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Form 8275R: Regulation Disclosure Statement
Treasury Department Internal Revenue Service Form 8275-R is a Regulation Disclosure Statement used to disclose tax positions contrary to Treasury regulations by taxpayers and preparers. The form can be filed to avoid accuracy-related penalties or substantial understatement penalties.
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IRS Form 8275R - Regulation Disclosure Statement
Treasury Department Internal Revenue Service Form 8275-R is a Regulation Disclosure Statement used to disclose tax positions contrary to Treasury regulations by taxpayers and preparers. The form can be filed to avoid accuracy-related penalties or substantial understatement penalties.
Risk Radar
Scan points- 1Ensure you provide both a description of facts AND an explanation of why the regulation is invalid in Part II.
- 2Failing to provide all requested information in Parts I, II, and III.
- 3Not identifying items from a pass-through entity as such in Part I, Column (b).
- 4Omitting the full citation for the regulation in Part I, Column (a).
- 5Filing without referencing the corresponding part/line number when using Part IV.
Plain English
This form lets you tell the IRS when your tax return follows a rule that the Treasury Department says is wrong. By filing Form 8275-R, you show the IRS why your position is different from the regulation and what the item is about. This helps prevent penalties related to ignoring regulations or understating income.
Submission Date
- Filing date: 2024-11-07 22:10:21
- 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
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What this form is for
- Use this form when a tax position taken on a return is contrary to Treasury regulations, such as an undisclosed foreign financial asset understatement or inconsistent estate basis.
- Do not use Form 8275-R if the item or position being disclosed is not contrary to regulations but still requires disclosure for other reasons.
- Check Form 8275 instead when disclosing items or positions that are not contrary to regulations but are not otherwise adequately disclosed.
Form selector
Use this form or another form?
Disclosing a reportable transaction
The position relates to a reportable transaction defined in Regulations section 1.6011-4(b) and requires disclosure per Regulation 1.6011-4(d).
✓ Check the related Reportable Transaction Disclosure Statement.
Disclosing items for a pass-through entity
If the main entity does not disclose, the partner or shareholder may complete and file a separate Form 8275-R for those specific items.
✓ Ensure you complete a dedicated Form 8275-R per entity.
Disclosing an item on an amended return
The form can be filed with an amended tax return, referencing Regulations sections 1.6662-4(f)(1) and 1.6664-2(c)(3).
✓ Confirm the filing is attached to the appropriate amended return.
Disclosing items for a foreign entity information return (e.g., Form 5471)
When relating to an information return for a foreign entity, specific fields must be completed on Form 8275-R.
✓ Verify the Name of Foreign Entity and EIN are correctly entered.
Deadline or filing window
The filing trigger is when a return position is contrary to regulations. The form must be filed with your original tax return, and it may also be filed with an amended return. No specific future deadline date or day-count extension period is stated in the source.
Checklist
What you need before filling it out
General Purpose
Taxpayers and tax return preparers must file it · Instructions p.1 / Form p.1
Penalty Avoidance (Reckless/Intentional Disregard)
Position must be a good-faith challenge to regulation with reasonable basis · Instructions p.1 / Instructions p.2
Required Disclosure Items
Undisclosed foreign financial asset understatement, inconsistent estate basis, etc. · Instructions p.1
Pass-Through Entity Filing
Disclosure must be made on the entity's return or by the partner/shareholder · Instructions p.1
Required Detail (Part II)
Description of relevant facts, identity, and amount of the item · Instructions p.3 / Form p.1
Related Transaction Disclosure
Must be disclosed if contrary position relates to a reportable transaction · Instructions p.1 (citing Reg 1.6011-4(b))
Before you submit
- 1Ensure all required fields in Part I, such as Name(s) and Identifying number shown on return, are completed.
- 2Verify that the item being disclosed is indeed contrary to Treasury regulations (as per Form 8275-R's purpose).
- 3Confirm that the disclosure represents a good-faith challenge to the regulation and has a reasonable basis.
- 4If applicable, ensure you have also filed Form 8886 if the position relates to a reportable transaction.
- 5For pass-through entities, verify that a separate Form 8275-R is completed for each entity reporting items.
- 6Check that Part II includes sufficient detail: description of facts, item identity, and amount.
- 7Confirm you have kept a copy of the completed Form 8275-R for your own records.
How to file this form
- 1Complete all necessary fields on Form 8275-R, ensuring Part II details the relevant facts, item identity, and amount.
- 2Attach the completed Form 8275-R to your original tax return (or amended return).
- 3If applicable, ensure you have also filed the required Reportable Transaction Disclosure Statement (Form 8886) alongside this form.
- 4Keep a copy of the signed and dated Form 8275-R for personal records.
Known limitations
- 1If a return position relates to a reportable transaction (as defined in Regulations section 1.6011-4(b)), disclosure must also be made as indicated in Regulations section 1.6011-4(d) (Instructions p.1).
- 2The reasonable cause and good faith exception does not apply to any portion of an underpayment attributable to a transaction that lacks economic substance under section 7701(o) (Instructions p.2).
- 3If the position taken is contrary to a regulation, it must represent a good-faith challenge to the validity of the regulation to avoid the disregard of regulations portion of the accuracy-related penalty (Regulations section 1.6662-3(c)(1)) (Instructions p.2).
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 is Revision November 2024. For the latest information regarding Form 8275-R and its instructions, taxpayers should visit IRS.gov/Form8275R.
What changed or needs a fresh check
- Edition date — confirm Revision November 2024
- Form Number — confirm it is Form 8275-R
- OMB No. — confirm it reads 1545-0889
- Attachment Sequence No. — confirm it reads 92A
- Tax Year/Filing Date — Not stated in the official source (must be derived from the return being filed)
- IRS Website Link — confirm access to IRS.gov/Form8275R for instructions.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Form 8275-R for records.
- 2The form must be filed with your original tax return, though it may also be filed with an amended return (Instructions p.1).
- 3For pass-through entities, if the entity does not make the disclosure, the partner or shareholder can make adequate disclosure of those items (Instructions p.1).
- 4If a pass-through entity files its return electronically using e-file, enter “e-file” on line 4 of Form 8275-R (Instructions p.4).
Sources
- SRCForm 8275-R is used to disclose positions contrary to Treasury regulations (Instructions p.1).
- SRCIndividuals, corporations, pass-through entities, and tax return preparers should file Form 8275-R (Instructions p.1).
- SRCFile all Forms 8275-R with your original tax return (Instructions p.1).
- SRCIf a position relates to a reportable transaction, disclosure must also be made as indicated in Regulations section 1.6011-4(d) (Instructions p.1).
- SRCAdequate disclosure can avoid the disregard of regulations and substantial understatement portions of the accuracy-related penalty if the position has reasonable basis (Instructions p.2).
- SRCIf a pass-through entity filed its return electronically using e-file, enter “e-file” on line 4 (Instructions p.4).
Common confusion points
Who needs to file Form 8275-R?
Individuals, corporations, pass-through entities, and tax return preparers must file the form (Instructions p.1).
How do I disclose items for a pass-through entity?
Complete and file a separate Form 8275-R for each item reported by that entity (Instructions p.1).
What if my original return position was contrary to regulations?
File Form 8275-R with that original tax return, or you may file it with an amended return (Instructions p.1).
Do I need to file this form even if I filed a Schedule UTP (Form 1120)?
You may not need to file Form 8275-R to satisfy the disclosure requirements of section 6662(i) if you already filed a Schedule UTP (Instructions p.2).
What is the difference between this form and Form 8275?
Use Form 8275-R only for items or positions contrary to Treasury regulations; use Form 8275 for other disclosures (Form p.1).
When filing, what do I write on line 4 if my entity used e-file?
Enter “e-file” on line 4 of the Form 8275-R (Instructions p.4).
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If you failed to keep proper books and records, you cannot avoid the penalty by disclosure alone (Instructions p.2).
Questions about IRS Form 8275R
What is IRS Form 8275R used for?
This form lets you tell the IRS when your tax return follows a rule that the Treasury Department says is wrong. By filing Form 8275-R, you show the IRS why your position is different from the regulation and what the item is about. This helps prevent penalties related to ignoring regulations or understating income.
Who must file IRS Form 8275R?
Individuals, corporations, pass-through entities, and tax return preparers must file Form 8275-R. If a pass-through entity does not make the disclosure, the partner or shareholder can provide it.
What information does IRS Form 8275R require?
Part I requires you to cite the regulation and identify the item by name. Part II demands a description of facts and an explanation of why the regulation is invalid.
When is IRS Form 8275R due?
You must file Form 8275-R when a return position is contrary to regulations. It can be filed with your original tax return or potentially with an amended return.
Where do I file IRS Form 8275R?
The instructions state that all Forms 8275-R should be filed with your original tax return. The source does not specify a single service center address for filing.
How do I complete IRS Form 8275R?
Fill out Parts I, II, and III (if applicable), providing detailed information for an adequate disclosure. If more space is needed, use Part IV on page 2 and include the corresponding part and line number from page 1. Remember to put your name and identifying number on every sheet.
What happens if IRS Form 8275R is filed incorrectly?
If the disclosure is inadequate, it may mean you avoid penalties only partially or not at all. Failure to complete and attach Form 8275-R means the disclosure won't be considered valid even if other information is provided.
Who needs to file Form 8275-R?
Individuals, corporations, pass-through entities, and tax return preparers must file the form (Instructions p.1).
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