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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

IRS.gov/Form8082.

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

Into the Centralized Partnership Audit

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;

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

inconsistent treatment filed with return,

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

applicable to imputed underpayment (IU),

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

Centralized Partnership Audit Regime,

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

محصولات

اسناد

وب سایت ها

در باره

8082 دستورالعمل ها

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

فرم های مرتبط