shown on the AAR be  
substituted for the treatment of the item on  
the pass-through entity's return. If the IRS  
allows substituted return treatment, the  
changes shown on the amended return  
will be treated as corrections of  
proceedings because it has made a valid  
election under section 6221(b) is referred  
to as a “nonBBA partnership.” An AAR  
filed by a BBA partnership is a BBA AAR.  
partner is required to take into account its  
share of any adjustments requested in a  
BBA AAR that don't result in an IU. The  
determination of whether or not an  
If a BBA partnership files an AAR and it  
needs to make its partners aware of their  
allocable share of adjustments, it will  
furnish to each partner of the partnership  
for the reviewed year a Form 8986,  
mathematical or clerical errors, and the  
IRS may assess any resulting tax to the  
partners or residual interest holders  
without a deficiency or entity level  
adjustment results in an IU amount is  
discussed in Item B for this section.  
proceeding, or partners or residual interest  
Instructions for Form 8082 (Rev. Jan. 2021)  
-6-  
The partnership is required to furnish  
each reviewed year partner with a Form  
8986 reporting its share of the BBA AAR  
adjustments. The PR must attest to the  
partnership’s compliance with this  
a. File an amended Form 1065,  
(checking box G5).  
3. Figure an IU and determine if there  
are any adjustments that don't result in an  
IU.  
b. The TMP must sign the amended  
return.  
4. Determine if you will pay the IU or  
c. Attach amended Schedules K-1  
showing the corrected amounts for  
each partner.  
push out the adjustments to the partners.  
requirement. The PR will sign the Form  
8082 under Item D to declare under  
penalties of perjury that all statements  
have been provided to the reviewed year  
partners as required by these instructions.  
a. If paying an IU, complete Form  
1065 and report the IU appropriately.  
Complete Forms 8985 and 8986  
(pushout package) pertaining to the  
adjustments that don't result in an IU  
(if applicable).  
4. File Form 8082 along with Form  
1065 and attach any other supporting  
documents required.  
Item E. Under section 6227(b)(1), the  
partnership may modify the IU resulting  
from adjustments reported in a BBA AAR  
in accordance with the provisions under  
section 6225(c), disregarding the  
5. Give a copy of the amended  
Schedules K-1 to the applicable partners.  
b. If pushing out all the adjustments to  
the reviewed year partners, complete  
Form 1065. Also complete Forms  
8985 and 8986 (pushout package).  
TEFRA partner filing an AAR. If a  
partner in a TEFRA partnership is filing an  
AAR to change items associated with its  
investment in the TEFRA partnership that  
were reported on its original return, do the  
following.  
provisions under paragraphs (2), (7), and  
(9). Any modification made to the IU under  
section 6227(b)(1) must be disclosed and  
fully explained on Form 8980 included  
with the AAR.  
5. File Form 8082 along with Form  
1065, and attach any other supporting  
documents required, including copies of  
Forms 8985 and 8986 (if applicable).  
6. If applicable, distribute the Forms  
8986 to reviewed year partners according  
to the Form 8986 instructions.  
1. Determine the required changes to  
be made.  
Note. If the partnership makes an election  
to push out the adjustments to the  
2. Complete Form 8082 to identify the  
changes being made.  
partners as an alternative to payment of  
the IU, the modifications to the IU are  
disregarded and are not included on the  
statements provided to the partners.  
Partner filing a notice of inconsistent  
treatment for a Schedule K-1 received  
from a BBA partnership. When a  
partner receives a Schedule K-1 from a  
BBA partnership, it must generally file  
consistently with that Schedule K-1.  
However, a partner may file inconsistently  
if it provides valid notice to the IRS of  
inconsistent treatment.  
a. On Form 8082, check box (b) under  
Part I, line 1.  
b. See Lines 8 through 11, later, for  
how to complete columns (a) through  
(e) of Part II.  
Lines 2 through 6. Generally, the  
information for these lines can be found on  
Schedule K-1, Form 8986, Schedule Q, or  
foreign trust statement.  
3. Complete the applicable amended  
return.  
4. File Form 8082 along with the  
applicable amended return and attach any  
other supporting documents required.  
Note. Complete these lines if you are  
completing Form 8082 as a notice of  
inconsistent treatment or as a partner in a  
TEFRA partnership (other than a partner  
in an ELP) or residual interest holder in a  
REMIC requesting an administrative  
adjustment to correct pass-through items  
on your income tax return.  
Notice of inconsistent treatment  
filed with return. If a pass-through  
partner does not receive a Schedule K-1  
from a BBA partnership or does receive a  
Schedule K-1 but disagrees with some or  
all of the reported treatment and/or  
amounts, it may file a notice of  
Partner filing a notice of inconsistent  
treatment for a Schedule K-1 received  
from a TEFRA partnership. If a partner  
does not receive a Schedule K-1 from a  
TEFRA partnership or does receive a  
Schedule K-1 but disagrees with some or  
all of the reported treatment and/or  
amounts, it may file a notice of  
inconsistent treatment with its return  
(original or amended/AAR). To do so, as a  
pass-through partner you will include Form  
8082 with your return (for example, Form  
1065, Form 1120-S) and prepare your  
return using the treatment and/or amounts  
you determine are correct.  
Line 6, tax year of pass-through  
entity. If you are a partner filing a notice  
of inconsistent treatment from a Form  
8986 received as a result of a BBA  
partnership AAR, use the date contained  
in Part II, box D (“Review year of the  
partnership”), from the Form 8986.  
inconsistent treatment.  
1. On Form 8082, check box (a) under  
Part I, line 1.  
2. See Lines 8 through 11, later, for  
how to complete columns (a) through (e)  
of Part II.  
3. File Form 8082 along with the  
applicable return and attach any other  
supporting documents required.  
1. On Form 8082, check box (a) under  
Part I, line 1 (and box (b), if applicable).  
Part II — Inconsistent or  
Administrative Adjustment  
Request (AAR) Items  
TEFRA partnerships and ELPs filing  
AARs. If a TEFRA partnership/ELP is  
filing an AAR to change items that were  
reported on its original return, do the  
following.  
2. See Lines 8 through 11, later, for  
how to complete columns (a) through (e)  
of Part II.  
3. File Form 8082 along with the  
applicable return and attach any other  
supporting documents required.  
BBA partnerships filing AARs. If a  
BBA partnership is filing an AAR to  
change items that were reported on its  
original return, do the following.  
Pass-through partner filing a notice of  
inconsistent treatment for a Form 8986  
received from a BBA partnership filing  
an AAR. When a pass-through partner  
receives a Form 8986 (“pushout  
1. Determine the required changes to  
1. Determine the required changes to  
be made.  
be made.  
2. Complete Form 8082 to identify the  
changes being made.  
2. Complete Form 8082 to identify the  
changes being made.  
statement”) as a result of an AAR filed by  
a BBA partnership in which it is an indirect  
or direct investor, that pass-through  
partner will (prior to the date contained in  
box F of Part II on the Form 8986) take  
one of the following actions.  
a. On Form 8082, check box (b) under  
a. On Form 8082, check box (b) under  
Part I, line 1.  
Part I, line 1.  
b. See Lines 8 through 11, later, for  
how to complete columns (a) through  
(e) of Part II.  
b. See Lines 8 through 11, later, for  
how to complete columns (a) through  
(e) of Part II.  
3. Complete Form 1065.  
Instructions for Form 8082 (Rev. Jan. 2021)  
-7-  
   
Push out all the adjustments that are on  
b. Complete Form 8082. Attach the  
completed Form 8082 and a copy of  
the Form 8986 received to the Form  
8985 (and Forms 8986, if applicable)  
filed with the IRS.  
not as a result of an audit), enter the  
information from the first three columns of  
the Form 8986, Part V, that you are  
treating inconsistently.  
the Form 8986 to its partners/  
shareholders/beneficiaries.  
For the adjustments resulting in an IU,  
pay an IU on those adjustments and  
prepare and issue to its partners/  
shareholders/beneficiaries a pushout  
statement package for those adjustments  
that don't result in an IU.  
Column (b).  
c. In making the IU calculation for the  
Form 8985, the adjustments should be  
determined for each item (including  
any item treated inconsistently) by  
taking the difference between the  
amount you previously reported and  
the amount you are now reporting.  
AAR. If you are filing an AAR, check  
the box under “amount of item” if you are  
changing the amount from what was  
previously filed. Check the box under  
“treatment of item” if you are reporting the  
amount unchanged but are changing  
another treatment of the item. Check both  
boxes if you are changing the amount and  
another treatment besides amount.  
Note. Pass-through partners are not  
permitted to apply modifications to the IU.  
Where the Form 8986 only contains  
adjustments that don't result in an IU,  
prepare a pushout statement package for  
those adjustments and issue to its  
partners/shareholders/beneficiaries.  
Note. The calculation described in  
the preceding sentence is not the  
same calculation as in column (e) of  
Part II. If making a payment, do so  
according to the Instructions for Forms  
8985/8985–V.  
Inconsistent treatment. If you  
believe that the amount of any item shown  
on Schedule K-1, Schedule Q, Form 8986  
(as a result of a BBA AAR, and not as a  
result of an audit), or foreign trust  
statement was not properly reported,  
check “Amount of item.”  
If you believe that treatment of any item  
(other than the amount of the item) was  
not properly reported (such as a long-term  
capital loss that a partner thinks should be  
an ordinary loss), check “Treatment of  
item.”  
However, a pass-through partner may  
file inconsistently if it provides valid notice  
to the IRS of inconsistent treatment.  
d. Additionally, for any of the  
consistently and inconsistently treated  
adjustments that don't result in an IU,  
prepare a pushout package for  
partners according to the Instructions  
for Forms 8985 and 8986.  
Note. Any partner that receives a Form  
8986 as a result of an audit is not  
permitted to treat items on that Form 8986  
inconsistently and must report consistently  
with the information provided on the Form  
8986.  
See Lines 8 through 11 below for how to  
complete columns (a) through (e) of Part  
II.  
Notice of inconsistent treatment  
filed with a Form 8985. A pass-through  
partner receiving a Form 8986 (as a result  
of a BBA partnership filing an AAR and not  
as a result of an audit), may (prior to the  
date contained in box F of Part II on the  
Form 8986) file inconsistently from that  
8986 if the pass-through partner provides  
valid notice to the IRS of inconsistent  
treatment. To provide a notice of  
Other than pass-through partner filing  
a notice of inconsistent treatment from  
a BBA partnership. If you are a partner  
(other than a pass-through partner) filing  
inconsistently from a BBA partnership  
(that is, inconsistently from either a  
Schedule K-1 or a Form 8986 you  
received as a result of a BBA partnership  
filling an AAR, and not as a result of an  
audit), complete Form 8082 and attach it  
to your original return or amended return.  
See Lines 8 through 11 below for how to  
complete columns (a) through (e) of Part  
II.  
Check both parts of column (b) if either  
1 or 2 below applies.  
1. You believe that both the amount  
and another treatment (besides the  
amount) of the item shown on  
Schedule K-1, Schedule Q, Form 8986 (as  
a result of a BBA AAR, and not as a result  
of an audit), or foreign trust statement  
were not properly reported, or you believe  
an item was omitted from the form; or  
inconsistent treatment in these  
circumstances as a pass-through partner,  
do one of the following.  
2. The pass-through entity did not file  
a return or give you a Schedule K-1,  
Schedule Q, or foreign trust statement.  
1. Prepare a pushout package for all  
adjustments (including any items that are  
treated inconsistently as reported on the  
Form 8082) in accordance with the  
Lines 8 through 11.  
Column (a).  
Note. If you check only “Treatment of  
item,” you don't need to complete columns  
(d) and (e).  
Instructions in the Forms 8985 and 8986.  
a. Using all adjustments, whether  
AAR. If you are filing an AAR, enter the  
line number and description from the form  
for which you are making the change. For  
example, if you are changing the amount  
reported on Schedule K, line 1, enter  
“Schedule K, line 1.”  
being treated consistently or  
Column (c).  
inconsistently, prepare a pushout  
package for your partners,  
AAR. If you are filing an AAR, report  
the amount you previously reported for the  
item listed in column (a).  
shareholders, etc. according to the  
instructions for Forms 8985 and 8986.  
b. Complete Form 8082. Attach the  
completed Form 8082 and a copy of  
the Form 8986 received to the  
pushout package (Forms 8985 and  
8986) filed with the IRS.  
Inconsistent treatment. If you attach  
Form 8082 to your return, to make a notice  
of inconsistent treatment, enter the  
amount as shown on the Schedule K-1,  
Schedule Q, or foreign trust statement you  
received.  
If the pass-through entity did not file a  
return, or if you did not receive a schedule  
or statement, or if you are reporting items  
that you believe were omitted, enter zero  
in column (c).  
Inconsistent treatment. If you  
received a Schedule K-1, Schedule Q,  
Form 8986 (as a result of a BBA AAR, and  
not as a result of an audit), or foreign trust  
statement, enter the line number and  
description shown on the form. Otherwise,  
enter a complete description of the item.  
2. Paying an IU for all adjustments  
(including any items that are treated  
inconsistently as reported on the Form  
8082).  
If you did not receive a Schedule K-1,  
Schedule Q, or foreign trust statement but  
are still reporting estimated amounts on  
your original filing, enter a completed  
description of the item and where you are  
reporting the estimated amount on your  
original return. For example, if you are a  
BBA partnership-partner providing notice  
of inconsistent treatment for a Form 8986  
received (as a result of a BBA AAR, and  
a. Prepare a Form 8985 (and Forms  
8986 for partners, if applicable)  
according to the instructions for Forms  
8985 and 8986. The Form 8985  
should be prepared using the  
If you receive a Form 8986 as a result  
of a BBA AAR (and not as a result of an  
audit); to make a notice of inconsistent  
treatment do the following.  
adjustments that are being treated  
both consistently and inconsistently.  
Instructions for Form 8082 (Rev. Jan. 2021)  
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Pass-through partner preparing Form  
computation of the IU amount. The BBA  
partnership should consider all available  
guidance issued by the IRS when figuring  
interest and penalties. If making  
8985. Attach a Form 8082 to the Form  
8985 you file.  
prepayments, the AAR should include  
documentation that supports the  
Other than pass-through partner. Attach the IU amount for an AAR. The IU amount  
calculations. A payment made with the  
Form 1065 should detail the portion of the  
payment that is for the IU, the portion that  
a Form 8082 to the copy of the return (or  
should be reported on Form 1065, page 1,  
line 25.  
amended return) you file.  
If the adjustments requested in the AAR is for prepaid estimated interest, and the  
If treating any liabilities or capital items  
reported to you on the Form 8986, Part IV  
inconsistently, enter the item amount from  
that Form 8986 as shown in the  
result in an IU, generally the partnership  
portion that is for prepaid estimated  
must pay the IU. Adjustments requested in penalties. The total of all three should be  
the AAR that don't result in an IU must be  
taken into account by each reviewed year  
partner as if the partnership had made an  
election under section 6227(b)(2), but only  
with regard to those adjustments that don't  
result in an IU. In this instance, see Forms  
8985 and 8986 and the related  
reflected on Form 1065, page 1, line 25.  
“Corrected” column from Part IV of that  
form in column (c) of Form 8082.  
Under section 6232(b), partnerships  
filing a BBA AAR that have adjustments  
that result in an IU, and don't elect the  
alternative to payment of the IU (by not  
electing to push out the adjustments to the  
reviewed year partners), then the  
If treating an item of income, gain, loss,  
deduction, credits, or other items reported  
to you on Form 8986, Part V  
inconsistently, enter the sum of column (d)  
and column (h) from Part V of that form in  
column (c) of Form 8082.  
instructions for reporting amounts not  
included in the IU.  
partnership must pay the IU, which should  
be shown on Form 1065, page 1, line 25,  
at the same time that the AAR is filed.  
Information to include on the payment  
made by check is the name of the  
The partnership may elect under  
If treating any items reported to you on  
the Form 8986, Part VI inconsistently,  
enter that item amount from the Form  
8986 in column (c) of Form 8082.  
section 6227(b)(2) to have the reviewed  
year partners take into account  
adjustments resulting in an IU. If the  
partnership makes the election, the  
partnership is not liable for, nor required to  
pay, the IU related to the adjustments.  
Additionally, if the IU calculation results in  
an amount that is zero or less than zero or  
the adjustments don't result in an IU, then  
all adjustments are taken into account by  
the reviewed year partners. However, the  
partnership may have withholding and  
reporting obligations under chapter 3 or  
chapter 4 with respect to the adjustments  
taken into account by the reviewed year  
foreign partners. See Forms 8985 and  
8986 and their related instructions for how  
to report these adjustments to reviewed  
year partners.  
partnership, “Form 1065,” the tax  
identification number of the partnership,  
the tax year, and “BBA AAR Imputed  
Underpayment.” Checks must be payable  
to “United States Treasury” and included  
with the BBA AAR. If making an electronic  
payment, choose the payment description  
“BBA AAR Imputed Underpayment” from  
the list of payment types.  
Column (d).  
Enter the amount you are reporting as  
the correct amount in column (d).  
Column (e).  
Enter the net increase or decrease for  
each line being changed in column (e).  
Enter as a positive the amount by which  
column (d) exceeds column (c) or enter as  
a negative the amount by which column  
(c) exceeds column (d). Use parentheses  
around all amounts that are negative.  
Explain the reason for the change  
Figuring the IU  
Definitions  
Reallocation grouping. In general,  
any adjustment that allocates or  
(increase or decrease) in Part III.  
reallocates a partnership-related item  
(PRI) to and from a partner or partners is a  
reallocation adjustment, except for an  
adjustment to a credit or to a creditable  
expenditure. Each reallocation adjustment  
generally results in at least two separate  
adjustments, each of which becomes a  
separate subgrouping.  
If the partnership elects under section  
Part III — Explanations  
6227(b)(2) to have its reviewed year  
partners take all the adjustments into  
account, all modifications by the  
partnership (that would have been allowed  
had the partnership paid an IU) are not  
allowed and disregarded.  
Explain in detail the reasons you are  
reporting an inconsistent or corrected  
amount/item as follows.  
If you believe that the amount or other  
type of treatment of any item shown on  
Schedule K-1, Schedule Q, Form 8986 (as  
a result of a BBA AAR, and not as a result  
of an audit), or foreign trust statement was  
not properly reported, state how you think  
the item should be treated and why.  
The partnership must always include an  
Credit grouping. Any adjustment to a  
PRI that is reported or could be reported  
by a partnership as a credit on the  
partnership’s return, including a  
IU calculation, even when the IU is zero or  
less than zero or the adjustments don't  
result in an IU or the partnership elects  
under section 6227(b)(2) to have its  
reviewed year partners take all the  
adjustments into account.  
reallocation adjustment to such PRI, is  
placed in the credit grouping.  
If the pass-through entity has not filed a  
tax return by the time you are required to  
file your tax return, enter as the  
Creditable expenditure grouping.  
Any adjustment to a PRI where any  
explanation, “Partnership (S corporation,  
Estate, Trust, or REMIC) return not filed.”  
Under section 6227(b)(1), the  
partnership may modify the IU resulting  
from adjustments reported in a BBA AAR  
in accordance with the provisions under  
section 6225(c), disregarding the  
provisions under section 6225(c)(2), (7),  
and (9). Any modification made to the IU  
under section 6227(b)(1) must be  
disclosed and fully explained in  
person could take the item that is adjusted  
(or item as adjusted if the item was not  
originally reported by the partnership) as a  
credit, including a reallocation adjustment  
to a creditable expenditure, is placed in  
the creditable expenditure grouping.  
If the pass-through entity did not give  
you a Schedule K-1, Schedule Q, or  
foreign trust statement by the time you are  
required to file your tax return, enter as the  
explanation, “Schedule K-1 (Schedule Q,  
or foreign trust statement) not received.”  
Residual grouping. Any adjustment  
to a PRI that doesn’t belong in the  
reallocation, credit, or creditable  
IU Under the Centralized  
Partnership Audit Regime  
BBA AARs must always include a  
documentation included with the AAR. If  
modifications are applied to the IU,  
complete and attach Form 8980 and  
report the modified IU amount on Form  
1065, page 1, line 25.  
expenditure grouping is placed in the  
residual grouping. This grouping also  
includes any adjustment to a PRI that  
derives from an item that would not have  
been required to be allocated by the  
partnership to a partner under section  
computation of the IU (even when the IU is  
zero or less than zero or the adjustments  
don't result in an IU), as determined under  
section 6225(b). Documentation should be  
included with the AAR that supports the  
The applicability of interest and  
penalties are discussed above. The BBA  
AAR may include a prepayment for  
Instructions for Form 8082 (Rev. Jan. 2021)  
-9-  
     
704(b), such as an adjustment to a liability  
amount on the balance sheet.  
the formula above requires an  
into two separate subgroupings and will  
not be netted together.  
understanding of the concepts of  
grouping, subgrouping, and netting. There  
are seven steps necessary in figuring an  
A creditable expenditure is treated in  
Subgrouping. Each adjustment is  
subgrouped according to how the  
adjustment would be required to be taken  
into account separately under section  
702(a). In general, a subgrouping follows  
the Schedule K/K-1 line items, including  
any alpha codes related to a Schedule K-1  
line item.  
this manner even if the partners claimed a  
IU. The first three steps focus on grouping, deduction in lieu of a credit.  
subgrouping, and netting.  
Each adjustment to a creditable  
expenditure is subgrouped based upon  
the separate category of income to which  
the creditable expenditure relates and to  
account for any different allocation of the  
creditable expenditure between partners.  
Two or more adjustments to creditable  
expenditures are included within the same  
subgrouping only if each adjustment  
relates to creditable expenditures in the  
same separate category, and each  
Steps in Figuring the IU  
Step 1—Grouping  
Place each adjustment into one of four  
groupings: reallocation, credit, creditable  
expenditure, and residual groupings.  
Negative adjustment. A negative  
adjustment is any adjustment that is a  
decrease in an item of gain or income, an  
increase in an item of loss or deduction, or  
an increase in an item of credit or  
creditable expenditure.  
Reallocation grouping. A  
reallocation adjustment generally consists  
of at least two adjustments, one positive  
and one negative with each in a separate  
subgrouping.  
adjusted PRI would be allocated to the  
partners in the same ratio had those items  
been properly reflected on the originally  
filed partnership return.  
Net positive adjustment. An amount  
that is greater than zero which results from  
netting adjustments within a grouping or  
subgrouping. A net positive adjustment  
includes a positive adjustment that was  
not netted with any other adjustment. A  
net positive adjustment includes a net  
decrease in an item of credit (or creditable  
expenditure).  
One part of the reallocation adjustment  
Residual grouping. The residual  
grouping contains all adjustments that  
don't fit into one of the other groups.  
reverses the effect of the improper  
allocation of a PRI.  
The other part of the adjustment makes  
the proper allocation of the PRI.  
Recharacterization adjustments. A  
recharacterization adjustment will  
Under the AAR rules, if one of the  
reallocation adjustments is negative, such  
negative adjustments must be pushed out  
to the proper partner(s).  
generally result in at least two separate  
adjustments within the residual grouping.  
Net negative adjustment. Any  
amount which results from netting  
adjustments within a grouping or  
One adjustment reverses the improper  
characterization of the PRI.  
The other adjustment makes the proper  
Don't net reallocation adjustments.  
subgrouping that is not a net positive  
adjustment. A net negative adjustment  
includes a negative adjustment that was  
not netted with any other adjustment.  
As each part of a reallocation  
!
characterization of the PRI.  
CAUTION  
adjustment is placed in a separate  
The adjustments that result from a  
subgrouping within the reallocation  
grouping, those adjustments cannot be  
netted in accordance with the netting  
rules.  
recharacterization are placed into  
separate subgroupings.  
Total netted partnership  
adjustments (TNPA). The sum of all net  
positive adjustments in the reallocation  
grouping and the residual grouping.  
Step 2—Subgrouping  
Example. $100 of ordinary income is  
being reallocated from Partner A to  
Partner B. For purposes of figuring the IU,  
there will be two adjustments, each in a  
separate subgrouping: a negative  
adjustment of $100 (reversing improper  
allocation to Partner A) and a positive  
adjustment of $100 (making proper  
allocation to Partner B). These two  
adjustments cannot be netted. As a result,  
the total net positive adjustment in the  
reallocation grouping is $100 and will be  
included in the TNPA.  
Determine if any adjustment, within one of  
the four groupings, needs to be  
Adjustments not resulting in an IU.  
After grouping, subgrouping, and netting  
the adjustments, the result of netting with  
respect to any grouping or subgrouping  
that includes a particular partnership  
adjustment is a net negative adjustment or  
the IU calculation results in an amount that  
is zero or less than zero. Any adjustments  
that don't result in an IU are taken into  
account by the reviewed year partners in  
accordance with Regulations section  
301.6227-3.  
subgrouped. Each adjustment is  
subgrouped according to how the  
adjustment would be required to be taken  
into account separately under section  
702(a). If any adjustment could be subject  
to any preference, limitation, or restriction  
under the Internal Revenue Code (or not  
allowed, in whole or in part, against  
ordinary income) if taken into account by  
any person, the adjustment is placed in a  
separate subgrouping from all other  
adjustments within the grouping.  
Credit grouping.  
Generally, a decrease in credits is  
Generally, each separate line item of  
Schedule K/K-1 or return schedule (that is,  
Schedule L, etc.) represents a separate  
and distinct subgrouping.  
Formula for Figuring the IU  
treated as a positive adjustment, and an  
increase in credits is treated as a negative  
adjustment.  
Figuring the IU  
A reallocation adjustment relating to the  
credit grouping is placed into two separate  
subgroupings and will not be netted  
together nor will they be netted with other  
credit adjustments.  
TNPA x rate* =  
Example. Adjustments to ordinary  
income must be placed in a different  
subgrouping than capital gain income or  
interest income since each of those items  
is required to be separately stated under  
section 702(a).  
+ Sum of net positive  
adjustments to  
creditable expenditure  
and credit groupings:  
Creditable expenditure grouping.  
= Total Imputed  
Underpayment (IU)  
Generally, a decrease in creditable  
expenditures is treated as a positive  
adjustment to credits, and an increase in  
creditable expenditures is treated as a  
negative adjustment.  
Subgroupings generally reflect a line  
item from Schedule K/K-1, including any  
subcategories of those lines (for example,  
alpha codes per the Schedule K-1  
* Highest rate in effect for the reviewed year  
under section 1 or 11.  
A reallocation adjustment relating to a  
instructions or activities broken out via  
attached statements). If any line item on  
Schedule K/K-1 or other schedules  
The process of taking the adjustments  
creditable expenditure grouping is placed  
shown on the AAR and inputting them into  
Instructions for Form 8082 (Rev. Jan. 2021)  
-10-  
consists of multiple items and the  
components are required to be taken into  
account separately under the Internal  
Revenue Code, regulations, forms,  
instructions, or other IRS guidance, then  
such line item must be further  
Positive adjustments may be netted  
the calculation of the TNPA and is an  
adjustment that does not result in an IU.  
with other positive adjustments only if they  
are in the same grouping. Negative  
adjustments may be netted with other  
For the credit grouping, a net positive  
adjustment will increase the product of the  
negative adjustments only if they are in the TNPA multiplied by the highest tax rate in  
same grouping.  
effect. A net negative adjustment,  
including net negative adjustments  
resulting from a credit reallocation  
adjustment, will be treated as an  
adjustment that does not result in an IU.  
subgrouped.  
Positive and negative adjustments may  
only be netted against each other if they  
are in the same subgrouping.  
Example. 2019 Schedule K-1, box 13,  
code A (cash contributions 60%), and  
box 13, code B (cash contributions 30%),  
are two separate subgroupings.  
An adjustment in one grouping or  
subgrouping may not be netted against an  
adjustment in any other grouping or  
subgrouping.  
Step 7—Figure the IU Based on the  
Results of Steps 4 Through 6 and  
Insert Those Results Into the IU  
Formula  
The ordinary income/(loss) amount  
reflected on line 1 of Schedule K and  
box 1 of Schedule K-1 is sourced from  
Form 1065, page 1, and is a net amount  
consisting of various page 1 line items of  
income and expenses. Although those  
separate page 1 line items are distinct  
items of income and expense, if they are  
appropriately netted and included on line 1  
of Schedule K and box 1 of Schedule K-1,  
the net amount will be considered a single  
subgrouping, unless such amount is  
required to be separately allocated, such  
as when the partnership has more than  
one trade or business. If the partnership  
has more than one trade or business  
activity, the net income/(loss) from each  
separate activity must be reported on  
Schedule K-1. Each separate activity will  
constitute a separate subgrouping and it  
must be determined which activity an  
adjustment to the page 1 item of income  
and expense relates to for subgrouping  
purposes.  
All adjustments within a subgrouping  
are netted to determine whether there is a  
net positive adjustment or net negative  
adjustment for that subgrouping.  
Net positive adjustments from  
Figuring the IU  
subgroupings or positive adjustments  
within a grouping (if subgroupings are  
unnecessary) are netted to determine the  
net positive adjustment for that grouping.  
Net negative adjustments from  
TNPA x rate* =  
+ Sum of net positive  
adjustments to  
creditable expenditure  
and credit groupings:  
subgroupings within a grouping are netted  
to determine the net negative adjustment  
for that grouping.  
= Total Imputed  
Underpayment (IU)  
* Highest rate in effect for the reviewed year  
under section 1 or 11.  
Step 4—Figure the Total Netted  
Partnership Adjustment (TNPA)  
Each net positive adjustment with  
respect to a particular grouping or  
subgrouping in the residual or reallocation  
grouping that results after netting the  
adjustments is included in the calculation  
of the TNPA.  
Paperwork Reduction Act  
Notice  
We ask for the information on this form to  
carry out the Internal Revenue laws of the  
United States. You are required to give us  
the information. We need it to ensure that  
you are complying with these laws and to  
allow us to figure and collect the right  
amount of tax.  
If you have a negative adjustment along  
Each net negative adjustment with  
with a positive adjustment in the same line  
item of Schedule K/K-1, you must  
respect to a residual or reallocation  
grouping or subgrouping that results after  
netting the adjustments is excluded from  
the calculation of the TNPA because those  
adjustments don't result in an IU.  
consider whether they may be properly  
netted at the partnership level and  
whether they are required to be taken into  
account separately by any partner  
You are not required to provide the  
information requested on a form that is  
subject to the Paperwork Reduction Act  
unless the form displays a valid OMB  
control number. Books or records relating  
to a form or its instructions must be  
retained as long as their contents may  
become material in the administration of  
any Internal Revenue law. Generally, tax  
returns and return information are  
because it may be subject to a limitation or  
preference under the Internal Revenue  
Code before you can place them in the  
same subgrouping (for example, passive/  
active for separate activities).  
Step 5—Determine the Highest Tax  
Rate in Effect Under Section 1 or  
11 in the Reviewed Year  
A negative adjustment that is not  
otherwise required to be placed in its own  
subgrouping must be placed in the same  
subgrouping as another adjustment if the  
negative adjustment and the other  
Step 6—Determine the Sum of Net  
Positive Adjustments to Creditable  
Expenditure and Credit Groupings  
That Will Increase the Product of  
the TNPA Multiplied by the Highest  
Rate in Effect  
confidential, as required by section 6103.  
The time needed to complete and file this  
form will vary depending on individual  
circumstances. The estimated burden for  
individual taxpayers filing this form is  
approved under OMB control number  
1545-0074 and is included in the  
adjustment would have been properly  
netted at the partnership level and such  
netted amount would have been required  
to be allocated to the partners of the  
partnership as a single item for purposes  
of section 702(a) or other provision of the  
Internal Revenue Code and regulations.  
A net decrease to creditable  
expenditures is treated as a net positive  
adjustment to credits and increases the  
product of the TNPA multiplied by the  
highest tax rate in effect. A net increase to  
creditable expenditures is treated as a net  
negative adjustment that is excluded from  
estimates shown in the instructions for  
their individual income tax return.  
Step 3—Netting  
Net all adjustments within each of the  
groupings and subgroupings.  
Instructions for Form 8082 (Rev. Jan. 2021)  
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