About Form 8978, Partner’s Additional Reporting Year Tax


Partners (other than pass-through partners such as partnerships or S corporations) who receive Form 8986 use Form 8978 to re-figure their tax liabilities for the affected years as well as any intervening years, up to the adjustment year, based on the imputed underpayment amounts pushed out to them on Form 8986 by the partnership under section 6226.

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Recent Developments

Additional information on filing Form 8978. If you downloaded the instructions before November 2020, a cover sheet has been added to the file. The updated file for Instructions Form 8978PDF is available for download.

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