About Form 8985, Pass-Through —Statement Transmittal/Partnership Adjustment Tracking Report (Required under Sections 6226 and 6227)


Form 8985 is used by partnerships to track amounts of imputed underpayments pushed out to partners under section 6226.

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Recent Developments

There are updated requirements for submitting the Form 8985/8986 packages for pass-through partners in relation to a BBA Administrative Adjustment Request (AAR). If the 8985/8986 package is over 100 pages, it must be printed and mailed.  For more information, see File an administrative adjustment request under Bipartisan Budget Act of 2015 (BBA). – 10-APR-2024

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