Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR)

Instructions for Form 8082

Department of the Treasury
Internal Revenue Service

(Rev. December 2011)

Notice of Inconsistent Treatment or
Administrative Adjustment Request (AAR)
Section references are to the Internal
Revenue Code unless otherwise noted.

What’s New
1. Form 8082 will no longer be used
by REMICs to amend their returns or to
make administrative adjustment requests.
Instead, REMICs will now use new Form
1065X, Amended Return or
Administrative Adjustment Request
(AAR). See Form 1065X and its
instructions for more information.
2. Partnerships not electronically filing
an amended return or making an
administrative adjustment request will no
longer use Form 8082 to amend their
returns or make administrative adjustment
requests. Instead, these partnerships will
now use new Form 1065X. See Form
1065X and its instructions for more
information.
3. Partnerships electronically filing an
amended return or making an
administrative adjustment request will
continue to use Form 8082.
4. A tax shelter registration number no
longer has to be entered on Form 8082.
5. The IRS has created a page on
IRS.gov for information about Form 8082
and its instructions at www.irs.gov/
form8082. Information about any future
developments affecting Form 8082 (such
as legislation enacted after we release it)
will be posted on that page.

General Instructions
Purpose of Form
Notice of inconsistent treatment. If
you are a partner, 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), you
generally must 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 for this
purpose.
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 Schedule
K-1, Schedule Q, or a foreign trust
statement from the foreign trust by the
due date for filing your return (including
extensions). However, do not file Form
8082 as a partner in an electing large
Jan 12, 2012

partnership. Instead you must report all
partnership items in a manner consistent
with the way the partnership reported
them on Schedule K-1 (Form 1065-B).
Administrative adjustment request
(AAR). Form 8082 is also used as an
administrative adjustment request to
correct a previously filed return. An AAR
is:
1. A request by the tax matters
partner (TMP) to correct items on the
original partnership return.
2. A request by a partner (other than a
partner in an electing large partnership),
or residual interest holder to correct
pass-through items on that person’s
income tax return.
3. A request by an electing large
partnership to correct items on the
original partnership return.

Definitions
Pass-through entity. A partnership
(including an electing large partnership),
S corporation, estate, trust, or REMIC.
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). A tax
matters partner is a general partner or
member-manager designated by the
partnership to represent the partnership in
consolidated audit and litigation
proceedings under sections 6221 through
6234. See the Instructions for Form 1065
for more information.
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
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.
Foreign trust statement. Any of the
following annual statements furnished by
a foreign trust to its owners or
beneficiaries:
• Foreign Grantor Trust Owner
Statement,
• Foreign Grantor Trust Beneficiary
Statement, or
• Foreign Nongrantor Trust Beneficiary
Statement.
Cat. No. 62051N

Who Must File
Notice of inconsistent treatment.
Generally, file Form 8082 if:
1. You believe an item was not
properly reported on the Schedule K-1
you received from the 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.
The same is true if 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 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.
2. 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.
Caution. If you do not notify the IRS that
you are reporting an item (Part I, line 1,
box a) inconsistently, any deficiency
(including any late filing or late payment
penalties applicable to the deficiency) 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 may be assessed
immediately. An inconsistent item can
exist on either your original or amended
return.
AAR. File Form 8082 if:
1. You are requesting an
administrative adjustment to correct a
previously filed partnership return. S
corporations, estates, and trusts cannot
file an AAR (see items 4 and 5 under
Who May Not File for details).
2. You are a partner (other than a
partner in an electing large partnership) or
residual interest holder in a REMIC

requesting an administrative adjustment
to correct pass-through items on your
income tax return.

Who May Not File
Do not file Form 8082:
1. If you are a REMIC and want to
correct items on the original REMIC
return. Instead, file Form 1065X.
2. For any amount of loss, deduction,
or credit from Schedule K-1, Schedule Q,
or the foreign trust statement that you do
not 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).
3. If you are a partner, and all of the
following apply:
• 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.
• Each partner was either an
individual (other than a nonresident alien)
or an estate of a deceased partner, or a C
corporation.
• The partnership did not have an
election in effect under section
6231(a)(1)(B)(ii) for the tax year to have
the consolidated audit rules apply.
4. If you are a shareholder in an S
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
shareholder must file an amended income
tax return.
5. 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.
6. If you are a residual interest holder,
and all of the following apply:
• Your REMIC had no more than 1
residual interest holder at any one time
during the tax year.
• 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) or an estate, or a C
corporation.
• The REMIC did not have an election
in effect under section 6231(a)(1)(B)(ii) for
the tax year to have the consolidated
audit rules apply.
7. If you are a partner in an electing
large partnership. 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.

Penalties
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.

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.

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.
If a TMP or electing large partnership
files Form 8082 as an AAR on behalf of
the pass-through entity, the TMP or
electing large partnership must file it with
the service center where the original
return was filed.
If a partner 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.
Generally, you may file an AAR to
change items from a pass-through entity
for any tax year of that entity at any time
that is:
1. Within 3 years after the later of:
• The date on which the pass-through
entity return for that year is filed, or
• The last day for filing the
pass-through entity return for that year
(excluding extensions); and
2. Before a notice of final
pass-through entity administrative
adjustment for that year is mailed to the
TMP.
A partnership return or a REMIC return
is generally due by the 15th day of the 4th
month following the close of the
partnership’s or REMIC’s tax year. The
tax year of a REMIC always ends on
December 31.
Special rules apply if the period of
limitations has been extended by
agreement and in the case of an AAR that
relates to the deductibility of bad debts or
worthless securities. See sections 6227
and 6251 for details.

Judicial Review of an AAR
If the IRS fails to act on an AAR, you may
file a petition for judicial review with the
United States Tax Court, United States
Court of Federal Claims, or United States

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District Court. You must file the petition
before the date that is 2 years after the
date you 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 you agree in
writing. For more details, see sections
6228 and 6252.

Special Rules for Electing
Large Partnerships
An electing large partnership may file an
AAR to adjust partnership items.
However, a partner may not file an AAR.
Generally, the electing large partnership
has two choices for handling the
adjustment.
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 which
exceeds the amount of that credit for the
partnership tax year in which the
adjustment is allowed, the partnership
must pay tax in an amount equal to that
excess amount.
2. It may elect not to pass the
adjustment through to current partners by
paying tax on any imputed underpayment
that results from the adjustment, as
explained in section 6242(b)(4).
In either case, the partnership is liable
for any interest and penalties on the
imputed underpayment that results from
the adjustment. See section 6242(b) for
details. Interest is figured on the imputed
underpayment 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
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.
How to file. Attach Form 8082 to an
amended Form 1065-B for the adjusted
year. Enter in the top margin of the
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 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. Do not 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 are incorrect under
section 704 in the partner’s distributive
share of any partnership item shown on
Form 1065-B, file an amended Schedule

K-1 (Form 1065-B) for that partner with
Form 8082. Also give the partner a copy.

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.
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.

Part I
Line 1. Check box (a) if you believe an
item was not properly reported on the
Schedule K-1, Schedule Q, or 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).
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.
Check both boxes if a partner or
residual interest holder is reporting an
item on his or her AAR differently from the
way that the item was reported on his or
her original return and inconsistently with
the way the pass-through entity reported
the item.
Partnerships requesting substituted
return treatment.
Note. If you are a TMP filing an 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.
A substituted return is an amended
return in which the TMP 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 mathematical or clerical
errors, and the IRS may credit or refund
any overpayment of tax to the partners or
residual interest holders based on the
amended return or assess any resulting
tax without a deficiency or entity level
proceeding.
If the request is not treated as a
substituted return, the IRS may credit or
refund any overpayment of tax to the
partners or residual interest holders per
the request; conduct an examination of
the 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.

In either case, if you are a TMP filing
an AAR electronically, file an amended
Form 1065, but do not 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.
Attach amended Schedules K-1
showing the corrected amounts for each
partner.
Lines 2 through 6. Generally, the
information for these lines can be found
on Schedule K-1, Schedule Q, or foreign
trust statement.

Part II
Column (a). If you received a Schedule
K-1, Schedule Q, or foreign trust
statement, enter the line number and
description shown on the form.
Otherwise, enter a complete description
of the item.
Column (b). If you believe that the
amount of any item shown on Schedule
K-1, Schedule Q, or foreign trust
statement was not properly reported,
check “Amount of item.”
If you believe that the treatment of any
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.”
Check both parts of column (b) if
either 1 or 2 below applies:
1. You believe that both the amount
and treatment of the item shown on
Schedule K-1, Schedule Q, or foreign
trust statement were not properly
reported, or you believe an item was
omitted from the form; or
2. The pass-through entity did not file
a return or give you a Schedule K-1,
Schedule Q, or foreign trust statement.
Note. If you check only “Treatment of
item,” you do not need to complete
columns (d) and (e).
Column (c). If you attach Form 8082 to
your original return, enter the amount as
shown on the Schedule K-1, Schedule Q,
or foreign trust statement you received.
If you attach Form 8082 to your
amended return, enter the amount as
shown on your original return or as you
amended it prior to the current
amendment.
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).

Part III
Explain in detail the reasons you are
reporting an inconsistent or amended
item as follows:
1. If you believe that the amount or
treatment of any item shown on Schedule
K-1, Schedule Q, or foreign trust

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statement was not properly reported,
state how you think the item should be
treated and why.
2. 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 explanation, “Partnership (S
corporation, Estate, Trust, or REMIC)
return not filed.”
3. 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.”
4. If you are filing an AAR on which
you are changing the amount or treatment
of any item on your original return, explain
why you are changing the item.
5. If you believe an item was omitted
from Schedule K-1, Schedule Q, or
foreign trust statement, enter as the
explanation “Item was omitted from
Schedule K-1 (Schedule Q, or foreign
trust statement).”
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.
You are not required to provide the
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retained as long as their contents may
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any Internal Revenue law. Generally, tax
returns and return information are
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
estimates shown in the instructions for
their individual income tax return. The
estimated burden for all other taxpayers
who file this form is shown below.
Recordkeeping . . . . . . . . . .

4 hr., 4 min.

Learning about the law or the
form . . . . . . . . . . . . . . . . . . 1 hr., 23 min.
Preparing and sending the
form to the IRS . . . . . . . . . . . 1 hr., 30 min.

If you have comments concerning the
accuracy of these time estimates or
suggestions for making this form simpler,
we would be happy to hear from you. See
the instructions for the tax return with
which this form is filed.