Form 8082, Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR)
Form 8082 tells the IRS you are reporting an item differently than it appeared on your Schedule K-1, Schedule Q, or foreign trust statement, or serves as a partnership’s administrative adjustment request. Fill in the official IRS PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 8082?
Pass-through owners are generally required to report items consistently with what the entity reported to them. When you believe your Schedule K-1 is wrong, or you never received one and must estimate, Form 8082 is the notice that flags the inconsistency so the IRS does not simply match the entity’s figures against your return. Partners, S corporation shareholders, beneficiaries of estates and trusts, owners of foreign trusts, and REMIC residual interest holders all use it this way.
The same form doubles as the administrative adjustment request, the mechanism a partnership under the centralized partnership audit regime uses to correct a previously filed Form 1065 instead of amending it. In that role it is filed by the partnership representative, and the resulting adjustments are generally taken into account by the partnership or pushed out to the partners.
Who files 8082?
- Partners or S corporation shareholders reporting an item differently than their Schedule K-1 shows
- Beneficiaries of estates or trusts, owners of foreign trusts, or REMIC residual interest holders with inconsistent items
- Taxpayers who never received a required K-1 or foreign trust statement and are reporting estimated amounts
- Partnerships filing an administrative adjustment request to correct an earlier Form 1065
How to fill out 8082
- Check the box in Part I showing whether this is a notice of inconsistent treatment or an administrative adjustment request.
- Identify the pass-through entity: its name, EIN, and tax year, and your own identifying information.
- In Part II, describe each inconsistent item, showing the amount the entity reported, the amount you are reporting, and the difference.
- Explain each inconsistency or adjustment in Part III, with enough detail for the IRS to understand your position.
- Download the completed PDF and attach it to your return, or for an AAR, file it as the instructions direct for your partnership’s situation.
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Frequently asked questions
What happens if I report inconsistently without filing Form 8082?
The IRS can adjust your return by computer match to conform it to what the entity reported, and penalties may apply. Filing Form 8082 protects your right to take a different position while telling the IRS exactly where and why.
Can I use Form 8082 if I never got my K-1?
Yes. If a required Schedule K-1 or foreign trust statement never arrived, you report your best estimate of the items and attach Form 8082 to explain that the entity did not furnish the statement.
How does a partnership use this form as an AAR?
Partnerships under the centralized audit regime generally cannot simply amend Form 1065. Instead the partnership representative files an AAR, using Form 8082 or Form 1065-X depending on how the original return was filed, and the adjustments are taken into account at the partnership level or passed to the partners.