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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

Internal Revenue Service (IRS) Forms

Form 8082 is one of the official tax forms used in the United States to report income, claim deductions and credits, calculate tax liability, and fulfill other tax-related obligations. The IRS is the federal agency responsible for administering and enforcing the internal revenue laws in the United States.

Here are some examples of Internal Revenue Service forms:

Form 1040: This is the primary individual income tax return form used by most taxpayers. It is used to report various types of income, claim deductions and credits, calculate tax liability, and determine whether a taxpayer owes additional tax or is entitled to a refund.

Form 1099: There are different variations of Form 1099, such as 1099-MISC, 1099-INT, 1099-DIV, etc. These forms are used to report income received by individuals or businesses from various sources other than employment, such as self-employment income, interest income, dividend income, and rental income.

Form W-2: This form is used by employers to report wages paid to employees and the taxes withheld from their pay. Employees use the information on Form W-2 to complete their individual tax returns.

Form 941: Employers use this form to report employment taxes, including federal income tax withheld, Social Security tax, and Medicare tax, for their employees.

Form 1065: This form is used by partnerships to report their income, deductions, and tax liability. Partnerships themselves do not pay income tax; instead, the partners report their share of partnership income on their individual tax returns.

Form 1120: This is the corporate income tax return form used by C corporations to report their income, deductions, and tax liability.

Form 990: This form is used by tax-exempt organizations, such as nonprofits and charities, to report their financial information, activities, and compliance with tax laws.

Form 8862: This form is used by taxpayers who previously claimed the Earned Income Tax Credit (EITC) but had it disallowed, and now want to claim it again.

These are just a few examples of the numerous IRS forms that exist to fulfill various tax-related obligations. The specific forms required for an individual or business depend on their unique circumstances, income sources, and deductions. It's advisable to consult the official website of the Internal Revenue Service (www.irs.gov) or seek professional tax advice to obtain accurate and up-to-date information regarding the specific IRS forms relevant to your tax situation.

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