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Publication 541 Additional Items You May Find Useful

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

Form 8275, Disclosure Statement
Taxpayers and tax return preparers use this form to disclose items or positions that are not otherwise adequately disclosed on a tax return to avoid certain penalties.

Form 8308, Report of a Sale or Exchange of Certain Partnership Interests
Partnerships file this form 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).

Form 8832, Entity Classification Election
An eligible entity uses this form to elect how it will be classified for federal tax purposes, as a corporation, a partnership, or an entity disregarded as separate from its owner.

Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships
A U.S. person files this form 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 of acquisitions, dispositions, and changes in foreign partnership interests).

Form 8893, Election of Partnership Level Tax Treatment
Small partnerships use this form to elect the unified audit and litigation procedures.

Form 8894, Request to Revoke Partnership Level Tax Treatment Election
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).

Page Last Reviewed or Updated: 08-Sep-2016