Form 8082 Form 8082 Notice of Inconsistent Treatment or Administrative Adjus

Form

8082

(Rev. December 2005)
Department of the Treasury
Internal Revenue Service

Notice of Inconsistent Treatment or Administrative
Adjustment Request (AAR)
(For use by partners, S corporation shareholders, estate and domestic trust beneficiaries,
foreign trust owners and beneficiaries, REMIC residual interest holders, and TMPs)
䊳 See separate instructions.

Name(s) shown on return

Part I

84

General Information
(a)

Notice of inconsistent treatment

(b)

Administrative adjustment request (AAR)

Check boxes that apply:

2

If you are a tax matters partner (TMP) filing an AAR on behalf of the pass-through entity, are you
requesting substituted return treatment? (see instructions)
Identify type of pass-through entity:
(a)

Attachment
Sequence No.

Identifying number

1

3

OMB No. 1545-0790

Partnership (b)

Electing large partnership

(c)

S corporation

(d)

Estate

(e)

Yes

Trust

No

(f)

REMIC

4

Employer identification number of pass-through entity 6

Tax shelter registration number (if applicable) of pass-through entity

5

Name, address, and ZIP code of pass-through entity 7

Internal Revenue Service Center where pass-through entity filed its return

Part II

8

Tax year of pass-through entity

9

Your tax year

/

/

to

/

/

/

/

to

/

/

Inconsistent or Administrative Adjustment Request (AAR) Items

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

(c) Amount as shown on
(b) Inconsistency is in,
Schedule K-1, Schedule Q, or
or AAR is to correct
(check boxes that apply) similar statement, a foreign
trust statement, or your return,
whichever applies
Amount of Treatment
(see instructions)
item
of item

(d) Amount you are reporting

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

10

11

12

13

Part III

Explanations—Enter the Part II item number before each explanation. If more space is needed,
continue your explanations on the back.

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 49975G

Form

8082

(Rev. 12-2005)

Form 8082 (Rev. 12-2005)

Part III

Page

2

Explanations (continued)

Form

8082

(Rev. 12-2005)