Form 8978 Partner's Additional Reporting Year Tax

8978

Partner’s Additional Reporting Year Tax

Form
(Rev. January 2023)
Department of the Treasury
Internal Revenue Service
Name of partner(s)

Attachment
Sequence No. 57

Go to www.irs.gov/Form8978 for instructions and the latest information.

Partner tax ID number

Source of review year adjustments:

Part I

OMB No. 1545-0123

BBA Audit

AAR Filing

Computation of Additional Reporting Year Tax (see instructions)
(a)
Tax Year Ended
/

(b)
Tax Year Ended

/ 20

/

(c)
Tax Year Ended

/ 20

/

/ 20

(d)
Tax Year Ended
/

/ 20

1a

Total income per original return or as previously
adjusted . . . . . . . . . . . . .
b Adjustments to income from Schedule A (Form
8978), line 2, columns (a) through (d) . . . .
2
Combine lines 1a and 1b and enter the corrected
income. See instructions . . . . . . . .
3a Total deductions per original return or as
previously adjusted . . . . . . . . .
b Adjustments to deductions from Schedule A
(Form 8978), line 4, columns (a) through (d) . .
4
Combine lines 3a and 3b and enter the corrected
deductions. See instructions
. . . . . .
5
Corrected taxable income. Subtract line 4 from
line 2 . . . . . . . . . . . . . .
6

Income tax on line 5 (see instructions)

7

Alternative minimum tax on line 5 (see instructions)

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8
9a

Total corrected income tax. Add lines 6 and 7 .
Total credits per original return or as previously
adjusted . . . . . . . . . . . . .
b Adjustments to credits from Schedule A (Form
8978), line 6, columns (a) through (d) . . . .
10
Combine lines 9a and 9b and enter the corrected
credits. See instructions . . . . . . . .
11
Total corrected income tax liability. Subtract line
10 from line 8 . . . . . . . . . . .
12
Total income tax shown on original return or as
previously adjusted . . . . . . . . .
13
Increase/Decrease to tax. Subtract line 12 from
line 11, columns (a) through (d) . . . . . .
14
Total increase/decrease to reporting year tax. Add
the appropriate line on your tax return . . . .

Part II

1a
1b
2
3a
3b
4
5
6
7
8
9a
9b
10
11
12
13
line 13, columns (a) through (d). Enter here and on
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15

Penalties .

16

Total penalties. Add line 15, columns (a) through (d) .

Part III

14

Penalties (see instructions)
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15
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16

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18

Interest (see instructions)

17

Interest

18

Total interest. Add line 17, columns (a) through (d)

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For Paperwork Reduction Act Notice, see instructions.

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Cat. No. 37802K

Form 8978 (1-2023)