IRS Form 8082 – IRS Forms, Instructions, Pubs 2026 – If you’re a partner in a partnership, an S corporation shareholder, a trust or estate beneficiary, or a REMIC residual interest holder, you might need to file IRS Form 8082. This form handles two critical situations: reporting inconsistent tax treatment of pass-through items or requesting an administrative adjustment for a BBA partnership.
The latest version is Form 8082 (Rev. October 2025). It ensures your tax reporting aligns with IRS rules under the Bipartisan Budget Act (BBA) and protects you from penalties. This guide covers everything from who must file to step-by-step completion, based on official IRS sources as of February 2026.
Download the official Form 8082 PDF here: https://www.irs.gov/pub/irs-pdf/f8082.pdf
Download the Instructions (Rev. October 2025): https://www.irs.gov/pub/irs-pdf/i8082.pdf
What Is IRS Form 8082?
Form 8082, officially titled Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR), serves as a formal notification to the IRS in two scenarios:
- Notice of Inconsistent Treatment — You report an item on your personal or entity tax return differently from how a pass-through entity (like a partnership or S corporation) reported it to you on Schedule K-1, K-3, Form 8986, Schedule Q, or a foreign trust statement.
- Administrative Adjustment Request (AAR) — The partnership representative (PR) or designated individual (DI) of a BBA partnership requests corrections to a previously filed partnership return.
This form became especially important after the BBA of 2015 replaced the old TEFRA rules for most partnerships (tax years beginning after December 31, 2017). It prevents mismatches that could trigger audits or penalties.
Key Update for 2025/2026: The October 2025 revision simplified Part I checkboxes and clarified calculations for imputed underpayments (IU) in BBA AARs.
Who Must File Form 8082?
You must file Form 8082 if you are:
- A partner in a BBA partnership (or received Form 8986 from a BBA AAR).
- An S corporation shareholder.
- A beneficiary of an estate or domestic trust.
- An owner or beneficiary of a foreign trust.
- A residual interest holder in a Real Estate Mortgage Investment Conduit (REMIC).
Common triggers include:
- The Schedule K-1 (or equivalent) was incorrect.
- You never received the required schedule by your tax return due date (including extensions).
- You’re treating an item differently (e.g., reclassifying income or adjusting basis).
- You’re the PR filing an AAR to correct partnership items.
Who should NOT file:
- Shareholders or beneficiaries wanting to adjust their own returns (use amended returns instead).
- Partners in partnerships that elected out of BBA (non-BBA partnerships).
- REMICs correcting their original returns (use Form 1065-X).
File a separate Form 8082 for each pass-through entity.
Two Main Uses of Form 8082
| Purpose | Who Files | When to Use | Key Outcome |
|---|---|---|---|
| Notice of Inconsistent Treatment | Partners, shareholders, beneficiaries | Reporting differently from K-1/K-3/Form 8986 | IRS notified; avoids accuracy-related penalties |
| Administrative Adjustment Request (AAR) | Partnership Representative (PR) or DI | Correcting BBA partnership return | Partnership pays IU or pushes adjustments to partners via Form 8986 |
Pro Tip: For BBA AARs, you must compute an imputed underpayment (IU) even if it’s zero or negative.
When and Where to File Form 8082?
Deadlines:
- Inconsistent Treatment: Attach to your original or amended tax return (e.g., Form 1040, 1120S, 1065) and file by your return’s due date (including extensions).
- BBA AAR: Within 3 years after the later of (1) the date the partnership return was filed, or (2) the due date of the return (excluding extensions). Cannot file after receiving a Notice of Administrative Proceeding.
Where to File:
- Attach to the tax return it relates to (e.g., with Form 1065 for partnerships).
- For paper AARs: Use Form 1065-X.
- For electronic AARs: File Form 8082 with e-filed Form 1065 (check box G(5) for amended).
Payment for Imputed Underpayments: Use EFTPS, debit/credit card, or check payable to “United States Treasury” with “BBA AAR Imputed Underpayment” noted.
Step-by-Step: How to Fill Out Form 8082 (October 2025)?
Part I – General Information
- Check box (a) for Notice of Inconsistent Treatment or (b) for BBA AAR.
- For AARs: Answer questions about revoking PR, imputed underpayment, push-out election, and modifications.
- Identify the pass-through entity (S corp, estate, trust, REMIC, or BBA partnership).
- Enter entity EIN, name, address, filing location, and tax years.
Part II – Inconsistent or AAR Items (up to 4 items per form)
- Column (a): Describe the item (e.g., “Ordinary business income – Schedule K, line 1”).
- Column (b): Check boxes for amount changes, treatment changes, or both.
- Column (c): Amount reported by the entity (or $0 if not received).
- Column (d): Amount you are reporting.
- Column (e): Difference (positive or negative).
Part III – Explanations
- Explain each item from Part II.
- For AARs: Show imputed underpayment calculations and modifications (attach Form 8980 if applicable).
- For non-receipt: State “Schedule K-1 not received by due date.”
What to Attach:
- Supporting statements.
- Form 8980 (for IU modifications).
- Form 8979 (if changing PR).
- Forms 8985 and 8986 (for push-out elections).
BBA Partnerships: Special Rules for AARs
Under the BBA regime, partnerships use Form 8082 to:
- Compute and pay (or modify) an imputed underpayment (IU).
- Elect to push out adjustments to reviewed-year partners using Forms 8985/8986 (no IU payment required for pushed items).
Push-Out Election Process (Section 6227(b)(2)):
- Check the box in Part I.
- Manually sign the form.
- Furnish Form 8986 to partners on the AAR filing date.
- Partners then report adjustments on Form 8978 (individuals) or their entity return.
IU Calculation Basics (simplified):
- Group adjustments (reallocation, credit, etc.).
- Net within subgroupings.
- Apply highest individual or corporate tax rate.
- Add net positive credits/creditable expenditures.
Use the instructions for the full formula and examples.
Penalties for Mistakes or Late Filing
- Accuracy-related penalty (Section 6662) or fraud penalty (Section 6663) if you fail to disclose inconsistencies.
- Late payment penalty: 0.5% per month (up to 25%) on unpaid tax or IU.
- Interest: Charged on underpayments and IUs from the original due date.
Avoid penalties by filing Form 8082 whenever you diverge from the K-1 or file an AAR.
Common Mistakes to Avoid
- Forgetting to attach Forms 8985/8986 for push-outs.
- Not computing IU for every AAR (even if $0).
- Filing for non-BBA partnerships.
- Using Form 8082 instead of an amended return for S corp shareholders.
FAQs About IRS Form 8082
- Can I e-file Form 8082?
Yes, for BBA AARs with Form 1065. Paper filing is still allowed in many cases. - What if I never received my K-1?
File Form 8082 with your best estimate and note “Schedule not received” in Part III. - Do I need to amend my return after filing an AAR?
Partners who receive Form 8986 generally report on Form 8978 with their next return. - Is Form 8082 required for TEFRA partnerships?
No—TEFRA rules were largely replaced by BBA. Non-BBA partnerships use amended returns.
Final Tips for 2026 Tax Season
- Always use the October 2025 revision of Form 8082.
- Double-check calculations for imputed underpayments—errors can trigger audits.
- Consult a tax professional for complex BBA AARs or large partnerships.
- Stay updated: IRS.gov/Form8082 for the latest clarifications.
Official IRS Resources:
- About Form 8082: irs.gov/forms-pubs/about-form-8082
- BBA AAR Guidance: irs.gov/businesses/partnerships/file-an-administrative-adjustment-request-for-a-bba-partnership
Filing Form 8082 correctly keeps your taxes compliant and avoids costly surprises. Bookmark this guide and the IRS PDFs for quick reference during tax season. If your situation involves a BBA partnership AAR or inconsistent K-1 reporting, gather your documents early.