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Form 8082 – Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR) 2018

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1 Taxpayer
2 Partner
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Prepare your Form 8082: Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR)

IRS Form 8082 is used by pass-through entities, such as partnerships or S corporations, to notify the IRS of a discrepancy or inconsistency between the information reported on their administrative adjustment request (AAR) and what was reported on a previously filed tax return. The form is filed in the tax year in which the AAR is filed, and it is necessary even if the entity previously filed an amended return to correct the discrepancy.

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irs form 8082 notice of inconsistent treatment or administrative adjustment request
If the pass-through entity has previously reported inconsistent treatment on a tax return, the form should be filed with the AAR. If the discrepancy involves a deceased partner or foreign trust, special rules apply. Additionally, if the partnership is an electing large partnership or the discrepancy involves imputed underpayment or corporation items, special procedures and rules may apply.

It is important to file Form 8082 by the due date for the tax return, excluding extensions, to avoid any penalties or interest. The form should be electronically filed if the AAR was filed electronically. The partner’s distributive share of any adjustments made as a result of the AAR will be reported on Schedule K-1, which is included with the partnership return. Deductions, income, and other changes to items reported on the original return may also be reported on Schedule K-1.

When is Form 8082 needed?

Form 8082 is needed when a pass-through entity, such as a partnership or S corporation, files an administrative adjustment request (AAR) with the IRS, and there is a discrepancy or inconsistency between the information reported on the AAR and what was reported on a previously filed tax return. This form must be filed in the tax year in which the AAR is filed, regardless of whether the entity previously filed an amended return to correct the discrepancy.

Form 8082 is required to notify the IRS of the discrepancy, and it should be filed with the AAR. The form is necessary to reconcile any differences in the information reported by the entity, including any changes to items reported on the original return.

If the discrepancy involves a deceased partner or foreign trust, special rules apply. Additionally, if the partnership is an electing large partnership or the discrepancy involves imputed underpayment or corporation items, special procedures and rules may apply.

It is important to file Form 8082 by the due date for the tax return, excluding extensions, to avoid any penalties or interest. The partner’s distributive share of any adjustments made as a result of the AAR will be reported on Schedule K-1, which is included with the partnership return. Deductions, income, and other changes to items reported on the original return may also be reported on Schedule K-1.

Completing Form 8082

To complete Form 8082, follow these general steps:

  • Download the form: The IRS website has a copy of Form 8082 that can be downloaded and printed.
  • Identify the need for Form 8082: You should fill out Form 8082 if you disagree with the adjustment made by the IRS to your previously filed return for a pass-through entity such as a partnership, S corporation, or foreign trust.
  • Gather necessary information: Collect all the relevant documents, such as the previously filed return, the notice from the IRS of the proposed changes, and the supporting documents for your adjustments.
  • Fill out the form: Provide your name, address, and identification number. Indicate the tax year in question and the type of pass-through entity you are reporting for. Check the appropriate box to indicate whether you agree or disagree with the proposed changes, and provide an explanation of why you disagree.
  • Attach necessary documents: Include all supporting documents, such as schedules, statements, and attachments, that support your adjustments.
  • File the form: Send the completed Form 8082 to the address provided in the IRS notice. Keep a copy of the completed form and all supporting documents for your records. 

It is important to follow the instructions provided with the Form 8082 and consult with a tax.

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Administrative Adjustment Request (AAR)

An administrative adjustment request (AAR) is a request made by a pass-through entity, such as a partnership or S corporation, to adjust the amount of income, deductions, or credits reported on a previously filed tax return. This request is made to the Internal Revenue Service (IRS) and is used to correct any errors or inconsistencies found in the original return. The AAR is filed in the partnership tax year in which the adjustment is made.

Bipartisan Budget Act 2015

The AAR process was introduced under the Bipartisan Budget Act of 2015, which changed the way the IRS audits and assesses tax liabilities for partnerships. The consolidated audit rules require that adjustments made as a result of an AAR be taken into account at the partnership level, rather than at the individual partner level.

FAQ About Form 8082: Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR)

An administrative adjustment request (AAR) is a request made by a pass-through entity, such as a partnership or S corporation, to adjust the amount of income, deductions, or credits reported on a previously filed tax return. This request is made to the Internal Revenue Service (IRS) and is used to correct any errors or inconsistencies found in the original return. The AAR is filed in the partnership tax year in which the adjustment is made.
The purpose of an AAR is to correct any errors or inconsistencies found in the original tax return of a pass-through entity, such as a partnership or S corporation. The AAR process was introduced under the Bipartisan Budget Act of 2015, which changed the way the IRS audits and assesses tax liabilities for partnerships. The consolidated audit rules require that adjustments made as a result of an AAR be taken into account at the partnership level, rather than at the individual partner level.
An AAR must be filed within 3 years and 60 days after the letter of the date the partnership filed its tax return for the tax year in question or the due date (including extensions) for filing the partnership tax return. The AAR should be filed on Form 8082, along with any necessary schedules, statements, or attachments. If the AAR involves a foreign trust, special rules and requirements apply, including the filing of a foreign trust statement on Form 8865.

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