What is Form 8082?
Form 8082, Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR), is an Internal Revenue Service (IRS) form used to notify the IRS of any inconsistency between the tax treatment of an item (or items) and the way the pass-through entity treated and reported the same item on its return.
If you are a partner in a Tax Equity and Fiscal Responsibility Act (TEFRA) or Bipartisan Budget Act (BBA) partnership, S corporation shareholder, beneficiary of an estate or trust, owner of a foreign trust, or residual interest holder in a real estate mortgage investment conduit (REMIC), your reported items should generally be reported in the same way that they are on Schedule K-1, Schedule Q, or a foreign trust statement. However, there may be particular situations that require that these items be reported differently. In those situations, IRS Form 8082 is filed in order to notify the IRS of the inconsistency, and explain the reason for the difference.
Who needs to use Form 8082?
File Form 8082 IRS if any of the following apply:
- You believe an item was not properly 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.
- 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. In the space provided on the amended return for writing explanations, enter "See attached Form 8082." Note that 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.
- The pass-through entity has not filed a 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.
How to fill out Form 8082?
Tax form 8082 is a very simple form to fill out. Make sure to download it in PDF format to ensure that its format and all information entered remain intact regardless of how it is opened or submitted. It may also be beneficial to have the relevant documents prepared to make sure that all information entered is updated and correct.
If more information on the form is needed, you may consult the instructions for Form 8806 on the IRS website.
Name(s) Shown on Return
Enter your (and any others’) names as shown on the relevant return.
Enter the identifying number assigned to you.
Part I - General Information
Check all the boxes that apply. You may check any of the following:
- Notice of Inconsistent Treatment (proceed to Line 2)
- AAR - choose one of the below options
- For Partnership tax years beginning before January 1, 2018
- For partnership tax years beginning after December 31, 2017
- BBA - AAR (Proceed to Question A)
If the partnership is revoking the immediately preceding partnership representative (and/or designated individual, if applicable) and appointing a successor (including the designated individual, if applicable) at the same time that the AAR is being filed, check “Yes” and attach Form 8979 to this form. Otherwise, check “No”.
If the adjustments on the AAR result in an imputed underpayment for the reviewed year, check “Yes” and proceed to Question C. Otherwise, check “No” and proceed to Question D.
If the partnership is making an election under section 6227(b)(2) to have the adjustments taken into account by the reviewed year partners, check “Yes” and proceed to Question D. Otherwise, check “No” and proceed to Question E.
Have the partnership representative enter their name and signature in the space provided, as well as the date that the form was signed.
If the partnership is applying modifications to the imputed underpayment, check “Yes” and attach Form 8980 to this form. Otherwise, check “No”.
Check the appropriate box corresponding to the type of pass-through entity in which you are a partner, shareholder, or member. You may choose from the following:
- TEFRA Partnership
- S Corporation
- BBA Partnership
Enter the Employer Identification Number (EIN) of the pass-through entity.
Enter the name, address, and ZIP code of the pass-through entity.
Enter the IRS center where the pass-through entity filed the concerned return.
Enter the beginning and end dates of the tax year of the pass-through entity.
Enter the beginning and end of your tax year.
Part II - Inconsistent or Administrative Adjustment Request (AAR) Items
For Lines 8 to 11, enter the following information in each column. You may use an extra sheet of paper if more lines are required.
Enter a short description of the inconsistent or AAR items.
Check the appropriate box corresponding to the inconsistency being reported or that the AAR is to correct. You may check one or both of the following:
- Amount of Item
- Treatment of Item
Enter the amount as shown on Schedule K-1, Schedule Q, any similar statement, a foreign trust statement, or your return, whichever applies.
Enter the amount you are reporting (as opposed to the amount shown on Column (c))
Enter the difference between the amounts on Column (c) and Column (d).
Part III - Explanations
Use this space to enter the explanation for the inconsistency or correction for each item indicated on Part II. Enter the part II item number (or the Line it is written on) before each explanation. You may use an extra sheet of paper if needed.
Tips when filling out Form 8082
While the 8082 form is very simple to fill out, it is important to make sure that all information entered is accurate and complete, so it may be beneficial to double-check the form after it has been accomplished.
Make sure all information entered is correct, and that the form is submitted to the appropriate place on time. This will help avoid any legal consequences for submitting the wrong information to the IRS and ensure that filing the form goes smoothly.
Practice good contract management. Make sure to keep a copy of the form in a safe and organized area, or even copy it again in order to be doubly sure that you have a backup in case the original is damaged in some way. This will be useful for possible legal purposes in the future, or even simply as a record.