IRS releases new Form 1065X, Amended Return or Administrative Adjustment Request (AAR), and changes to Form 8082, Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR)

February 2012

Overview

Historically, partnerships subject to the unified partnership audit procedures (i.e. TEFRA partnerships) and their partners used Form 8082 for all modifications of the original partnership tax return, including requesting administrative adjustments. In addition, the form was used by owners or members of a number of flow-through entities to report that they were taking a position contrary to, or had not received, formal information as to items allocated to them from those entities. The multiple uses of the same form, confusion as to the proper usage of the form, and the required information needed for that use, caused a number of problems for taxpayers.

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