Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.
Official form guide
Form 8275: Disclosure Statement
Treasury Internal Revenue Service Form 8275 is a Disclosure Statement used by taxpayers and tax return preparers to disclose items or positions not adequately disclosed on a tax return to avoid penalties. The form must be filed with the original tax return.
Need help with Form 8275?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form 8275.
Start filling →Form Overview
IRS Form 8275 - Disclosure Statement
Treasury Internal Revenue Service Form 8275 is a Disclosure Statement used by taxpayers and tax return preparers to disclose items or positions not adequately disclosed on a tax return to avoid penalties. The form must be filed with the original tax return.
Risk Radar
Scan points- 1Failure to provide required information in detail via Form 8275 means the disclosure is not considered adequate.
- 2Filing without providing a reasonable basis for the position disclosed in Part I.
- 3Forgetting to file a separate Form 8275 for each pass-through entity's items.
- 4Not entering the corresponding reference ID number on Form 8275 when related to an information return.
- 5Omitting the specific rule identification in Part I, Column (a) when disclosing a position contrary to a rule.
Plain English
This form allows filers to explain why certain financial details on their tax return might not meet all requirements, especially if they are using a reasonable basis for how they reported things. By filing Form 8275, taxpayers can help prevent penalties related to disregarding rules or understating income tax.
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.
AI co-pilot
Fill it faster. Catch mistakes before you file.
Glossary Terms
Hover a term to preview the meaning.
What this form is for
- Use this form when a taxpayer or tax return preparer needs to disclose items or positions that are not adequately disclosed on a tax return, provided the position is not contrary to a regulation.
- Do not use Form 8275 when disclosing items or positions that are contrary to Treasury regulations; instead, use Form 8275-R.
- Check Form 8886 (Reportable Transaction) if the disclosed position relates to a reportable transaction defined in Regulations section 1.6011-4(b).
Form selector
Use this form or another form?
Disclosing items from a pass-through entity
A separate Form 8275 must be completed for each individual entity reported by the pass-through.
✓ Verify on IRS site
Disclosing positions related to multiple foreign entities
A separate Form 8275 must be completed for each foreign entity when disclosing a position involving more than one.
✓ Verify on IRS site
Reporting an inconsistent estate basis
This specific item requires disclosure under the context of potential penalty calculations.
✓ Verify on IRS site
Deadline or filing window
The filing window requires that Form 8275 be filed with your original tax return. There are no specific date deadlines provided, but it may also be filed when submitting an amended return.
Checklist
What you need before filling it out
General Purpose
Taxpayer/Preparer disclosure of items not adequately disclosed · Form 8275
Foreign Entity Information
Name, EIN, and Reference ID number · Part I, Form p.1
Item Description (Column c)
Complete description of the item(s) being disclosed · Column (c), Form p.3
Location Details (Columns d, e, f)
Form/Schedule number, Line Number, Amount · Columns (d)-(f), Form p.3
Penalty for Overstatement (Sec 170(p))
50% of underpayment attributable to overstatements in (9) above · Instructions p.2
Before you submit
- 1Ensure all required Name(s) and Identifying number fields on Form 8275 are populated.
- 2Confirm that if the form relates to a foreign entity, the Name of foreign entity is entered on Part I.
- 3Verify that Column (c) provides a complete description of the item(s) being disclosed.
- 4Check that Columns (d), (e), and (f) correctly identify the source form/schedule, line number, and amount for each item.
- 5If reporting multiple items, confirm you have completed a separate Form 8275 for each pass-through entity or foreign entity involved.
- 6Review that the disclosure is not contrary to a regulation; if it is, ensure this form is used instead of Form 8275-R (if applicable).
- 7Confirm that any recurring items are disclosed for every tax year they occur.
How to file this form
- 1Complete all necessary fields on Form 8275, ensuring a separate form is used for each pass-through entity or foreign entity involved.
- 2Attach the completed Form 8275 to your original tax return.
- 3Keep a copy of the filed Form 8275 for personal records.
- 4If filing with an amended return, ensure you complete and file Form 8275 alongside that amendment.
Known limitations
- 1Form 8275 should not be used to disclose items or positions that are contrary to Treasury regulations; for those instances, Form 8275-R, Regulation Disclosure Statement, must be used instead.
- 2If a tax return position has reasonable basis, Form 8275 can be filed to avoid the accuracy-related penalty due to disregard of rules or a substantial understatement of income tax for non-tax shelter items.
- 3A Schedule UTP (Form 1120), Uncertain Tax Position Statement, may allow a taxpayer to avoid filing Form 8275 to satisfy the disclosure requirements of section 6662(i).
- 4If an item is a tax shelter item, it is not adequately disclosed on Form 8275 unless specific rules are met (the source implies this by stating otherwise).
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition of IRS Form 8275 is dated October 2024. The instructions direct users to IRS.gov/Form8275 for the latest information regarding developments related to the form.
What changed or needs a fresh check
- Edition date — confirm the revision date reads October 2024.
- Form Number — confirm the form is Form 8275 (Rev. October 2024).
- Attachment Sequence No. — confirm the number listed on the form is 92.
- OMB Approval — confirm OMB No. 1545-0889 is present.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Form 8275 for personal records.
- 2Form 8275 may be filed with an amended tax return, referencing Regulations sections 1.6662-4(f)(1) and 1.6664-2(c)(3).
- 3If a pass-through entity reports items, a separate Form 8275 must be completed and filed for each individual entity.
- 4If a position relates to more than one foreign entity, a separate Form 8275 must be completed and filed for every foreign entity involved.
Sources
- SRCInstructions p.1 — The purpose of Form 8275 is to disclose items or positions not adequately disclosed on a tax return to avoid certain penalties.
- SRCInstructions p.1 — Filing Form 8275 avoids portions of the accuracy-related penalty due to disregard of rules or substantial understatement for non-tax shelter items if there is reasonable basis.
- SRCInstructions p.1 — To file, send Form 8275 with your original tax return and keep a copy; it may also be filed with an amended return.
- SRCInstructions p.1 — Carryover items must be disclosed in the year they originated, but no other Form 8275 is needed for subsequent years.
- SRCInstructions p.3 — Part II requires a description of relevant facts affecting tax treatment that apprise the IRS of the item's identity, amount, and nature of controversy/potential controversy.
- SRCForm p.1 — The official title is Disclosure Statement; it must be attached to your tax return.
Common confusion points
What if I already filed my original return?
File Form 8275 with your original tax return.
→ Keep a copy for your records.
Do I have to file Form 8275 for everything that needs disclosure?
No, guidance is published annually in a revenue procedure identifying when an item meets adequate disclosure requirements.
→ Check the current revenue procedure available at IRS.gov.
What if my item is a carryover or carryback?
Carryover items must be disclosed in the year they originated; you do not need another Form 8275 for subsequent years it is used.
→ Confirm the origin year on your tax return documents.
When should I file this form?
You can file it with your original tax return or a qualified amended return (defined under Regulations section 1.6664-2(c)(3)).
→ Check if you are filing an amendment, then confirm the date of that amendment.
What information must be on Part II?
The disclosure statement must include a description of relevant facts affecting tax treatment, which should apprise the IRS of the item's identity, amount, and nature of controversy.
→ Ensure all three elements (identity, amount, nature) are described in Part II.
Does this form cover everything?
No; use Form 8275-R if the items or positions are contrary to Treasury regulations.
→ Check the box on Form 8275 p.1 to confirm you are not using it for regulatory contraventions.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 1120 (Schedule UTP) — Filing this Uncertain Tax Position Statement may allow you to avoid filing Form 8275 for disclosure requirements under section 6662(i).
Questions about IRS Form 8275
What is IRS Form 8275 used for?
This form allows filers to explain why certain financial details on their tax return might not meet all requirements, especially if they are using a reasonable basis for how they reported things. By filing Form 8275, taxpayers can help prevent penalties related to disregarding rules or understating income tax.
Who must file IRS Form 8275?
Taxpayers and tax return preparers must file IRS Form 8275.
What information does IRS Form 8275 require?
The form collects disclosures regarding specific items in Part I (identifying the rule/item), detailed descriptions in Part I, Column (c), and location details in Columns (d) through (f). Part III also requires contact information for pass-through entities.
When is IRS Form 8275 due?
Form 8275 must be filed with your original tax return. It may also be filed with an amended return.
Where do I file IRS Form 8275?
File Form 8275 with your original tax return; the instructions do not specify a mailing address, but it can be filed electronically via e-file.
How do I complete IRS Form 8275?
First, complete Parts I, II, and III (if applicable), providing all requested details. If more space is needed for Part I and/or II, use Part IV on page 2, ensuring you reference the corresponding part and line number from page 1. Finally, put your name and identifying number on every sheet.
What happens if IRS Form 8275 is filed incorrectly?
If Form 8275 is not completed and attached to the return, the disclosure won’t be considered valid even if information is provided another way. This failure may result in portions of the accuracy-related penalty due to disregard of rules or a substantial understatement of income tax.
What if I already filed my original return?
File Form 8275 with your original tax return. Keep a copy for your records.
Source transparency
Copyright & Licensing - US Government Forms
BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.
Understand the agreement before you sign it.
Review risky clauses in plain English, fix the document, and keep it moving toward signature.