Form 8082 Notice of Inconsistent Treatment or Administrative Adjus

Form

8082

(Rev. December 2011)
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.)
▶ See

Attachment
Sequence No.

separate instructions.

84

Identifying number

Name(s) shown on return

Part I

OMB No. 1545-0790

General Information

1

Check boxes that apply:

2

Identify type of pass-through entity:

3

(b)
(c)
(d)
(e)
(a)
Partnership
S corporation
Estate
Trust
REMIC
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

(a)

Notice of inconsistent treatment

(b)

Administrative adjustment request (AAR)

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

to

/

/

to

/

/

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

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. 12-2011)

Form 8082 (Rev. 12-2011)

Part III

Page

2

Explanations (continued)

Form

8082

(Rev. 12-2011)