OMB No. 1545-0790

Form 8082 Notice of Inconsistent Treatment or Amended
Return (Request for Administrative Adjustment)
(Rev. Dec. 1983) (For use by partners and S corporation shareholders.)
Department of the Treasury
Internal Revenue Service (See attached instructions.) 84
Your name as shown on your return Your identifying number as shown on your return

General Information
1 Notice of (check boxes that apply):
a [J Inconsistent treatment of (check only one): (1) [7] Partnership item(s) (2) [-] S corporation item(s)
b [_] Amended return (request for administrative adjustment) of (check only one):
(1) [7] Partnership item(s) (2) [7] S corporation item(s)

2 Partnership or S corporation’s name, address, and ZIP | 3 Partnership or S corporation's identifying number
code

4 Internal Revenue Service Center where partnership or S corporation
filed its return
5a Partnership or S corporation's tax year | b Your tax year
/_/ to a A / / to ‘od
Inconsistent or Amended (Ad: trative Adjustment Request) Items

b. Inconsistency is in, or
amendment (request for'ad- | ©, Amount as shown on

2 Description of inconsistent or amended administra. | ministrative adjustment) is | Schedule “KI ot similar i e. Difference between
tive adjustment request) it to, (check bo statement, or your return, | 4 Amount you are reporting ¢. and d,
‘Anomt ee 200 whichever applies
of item of item

9
[2ia0me Explanation

For Paperwork Reduction Act Notice, see attached instructions. Form 8082


Where to File

File one copy with your original or
amended tax return. File one copy
with the Internal Revenue Service
Center where the partnership or S
corporation filed its return.

I one copy to the “In

Revenue Service Cen-
t the following ad-
dress (no street address is

If Question 4 is needed)

Holtsville, NY Holtsville, NY 09901
‘Andover, MA ‘Andover, 00201
Chamblee, GA Chamblee, GA 26901
Covington, KY Covington, KY, 41901
Austin, TX Austin, TX 73201
Ogden, UT Ogden, U

Kansas City, MO
Fresno,

Memphis, TN
Philadelphia, PA

st 84801
Kansas City, MO 64201
Fresno, 1
Memphis, TN
Philadelphia,

39801
PA 21301

Keep one copy for your records.

Note: /f you don’t know where the
partnership or S corporation filed its
return, attach two copies to your re-
turn.

Specific Instructions

Specific instructions for most of the
lines have been provided. Those lines
that do not appear in the instructions
are self-explanatory.

If you are a partner, see Schedule
K-1 (Form 1065), Partner’s Share of
Income, Credits, Deductions, etc., for
more information.

If you are an S corporation share-
holder, see Schedule K-1 (Form
1120S), Shareholder’s Share of In-
come, Credits, Deductions, etc., for
more information.

Note: If the partnership or S corpora-
tion did not file a return or give you a
Schedule K-1 or similar statement by
the time you are required to file your
return, complete Parts | and II to the
best of your knowledge.

If you can't complete an item in
Part | or Part II, enter “See Part III”
in the entry space for that item.

Part |

Line 1.—Check box a if either 1. or 2.
below applies:

1. You believe an item was not
properly reported on the Sched-
ule K-1 or similar statement
you received from the partner-
ship or S corporation; or

2. The partnership or S corpora-
tion has not filed a tax return
or given you a Schedule K-1 or
similar statement by the time
you are required to file your tax
return.

Check box b if you are filing an
amended return (request for adminis-
trative adjustment) on which you are
changing the amount or treatment of
any item from the way you reported
it on your return as originally filed or
as you later amended it.

Check box a and box b if you are
reporting an item on your amended
return (request for administrative ad-
justment) differently from the way
that you reported the item on your
original return and inconsistently with
the way the partnership or S corpora-
tion reported the item.

Lines 2, 3, 4, 5a, and 5b.—The infor-
mation for these items can be found
on the Schedule K—1 or similar state-
ment you get from the partnership or
S corporation. See Note at the begin-
ning of Specific Instructions.

Part Il

Column a.—lf you received a Sched-
ule K-1 or similar statement, enter
the line number and description
shown on the Schedule K—1 or similar
statement. Otherwise, enter a com-
plete description of the item.

Column b.—If you believe that the
amount of any item shown on the
Schedule K—-1 or similar statement
was not properly reported, check
“Amount of item.””

If you believe that the treatment of
any item was not properly reported
(such as a long-term capital gain that
you think should be a short-term
capital gain), shown on the Schedule
K-1 or similar statement, check
“Treatment of item.”

Check both parts of column b. if
either 1. or 2. below applies:

1. You believe that both the
amount and treatment of the
item shown on the Schedule
K-1 or similar statement were
not properly reported or you be-
lieve an item was omitted from
the Schedule K-1 or similar
statement; or

2. The partnership or S corpora-
tion did not file a return or give
you a Schedule K—1 or similar
statement.

Colurnn c.—If Form 8082 is being at-
tached to your original return, enter
the amount as shown on the Schedule
K-1 or similar statement you received
from the partnership or S corpora-
tion.

If Form 8082 is being attached to
your amended return, enter the
amount as shown on your return as
originally filed or as you later
amended it.

If the partnership or S corporation
did not file a return, or if you did not
receive a Schedule K-1 or similar
statement, or if you are reporting
items that you believe were omitted
from the Schedule K-1 or similar
statement, enter zero in column c.

Part Il

Explain in detail the reason(s) you
are reporting an inconsistent or
amended item as follows:

a. If you believe that the amount
or treatment of any item shown
on the Schedule K—1 or similar
statement was not properly re-
ported, explain why you believe
that the item was not properly
reported. If you believe that the
treatment of any item was not
properly reported, state how
you think the item should be
treated and why.

b. If the partnership or S corpora-
tion has not filed a tax return
by the time you are required
to file your tax return, enter as
the explanation, ‘Partnership
(or S corporation) return not
filed.”

c. If the partnership or S corpora-
tion did not give you a Schedule
K-1 or similar statement by the
time you are required to file
your tax return, enter as the ex-
planation ‘‘Schedule K-1 or
similar statement not re-
ceived.”

d. If you are filing an amended re-
turn (administrative adjust-
ment request) on which you are
changing the amount or treat-
ment of any item on your origi-
nal return, explain why you are
changing the item.

e. If you believe an item was omit-
ted from the Schedule K-1 or
similar statement, enter as the
explanation ‘Item was omitted
from Schedule K-1 or similar
statement.”

If you need more space for your ex-
planation, attach additional sheets.
Indicate on each sheet to which item
the additional sheet relates. Be sure
to include your name and identifying
number on each additional sheet that
you use.






. ‘OMB No. 1545-0790

Form 8082 Notice of Inconsistent Treatment or Amended
Return (Request for Administrative Adjustment)

(Rev, Dec, 1983) (For use by partners and S corporation shareholders.)

Department of the Treasury

Internal Revenue Service (See attached instructions.) 84

Your name as shown on your return Your identifying number as shown on your return

General Information

1 Notice of (check boxes that apply):
a [J Inconsistent treatment of (check only one): (1) (7 Partnership item(s) (2) [-] S corporation item(s)
b [| Amended return (request for administrative adjustment) of (check only one):
(1) [J Partnership item(s) (2) [-] S corporation item(s)
2 Partnership or S corporation’s name, address, and ZIP | 3 Partnership or S corporation’s identifying number
code

4 Internal Revenue Service Center where partnership or S corporation
filed its return

Sa Partnership or S corporation's tax year | b Your tax year
yes // to fos

trative Adjustment Request) Items

b. Inconsistency is in, or
amendment (request for ad- | ¢. Amount as shown on
‘8. Description of inconsistent or amended (administra- trative adjustment) is | Schedule K-1 or similar | @ amount you are reporting

heck boxes thé

‘Amount
of item,

ply) | statement, or your return,

tive adjustment request) item -
‘whichever applies

9
HEA Explanation

For Paperwork Reduction Act Notice, see attached instructions. Form 8082


General Instructions

(Section references are to the Inter-
nal Revenue Code, unless otherwise
noted.)

Paperwork Reduction Act Notice.—
We ask for this information to carry
out the Internal Revenue laws of the
United States. We need it to ensure
that taxpayers are complying with
these laws and to allow us to figure
and collect the right amount of tax.
You are required to give us this in-
formation.

Purpose of Form

Form 8082 is used by a partner or S
corporation shareholder to notify the
IRS of inconsistencies between the
treatment of partnership or S corpo-
ration items on the partner's or share-
holder’s original or amended return
and the treatment of the same items
on the partnership’s or S corpora-
tion’s return, and/or to request ad-
ministrative adjustment of partner-
ship or S corporation items on an
amended return.

Who Must File

File Form 8082 if: (1) you are a part-
ner in a partnership whose tax year
began after September 3, 1982, ora
shareholder in an S$ _ corporation
whose tax year began after Decem-
ber 31, 1982; and (2) any one of the
following applies:

a. You believe an item was not
properly reported on the Sched-
ule K—1 (including any attached
schedule) or similar statement
you received from the partner-
ship or S corporation, whether
or not you have to report it on
your tax return (for example, if
you believe that the amount
shown as your contribution to
the partnership during the year
was not properly reported on
the Schedule K-1 or similar
statement you received from
the partnership or S corpora-
tion, file Form 8082 to report
this even though you are not
otherwise required to report
your contribution on your tax
return).

Generally, you must treat
partnership or S corporation
items on your return consistent
with the way the partnership or
S corporation treated the items.
lf your treatment on your orig-
inal or amended return is (or
may be) inconsistent with the
partnership or S corporation's
treatment, you must report this
inconsistency to IRS; or

b. The partnership or S corpo-
ration has not filed a tax return
or given you a Schedule K—1 or
similar statement by the time
you are required to file your tax
return and there are partner-
ship or S corporation items you
must include on your return; or

c. You are filing an amended re-
turn (request for administrative
adjustment of partnership or S
corporation items) on which you
are changing the amount or
treatment of any item from a
partnership or S corporation
from the way you reported it on
your original or previously filed
return.

Generally, you, as a partner
or shareholder, may file an
amended return to change
items from a partnership or S
corporation at any time that is:
1. within 3 years after the later

of:

a. the date on which the
partnership or S corpora-
tion return for such year
is filed, or

b. the last day for filing the
partnership or S corpora-
tion return for such year
(excluding extensions),
ani

2. before a notice of final part-
nership or S corporation ad-
ministrative adjustment for
the tax year is mailed to the
tax matters partner or tax
matters shareholder.

A partnership return is gen-
erally due by the 15th day of
the fourth month following the
close of the partnership’s tax
year.

An S corporation return is
generally due by the 15th day
of the third month following the
close of the S corporation’s tax
year; or

d. After you file your original re-
turn you find that a partnership
or S corporation item that was
not otherwise required to be re-
ported on your original or pre-
viously filed return (such as
your contributions to the part-
nership during the tax year) was
not properly reported on the
Schedule K-1 (including any
attached schedule) or similar
statement.

In this situation, file an
amended return to identify the
inconsistency. Enter your name,
address, and identifying num-
ber on the amended return and
sign it. Do not enter any of the

amounts that are not otherwise
required to be reported on the
amended return. Instead, enter
“See attached Form 8082” on
the amended return.

Caution: If you do not notify the
IRS that you are reporting a partner-
ship or S corporation item (Part I,
line 1, box a) inconsistently, any de-
ficiency (including any penalties ap-
plicable to the deficiency) that results
from a computational adjustment to
make your amount or treatment of the
item consistent with the amount or
treatment of the item on the partner-
ship or S corporation's return, may
be assessed immediately. An incon-
sistent item can exist on either your
original or amended return.

Exceptions

You do not have to file Form 8082 if
either a. or b. below applies:

a. The only reason a loss, other de-
duction, or investment credit,
shown on the Schedule K—1 or
similar statement is not re-
ported in full on your return is
because you are required by
law to limit it (such as under the
at-risk rules); or

b. You area partner and your part-
nership has 10 or fewer part-
ners, each of whom is an indi-
vidual (other than a nonresi-
dent alien) or an estate, and
each partner's share of each
partnership item is the same as
his or her share of every other
item.

Penalty

If you intentionally or negligently dis-
regard the requirements for filing
Form 8082, you may be subject to
the negligence penalty under section
6653(a). This penalty is in addition
to any tax that results from a compu-
tational adjustment to make your
amount or treatment of the item con-
sistent with the amount or treatment
of the item on the partnership or S
corporation’s return.

How Many Forms to Complete

You must complete and file a sepa-
rate form for each partnership or S
corporation for which you are report-
ing an inconsistent or amended (ad-
ministrative adjustment request)
item. If you are reporting more than
four inconsistent or amended (admin-
istrative adjustment request) items
from one partnership or S corpora-
tion, use additional Forms 8082.

When to File

File Form 8082 when you file your
original or amended tax return.




OMB No. 1545-0790

Form 8082 Notice of Inconsistent Treatment or Amended
Return (Request for Administrative Adjustment)
(Rev. Dec. 1983) (For use by partners and S corporation shareholders.)
Department of the Treasury
Internal Revenue Service (See attached instructions.) 84
Your name as shown on your return Your identitying number as shown on your return

GEN General Information
1 Notice of (check boxes that apply):
a [] Inconsistent treatment of (check only one): (1) [-] Partnership item(s) (2) [[] S corporation item(s)
b [] Amended return (request for administrative adjustment) of (check only one):
(1) [J Partnership item(s) (2) [-] S corporation item(s)
2 Partnership or S corporation’s name, address, and ZIP | 3 Partnership or S corporation's identifying number
code

4 Internal Revenue Service Center where partnership or S corporation
filed its return

5a Partnership or S corporation's tax year | b Your tax year
to 7 eos 7 / to / Z

Inconsistent or Amended (Administrative Adjustment Request) Items

. Inconsistency is in, or
amendment (Cequest for ad | ¢._ Amount as shown on
4. Description of inconsistent or amended (administra- | ministrative adjustment) is | Schedule K-1~ or similar i . Difference between
tive adjustment request) item to, (check boxes that apply) | statement, or your retum, | 4 Amount you are reporting c. and d.
—~Jmount | Treatment | ‘whichever applies
ofvitem | __ of item
6 _—
7 —
8 — —
9
ZTE Explanation

For Paperwork Reduction Act Notice, see attached instructions, Form 8082