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Form 8082

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

Federal tax forms

Form 8082 is one of Federal tax forms that are documents used to report and file federal income taxes with the Internal Revenue Service (IRS) in the United States. These forms are used by individuals, businesses, and organizations to report their income, deductions, and other relevant information necessary for calculating their federal tax liability.

The most commonly used federal tax form is the Form 1040, which is used by individual taxpayers to report their personal income tax. Other commonly used forms include the Form 1065 for partnerships, Form 1120 for corporations, and Form 990 for tax-exempt organizations.

Federal tax forms typically require taxpayers to report various sources of income, such as wages, salaries, and tips, as well as income from investments, rental properties, and other sources. The forms also allow taxpayers to claim deductions and credits for various expenses, such as charitable contributions, mortgage interest, and healthcare expenses.

It is important to file federal tax forms accurately and on time, as failure to do so can result in penalties and interest charges from the IRS.

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