Other Items You May Find Useful

 

About Form 8082, Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR)

Form 8082 is used by partners, S corporation shareholder, beneficiary of an estate or trust, owner of a foreign trust, or residual interest holder in a real estate mortgage investment conduit (REMIC) to notify the IRS of inconsistencies between the tax treatment of an item on their returns vs. the way the pass-through entity treated and reported the item on its return. Also used to notify the IRS if partners, shareholders, et. al., did not timely receive Schedule K-1, Schedule K-1, Schedule K-1, Schedule K-1, Schedule Q, or a foreign trust statement. 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.

About Form 8275, Disclosure Statement

Information about Form 8275, Disclosure Statement, including recent updates, related forms, and instructions on how to file. Taxpayers and tax return preparers use Form 8275 to disclose items or positions that are not otherwise adequately disclosed on a tax return to avoid certain penalties.

About Form 8308, Report of a Sale or Exchange of Certain Partnership Interests

Information about Form 8308, Report of a Sale or Exchange of Certain Partnership Interests, including recent updates, related forms, and instructions on how to file. Partnerships file Form 8308 to report the sale or exchange by a partner of all or part of a partnership interest where any money or other property received in exchange for the interest is attributable to unrealized receivables or inventory items (that is, where there has been a section 751(a) exchange).

About Form 8832, Entity Classification Election

Information about Form 8832, Entity Classification Election, including recent updates, related forms, and instructions on how to file. Form 8832 is used by eligible entities to choose how they are classified for federal tax purposes.

About Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships

Information about Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships, including recent updates, related forms, and instructions on how to file. Form 8865 is used to report the information required under section 6038 (reporting with respect to controlled foreign partnerships), section 6038B (reporting of transfers to foreign partnerships), or section 6046A (reporting acquisitions, dispositions, and changes in foreign partnership interests).

About Form 8893, Election of Partnership Level Tax Treatment

Information about Form 8893, Election of Partnership Level Tax Treatment, including recent updates, related forms and instructions on how to file. Small partnerships use this form to elect the unified audit and litigation procedures.

About Form 8894, Request to Revoke Partnership Level Tax Treatment Election

Information about Form 8894, Request to Revoke Partnership Level Tax Treatment Election, including recent updates, related forms and instructions on how to file. Small partnerships use this form to revoke a prior election to be governed by the unified audit and litigation procedures as set forth in Internal Revenue Code Section 6231(a)(1)(B)(ii).