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Desktop: Form 8082 - Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR)

Form 8082 is used to notify the IRS that the taxpayer is treating an item from a pass-through entity inconsistently with how the entity reported it to the IRS.

Scenarios when this form is needed:

  • A taxpayer uses Form 8082 to notify the IRS that they didn’t receive Schedule K-1, Schedule Q, and/or a foreign trust statement from the foreign trust, by the return due date (including extensions).
  • A taxpayer uses Form 8082 to notify the IRS that they didn't receive Schedule K-3 from a pass-through entity that should have issued one.
  • A taxpayer uses Form 8082 if they are the partnership representative or designated individual requesting an administrative adjustment on behalf of the BBA Partnership to correct a previously filed partnership return.
  • If a taxpayer is (a) a partner in a BBA partnership, (b) an S corporation shareholder, (c) a beneficiary of an estate or trust, (d) an owner of a foreign trust, or (e) a residual interest holder in REMIC, they will use Form 8082 to notify the IRS that they are reporting an item on their individual tax return differently than how it was reported to the IRS on Schedule K-1, Schedule K-3, Form 8986 (issued with a BBA AAR), Schedule Q, and/or a foreign trust statement.
    (Note that final adjustments reported to a partner on Form 8986 subsequent to a BBA partnership audit must be followed. The partner cannot report them differently on Form 8082.)
  • The taxpayer wants to correct an item reported on a schedule or statement that isn't otherwise required to be reported on their tax return. An example of this kind of item is the partner's percentage of capital reported on Schedule K-1.

Note: TEFRA references have been removed as of tax year 2025. Form 8082 now applies under the Bipartisian Budget Act (BBA) partnership audit rules.

To complete Form 8082 in TaxSlayer Pro, from the Main Menu of the individual tax return (Form 1040) select:

  • Miscellaneous Forms
  • Forms 4810, 8082, etc.
  • Form 8082 - Inconsistent Treatment Notice - Click New and enter the information as appropriate.

Additional Information:

Instructions for Form 8082, Notice of Inconsistent Treatment or Administrative Adjustment Request