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IRSOther IRS Forms (7000–9999)

Official form guide

Form 8275: Disclosure Statement

IRS Form 8275 is a Disclosure Statement that taxpayers and tax return preparers file with their original tax return to disclose positions not otherwise reported, thereby avoiding portions of the accuracy‑related penalty.

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Form Overview

IRS Form 8275 - Disclosure Statement

IRS Form 8275 is a Disclosure Statement that taxpayers and tax return preparers file with their original tax return to disclose positions not otherwise reported, thereby avoiding portions of the accuracy‑related penalty.

The form collects the rule being disclosed (Part I, column a), the item name (column b), a description (column c), and the location on the return (columns d‑f), plus the filer’s name and identifying number.

Risk Radar

Scan points
  • 1Failing to attach Form 8275 to the return makes the disclosure invalid and triggers the penalty.
  • 2Filing Form 8275 without attaching it to the original tax return.
  • 3Using a single Form 8275 for multiple pass‑through entities instead of separate forms.
  • 4Omitting required details in columns a‑f, such as the rule or amount of the item.
  • 5Not providing a separate disclosure for carryover items in the year they originated.

Plain English

Form 8275 lets you tell the IRS about a tax position that isn’t fully explained on the return. By providing the details, you can keep the IRS from applying a penalty for a large understatement or ignoring a rule. You attach it to the return you are filing.

Submission Date

  • Filing date: 2024-10-29 22:12:03
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

disclosuredisclose

Hover a term to preview the meaning.

What this form is for

  • Use this form when taxpayers or tax return preparers need to disclose items or positions, except those contrary to a regulation, that are not otherwise adequately disclosed on a tax return to avoid portions of the accuracy‑related penalty.
  • Do not use it when the disclosure involves items or positions that are contrary to Treasury regulations.
  • Check Form 8275-R instead when the position is contrary to Treasury regulations.

Form selector

Use this form or another form?

Disclosing a position that is contrary to Treasury regulations

Regulation Disclosure Statement is required for positions contrary to regulations

✓ Confirm the position is contrary to a regulation

Form 8275-R

Disclosing a reportable transaction defined in Reg. §1.6011-4(b)

Reportable Transaction must be reported on Form 8886

✓ Verify the transaction meets reportable criteria

Form 8886

Disclosing items from more than one pass‑through entity

Each entity requires its own disclosure to satisfy IRS rules

✓ Ensure a separate Form 8275 is prepared per entity

Form 8275

Deadline or filing window

Not stated in the official source

Checklist

What you need before filling it out

1

Name(s) shown on return

Taxpayer's legal name · Form 8275 header

⚠ Leaving blank or misspelling✕ Low
2

Identifying number shown on return

Social Security Number or EIN · Form 8275 header

⚠ Using wrong number✕ Medium
3

Item or Group of Items (column b)

Brief description of disclosed position · Part I of Form 8275

⚠ Vague description that does not identify the item✕ Medium
4

Detailed Description of Items (column c)

Full description of the item(s) · Column c of Form 8275

⚠ Omitting required details✕ Low
5

Form or Schedule (column d)

Reference to the form number or schedule where the item appears · Column d of Form 8275

⚠ Incorrect form reference✕ Medium
6

Line No. (column e)

Line number on the referenced form or schedule · Column e of Form 8275

⚠ Wrong line number✕ Medium
7

Amount (column f)

Dollar amount of the item · Column f of Form 8275

⚠ Leaving amount blank when required✕ Low

Before you submit

  1. 1Enter the name(s) exactly as shown on the tax return
  2. 2Enter the identifying number that matches the tax return
  3. 3Complete column (b) with a concise item or group description
  4. 4Provide a detailed description in column (c) for each disclosed item
  5. 5Specify the correct form or schedule number in column (d)
  6. 6Enter the accurate line number in column (e)
  7. 7Record the correct amount in column (f)
  8. 8Attach the completed Form 8275 to the original tax return
  9. 9Keep a copy of the filed Form 8275 for your records

How to file this form

  1. 1Attach Form 8275 to your original tax return and retain a copy for your records
  2. 2Mail the return with the attached Form 8275 to the appropriate IRS address
  3. 3Verify the attached Form 8275 displays the revision date October 2024
  4. 4Obtain a mailing receipt or electronic confirmation as proof of filing

Known limitations

  1. 1Do not use Form 8275 to disclose items or positions contrary to Treasury regulations; use Form 8275‑R instead.
  2. 2Do not file Form 8275 for items that already meet the adequate disclosure requirements listed in the revenue procedure.
  3. 3Do not file Form 8275 if a Schedule UTP (Form 1120) has been filed for the same position.
  4. 4Do not file an additional Form 8275 for carryover items in years the carryover is claimed; disclose only in the originating year.
  5. 5Do not combine disclosures for multiple pass‑through or foreign entities on one form; file a separate Form 8275 for each entity.

Field map

Compact field-by-field guide

6 fields

General Info

2 items

Taxpayer Name and TIN

Full legal name and taxpayer identification number (SSN or EIN).

Requiredtext
Address

Current mailing address.

Requiredtext

Details

2 items

Required Information

Complete all applicable sections of this form according to the official IRS instructions.

Requiredtext
Amount (if applicable)

Enter the relevant dollar amount if this form involves tax calculation.

amount

Certification

1 items

Certification Statement

Read and acknowledge any certifications required by this form.

Requiredcheckbox

Signatures

1 items

Signature

Sign and date. Unsigned forms cannot be processed.

Requiredsignature
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Current form status
IRS

Form 8275 (Rev. October 2024) is the current edition; the instructions direct users to www.irs.gov/Form8275 for the latest information. No specific changes are noted in the source.

What changed or needs a fresh check

  • Edition date — confirm the revision date reads October 2024
  • Fee — Not stated in the official source
  • Mailing address — Not stated in the official source
  • Signature — Not stated in the official source
  • Attachment — confirm the form is attached to the tax return

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Quick Facts

Taxpayers and tax return preparers must file IRS Form 8275 when they need to disclose a position or item that is not otherwise adequately reported on the return.
The form collects the rule being disclosed (Part I, column a), the item name (column b), a description (column c), and the location on the return (columns d‑f), plus the filer’s name and identifying number.
Not stated in the official source
Not stated in the official source
If Form 8275 is not attached or is incomplete, the disclosure is invalid and the taxpayer may face the accuracy‑related penalty for a substantial understatement or rule disregard.
Complete Part I by identifying the rule, item, description, and where it appears on the return (columns a‑f). Fill Part II and Part III if applicable, and use Part IV for extra space, noting the part and line numbers from page 1. Include your name and identifying number on the form and any continuation sheets, then file the form together with your original tax return.

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After you file

  1. 1File Form 8275 together with the original tax return.
  2. 2Keep a copy of the completed Form 8275 for your records.
  3. 3If needed, file Form 8275 with a qualified amended return.
  4. 4Attach Form 8275 to the tax return before submission.

Sources

  • SRCInstructions p.1 — do not use this form for items contrary to Treasury regulations; use Form 8275‑R.
  • SRCInstructions p.1 — you don’t have to file Form 8275 for items that meet the revenue procedure’s adequate disclosure requirements.
  • SRCInstructions p.2 — if you filed a Schedule UTP (Form 1120), you may not need to file Form 8275.
  • SRCInstructions p.1 — carryover items must be disclosed in the year they originated; no additional Form 8275 required for later years.
  • SRCInstructions p.1 — a separate Form 8275 is required for each pass‑through or foreign entity.
  • SRCInstructions p.1 — file Form 8275 with your original tax return.
  • SRCInstructions p.1 — keep a copy for your records.
  • SRCInstructions p.1 — you may be able to file Form 8275 with an amended return.
  • SRCForm p.1 — attach Form 8275 to your tax return.
  • SRCInstructions p.1 — charitable contribution deductions are adequately disclosed when the Gifts to Charity section of Schedule A (Form 1040) is completed.

Common confusion points

Do I need to file Form 8275 for a charitable contribution deduction?

I assume every deduction requires disclosure.

→ Verify Schedule A (Form 1040) includes all required information and that the revenue procedure deems it adequately disclosed.

Can I use Form 8275 to disclose a position that conflicts with Treasury regulations?

I think the form covers all positions.

→ Use Form 8275‑R for any item contrary to Treasury regulations.

Do I have to file one Form 8275 for all foreign entities I own?

I believe a single form covers multiple entities.

→ File a separate Form 8275 for each foreign entity reported.

Do I need to file Form 8275 again for a carryover loss in the year I claim it?

I think each year requires a new disclosure.

→ Disclose the carryover only in the tax year it originated; no new Form 8275 is needed for later years.

If I already filed Schedule UTP (Form 1120), do I still need Form 8275?

I’m unsure if both are required.

→ The filing of Schedule UTP may eliminate the need for Form 8275 for that position.

Can I submit Form 8275 after the tax return deadline has passed?

I think I can file it anytime.

→ Ensure the original return was filed on time (or with an extension) or use a qualified amended return to submit the form.

Workflow map

Related forms and next steps

4 signals

Before

Schedule A (Form 1040) – charitable contribution section provides adequate disclosure, eliminating need for Form 8275.

Current

8275

After

Tax return (e.g., Form 1040, Form 1120) – attach Form 8275 to the return before filing.

Often used with

Form 8275‑R – required when the item or position is contrary to Treasury regulations.Schedule UTP (Form 1120) – filing this uncertain tax position statement may remove the need for Form 8275.

Questions about IRS Form 8275

What is IRS Form 8275 used for?

Form 8275 lets you tell the IRS about a tax position that isn’t fully explained on the return. By providing the details, you can keep the IRS from applying a penalty for a large understatement or ignoring a rule. You attach it to the return you are filing.

Who must file IRS Form 8275?

Taxpayers and tax return preparers must file IRS Form 8275 when they need to disclose a position or item that is not otherwise adequately reported on the return.

What information does IRS Form 8275 require?

The form collects the rule being disclosed (Part I, column a), the item name (column b), a description (column c), and the location on the return (columns d‑f), plus the filer’s name and identifying number.

How do I complete IRS Form 8275?

Complete Part I by identifying the rule, item, description, and where it appears on the return (columns a‑f). Fill Part II and Part III if applicable, and use Part IV for extra space, noting the part and line numbers from page 1. Include your name and identifying number on the form and any continuation sheets, then file the form together with your original tax return.

What happens if IRS Form 8275 is filed incorrectly?

If Form 8275 is not attached or is incomplete, the disclosure is invalid and the taxpayer may face the accuracy‑related penalty for a substantial understatement or rule disregard.

Do I need to file Form 8275 for a charitable contribution deduction?

I assume every deduction requires disclosure. Verify Schedule A (Form 1040) includes all required information and that the revenue procedure deems it adequately disclosed.

Can I use Form 8275 to disclose a position that conflicts with Treasury regulations?

I think the form covers all positions. Use Form 8275‑R for any item contrary to Treasury regulations.

Do I have to file one Form 8275 for all foreign entities I own?

I believe a single form covers multiple entities. File a separate Form 8275 for each foreign entity reported.

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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