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Form 8082

  1. Country USA
  2. Language English
  3. Activity Taxes
  4. Department Internal Revenue Service
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Form 8082

Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR)

Rev. October 2023

Form 8082 is a document issued by the Internal Revenue Service (IRS) for partners, S corporation shareholders, estate and domestic trust beneficiaries, foreign trust owners and beneficiaries, REMIC residual interest holders, TMPs, and PRs to report inconsistent treatment or administrative adjustments. The form is used for partnership tax years beginning before January 1, 2018 (TEFRA AAR) or after December 31, 2017 (BBA AAR). Users need to identify themselves by providing their name, identifying number and the type of pass-through entity they are associated with. Part II of the form requires the description of inconsistent treatment or administrative adjustment items, including the inconsistency or correction being made, and the amount involved. Form 8979 is attached if a partnership representative is revoking the immediately preceding partnership representative and designating a successor at the same time that the AAR is being filed. Form 8980 is attached if modifications are being made to the IU. Users must provide statements to reviewed year partners containing their share of adjustments, and sign the form under penalty of perjury.

Instructions

  • Form 8082 Instructions - Instructions for Form 8082, Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR)
FAQ
  • What happens after Form 8082 is filed?

    After Form 8082 is filed, the IRS will review the request and make a determination about whether to grant or deny permission to disclose the tax return information. The requester will be notified of the decision in writing.

  • What information is required on Form 8082?

    Form 8082 requires the requester's contact information, a description of the tax returns or return information being requested, the purpose for which the information will be used, and any other relevant details.

  • What is the deadline to file Form 8082?

    Form 8082 must be filed with the IRS before the disclosure of the tax return information. The time frame for filing may depend on the specific circumstances and reasons for the request.

  • Who needs to file Form 8082?

    Anyone who wants to request permission from the IRS to disclose confidential tax return information must file Form 8082, Application for Permission to Disclose Returns and Return Information.

  • What if the request is denied?

    If the request is denied, the requester may appeal the decision or submit a new request with additional information. The IRS provides guidance on the appeals process in their instructions for Form 8082.

  • What is the purpose of Form 8082?

    Form 8082, Application for Permission to Disclose Returns and Return Information, is used when someone requests permission from the Internal Revenue Service (IRS) to disclose tax return information from an individual or business.

  • Is there a fee to file Form 8082?

    Yes, there is a fee to file Form 8082. The fee amount depends on the type and scope of the request. See the instructions for Form 8082 for more information.

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ABOUT

Tax forms

Form 8082 is one of Tax forms that are documents used to report information about an individual's or business's income, deductions, and tax liability to the relevant tax authority. These forms are necessary to comply with tax laws and fulfill tax obligations. Tax forms vary depending on the country and the specific tax requirements in place. Here are some common types of tax forms:

Individual Tax Forms: These forms are used by individual taxpayers to report their personal income and claim deductions, credits, and exemptions. Examples include the 1040 form in the United States or the Self-Assessment Tax Return form in the United Kingdom.

Business Tax Forms: Business tax forms are used by companies, partnerships, or self-employed individuals to report their business income, expenses, and other tax-related information. Examples include the Schedule C form (Profit or Loss from Business) in the United States or the CT600 form (Company Tax Return) in the United Kingdom.

Payroll Tax Forms: These forms are used by employers to report the wages, salaries, and taxes withheld from their employees' paychecks. Examples include the W-2 form in the United States or the P60 form in the United Kingdom.

Sales Tax Forms: Sales tax forms are used by businesses to report and remit sales tax collected on taxable goods or services. The specific sales tax forms vary by jurisdiction.

Value Added Tax (VAT) Forms: VAT forms are used in countries that impose a value-added tax to report and remit VAT collected on sales and claim VAT credits for purchases. Examples include the VAT return forms used in many countries.

Estimated Tax Forms: Estimated tax forms are used to report and pay estimated taxes on income that is not subject to withholding, such as self-employment income or investment income.

These are just a few examples of the numerous tax forms that may exist. The specific forms required depend on the tax laws and regulations in your country or jurisdiction. It is important to consult the tax authority's guidelines or seek professional advice to determine which forms are applicable to your situation.

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