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 8082PDF Instructions for Form 8082 (Print VersionPDF) 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 Items About Form 1065, U.S. Return of Partnership Income About Form 1065-B, U.S. Return of Income for Electing Large Partnerships About Form 1065-X, Amended Return or Administrative Adjustment Request (AAR)
