Partners, S corporation shareholders, beneficiaries of an estate or trust, owners of a foreign trust, or residual interest holders in a real estate mortgage investment conduit (REMIC) file this form if they wish to report items differently than the way they were reported to them on Schedule K-1, Schedule Q, or a foreign trust statement. Current Revision Form 8082 PDF Instructions for Form 8082 (Print Version PDF) Recent Developments Clarifications for Instructions for Form 8082, Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR) -- 18-MAR-2020 Other Items You May Find Useful All Form 8082 Revisions Other Current Products Related About Form 1065, U.S. Return of Partnership Income About Form 1065-X, Amended Return or Administrative Adjustment Request (AAR)