Federal Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR)

Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR)
Form 8082 (Rev. December 2018)Form

Notice of Inconsistent Treatment or Administrative
Adjustment Request (AAR)

8082

(Rev. December 2018)
Department of the Treasury
Internal Revenue Service

(For use by partners, S corporation shareholders, estate and domestic trust beneficiaries, foreign
trust owners and beneficiaries, REMIC residual interest holders, TMPs, and PRs.)
▶ Go

1

Attachment
Sequence No.

to www.irs.gov/Form8082 for instructions and the latest information.

84

Identifying number

Name(s) shown on return

Part I

OMB No. 1545-0074

General Information
Yes No

Check boxes that apply.
Notice of inconsistent treatment (go to line 2)
(a)
(b)
AAR (choose one below—see instructions)
For partnership tax years beginning before January 1, 2018 (unless electing into BBA)
TEFRA AAR
ELPs/REMICs
For partnership tax years beginning after December 31, 2017 (or that elected into BBA for tax years beginning
after November 2, 2015, and before January 1, 2018)
BBA AAR—go to Question A below
A Is the partnership 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? If “Yes,” attach Form 8979 . . . . . . . . . . . .
B Do the adjustments on the AAR result in an imputed underpayment for the reviewed year? If “Yes,” go to
Question C. If “No,” go to Question D . . . . . . . . . . . . . . . . . . . . . . .
C Is the partnership making an election under section 6227(b)(2) to have the adjustments taken into account
by the reviewed year partners? If “Yes,” go to Question D. If “No,” go to Question E . . . . . . . .
D The partnership is required to provide statements to the reviewed year partners containing their share of
the adjustments. By signing below, the partnership representative declares, under penalties of perjury, that
all statements have been provided to the reviewed year partners as required by the instructions.
▲

▲

Partnership Representative Name (or designated individual, if appropriate)

Date

2

E Is the partnership applying modifications to the imputed underpayment? If “Yes,” attach Form 8980
Identify type of pass-through entity in which you are a partner, shareholder, or member.

3

(e)
(f)
(a)
TEFRA Partnership (b)
S Corporation (c)
Estate (d)
Trust
REMIC
BBA Partnership
Employer identification number of pass-through entity 5 Internal Revenue Service Center where pass-through entity filed its return

4

Name, address, and ZIP code of pass-through entity

Part II

6 Tax year of pass-through entity
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/
7 Your tax year
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to

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to

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Inconsistent or Administrative Adjustment Request (AAR) Items

(a) Description of inconsistent or
administrative adjustment request (AAR) items
(see instructions)

(b) Inconsistency is in,
or AAR is to correct
(check boxes that apply)
Amount of
item

Treatment
of item

(c) Amount as shown on
Schedule K-1, Schedule Q, or
similar statement, a foreign
trust statement, or your return,
whichever applies (see
instructions)

(d) Amount you are reporting

(e) Difference between
(c) and (d)

8

9

10

11
For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 49975G

Form

8082

(Rev. 12-2018)

Form 8082 (Rev. 12-2018)

Part III

Page

2

Explanations—Enter the Part II item number before each explanation. If more space is needed,
continue your explanations on the back. Also, show how the imputed underpayment was calculated
and how modifications were applied.

Form

8082

(Rev. 12-2018)

Extracted from PDF file 2022-federal-form-8082.pdf, last modified December 2018

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More about the Federal Form 8082 Corporate Income Tax TY 2022

We last updated the Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR) in February 2023, so this is the latest version of Form 8082, fully updated for tax year 2022. You can download or print current or past-year PDFs of Form 8082 directly from TaxFormFinder. You can print other Federal tax forms here.

Other Federal Corporate Income Tax Forms:

TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms.

Form Code	Form Name
Publication 15	Employer's Tax Guide
1041 (Schedule D)	Capital Gains and Losses
Form 4684	Casualties and Thefts
Form 941	Employer's Quarterly Federal Tax Return
1040 (Schedule B)	Interest and Ordinary Dividends

Download all tax forms View all 775 Federal Income Tax Forms

Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 8082 from the Internal Revenue Service in February 2023.

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About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Federal Form 8082

We have a total of ten past-year versions of Form 8082 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2022 Form 8082