IRS Form 8082 walkthrough (Notice of Inconsistent Treatment or AAR)

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Who Must File
Notice of inconsistent treatment. Generally, file Form 8082 if any of the following apply.
You believe an item wasn’t properly reported on the Schedule K-1 or Schedule K-3 you received from the partnership, or on a Form 8986 received from an AAR partnership (but not an audited partnership), S corporation, estate, or domestic trust; the Schedule Q you received from the REMIC; or the foreign trust statement you received from the foreign trust.
You believe an item shown on your schedule or statement is incorrect but it is not an item that otherwise has to be reported on your tax return. For example, if you believe that the percentage shown as your ownership of capital at the end of the year wasn’t properly reflected on Schedule K-1, file Form 8082 to report this, even though you aren’t otherwise required to report that percentage on your tax return. If you discover this kind of inconsistency after filing your original return, file an amended return to report it. In the space provided on the amended return for writing explanations, enter “See attached Form 8082.” If the correction doesn’t affect your tax return, no amounts need to be entered on the amended return if the Form 8082 item is the only reason for filing the amended return.
The pass-through entity hasn’t filed a tax return or given you a Schedule K-1, Schedule Q, or foreign trust statement by the time you are required to file your tax return (including extensions), and there are items you must include on your return.
If the pass-through entity did not provide you Schedule K-3, and it was required to do so according to the instructions for Schedule K-2, use Form 8082 to notify the IRS of this.
This is an Image: caution.gifIf you don't notify the IRS that you are reporting an item (Part I, line 1, box a) inconsistently, any deficiency (including any late filing or late payment penalties applicable to the deficiency) that results from an adjustment to make your amount or other treatment of the item consistent with the amount or treatment of the item on the pass-through entity's return may be assessed immediately. An inconsistent item can exist on either your original or amended return.

AAR under TEFRA. File Form 8082 if any of the following apply.
You are requesting an administrative adjustment to correct a previously filed partnership return for a TEFRA partnership. S corporations, estates, and trusts cannot file an AAR (see Who May Not File , later, for details).
You are a partner in a TEFRA partnership (other than a partner in an ELP) or residual interest holder in a REMIC requesting an administrative adjustment to correct pass-through items on your income tax return.
AAR under BBA. File Form 8082 if you are the PR or designated individual requesting an administrative adjustment to correct a previously filed partnership return on behalf of the BBA partnership.
This is an Image: taxtip.gifWhen a partnership’s federal return is changed for any reason, it may affect its state return. For more information, contact the state tax agency with which the state return is filed.