8275-R Regulation Disclosure Statement

Form

8275-R

(Rev. November 2024)
Department of the Treasury
Internal Revenue Service

Regulation Disclosure Statement

OMB No. 1545-0889

Use this form only to disclose items or positions that are contrary to Treasury
regulations. For other disclosures, use Form 8275, Disclosure Statement.
Attach to your tax return.
Go to www.irs.gov/Form8275R for instructions and the latest information.

Attachment
Sequence No.

92A

Identifying number shown on return

Name(s) shown on return

If Form 8275-R relates to an information return for a foreign entity (for example, Form 5471), enter:
Name of foreign entity:
Employer identification number, if any:
Reference ID number (see instructions):

Part I

General Information (see instructions)

(a)
Regulation Section

(b)
Item or Group
of Items

(c)
Detailed Description
of Items

(d)
Form or
Schedule

(e)
Line
No.

(f)
Amount

1
2
3
4
5
6

Part II

Detailed Explanation (see instructions)

1

2

3

4

5

6

Part III

Information About Pass-Through Entity. To be completed by partners, shareholders, beneficiaries,
or residual interest holders.

Complete this part only if you are making adequate disclosure for a pass-through item.
Note: A pass-through entity is a partnership, S corporation, estate, trust, regulated investment company (RIC), real estate investment
trust (REIT), or real estate mortgage investment conduit (REMIC).
1

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

2 Identifying number of pass-through entity
3 Tax year of pass-through entity
/
/
to
/
/
4 Internal Revenue Service Center where the pass-through entity filed
its return

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 14594X

Form 8275-R (Rev. 11-2024)

Form 8275-R (Rev. 11-2024)

Part IV

Page 2

Explanations (continued from Parts I and/or II)

Form 8275-R (Rev. 11-2024)