Izjava o objavljivanju propisa
Form 8275-R is a disclosure statement used with the IRS tax return to report items or positions that contradict Treasury regulations. Two parts are included: Part I for general information requiring details on regulation section, item or group of items, detailed description, form or schedule, line number, and amount. Part II provides a detailed explanation of these items. Part III is for partners, shareholders, beneficiaries, or residual interest holders to make adequate disclosure for pass-through items. Information includes name, address, ZIP code, identifying number, tax year, and Internal Revenue Service Center where the pass-through entity filed its return.
Part I of Form 8275-R requires taxpayers to provide the full citation for each regulation for which they have taken a contrary position, identify the item by name, and provide a completed description of the item(s) being disclosed.
Part II requires taxpayers to provide a description of the relevant facts affecting the tax treatment of the item and explain why they believe the regulation to be invalid.
Form 8275-R is used by taxpayers to disclose positions taken on their tax returns that are contrary to the law, including regulations or Treasury Department rulings. It is also used to disclose positions with respect to foreign transactions required to be reported on certain information returns.
Obrazac 8275-R je jedan od Poreznih obrazaca koji su dokumenti koji se koriste za prijavu informacija povezanih s porezima relevantnom poreznom tijelu. Postoje različite vrste poreznih obrazaca, uključujući savezne, državne i lokalne porezne obrasce, koji se mogu razlikovati ovisno o okolnostima i lokaciji poreznog obveznika.
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