Form 8978 is used by the partners 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 by the partnership under section 6226. Current Products Form 8978 PDF Instructions for Form 8978 (Print Version PDF) 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 8978 PDF is available for download. Other Items You May Find Useful All Revisions for Form 8978 Other Current Products Comment on Form 8978 Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted. CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please see our Tax Law Questions page.