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Official form guide
Form 8275R: Regulation Disclosure Statement
Internal Revenue Service Form 8275‑R is a Regulation Disclosure Statement that taxpayers, corporations, pass‑through entities, and tax return preparers use to disclose positions contrary to Treasury regulations, helping avoid portions of the accuracy‑related penalty.
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IRS Form 8275R - Regulation Disclosure Statement
Internal Revenue Service Form 8275‑R is a Regulation Disclosure Statement that taxpayers, corporations, pass‑through entities, and tax return preparers use to disclose positions contrary to Treasury regulations, helping avoid portions of the accuracy‑related penalty.
Risk Radar
Scan points- 1Failing to attach Form 8275‑R to the original return triggers the accuracy‑related penalty.
- 2Submitting Form 8275‑R without attaching it to the original tax return.
- 3Leaving column (a) in Part I blank, omitting the full regulation citation.
- 4Not providing the required factual description in Part II, item 1.
- 5Failing to include a statement explaining why the regulation is invalid in Part II, item 2.
Plain English
Form 8275‑R lets you tell the IRS about a tax position that goes against the Treasury’s regulations. By attaching it to your return, you can avoid the part of the accuracy‑related penalty that applies when a regulation is ignored.
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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What this form is for
- Use this form when a tax return position is contrary to Treasury regulations and disclosure is needed to avoid penalty.
- Do not use it when the position is not contrary to Treasury regulations; use Form 8275 for other disclosures.
- Check Form 8886 instead when the disclosed position relates to a reportable transaction as defined in Regulations section 1.6011-4(b).
Form selector
Use this form or another form?
Position contrary to Treasury regulations but not a reportable transaction
Disclosure avoids accuracy‑related penalty for disregard of regulations
✓ Confirm the position conflicts with a regulation
Position not contrary to regulations, but otherwise undisclosed
Form 8275 is for disclosures that are not contrary to regulations
✓ Verify the item does not conflict with any Treasury regulation
Disclosing a reportable transaction that is contrary to a regulation
Reportable transaction disclosures require Form 8886 in addition to Form 8275‑R
✓ Ensure the transaction meets the definition in Reg. 1.6011‑4(b)
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Name(s) shown on return
Taxpayer name as on the return · Form 8275‑R, Part I
Identifying number shown on return
SSN, EIN, or ITIN · Form 8275‑R, Part I
Regulation Section
Specific Treasury regulation citation · Form 8275‑R, Part I column (a)
Detailed Description of Items
Narrative describing facts, amount, identity · Form 8275‑R, Part I column (c)
Reference ID number (if foreign info return)
ID for foreign entity (e.g., Form 5471) · Form 8275‑R, bottom field
Before you submit
- 1Confirm the form revision is November 2024.
- 2Ensure the position is contrary to a Treasury regulation.
- 3Enter the name(s) exactly as shown on the tax return.
- 4Enter the correct identifying number (SSN/EIN) from the return.
- 5Cite the specific regulation section in Part I (a).
- 6Provide a detailed description of the item in Part I (c) including amount and identity.
- 7Attach the completed Form 8275‑R to the original tax return (or amended return if applicable).
- 8Keep a copy of the filed Form 8275‑R for your records.
How to file this form
- 1Determine that a return position is contrary to Treasury regulations.
- 2Complete Part I with general information and Part II with the disclosure description.
- 3Attach the finished Form 8275‑R to the original tax return (or amended return).
- 4Mail or electronically file the return with the attached form as required.
- 5Retain a copy of the filed Form 8275‑R for your records as proof of filing.
Known limitations
- 1Form 8275‑R does not apply when Schedule UTP (Form 1120) has been filed for the same items — the Schedule UTP may satisfy the disclosure requirement.
- 2The reasonable‑cause and good‑faith exception does not apply to any underpayment portion attributable to a transaction lacking economic substance under section 7701(o).
- 3Disclosure cannot avoid the penalty if the taxpayer failed to keep proper books and records or properly substantiate the items.
- 4Form 8275‑R is only for positions contrary to Treasury regulations; other disclosures must use Form 8275.
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.
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Fillable formOpen in Editor->The form is the November 2024 revision; the instructions direct users to www.irs.gov/Form8275R for the latest information.
What changed or needs a fresh check
- Edition date — confirm the form shows Rev. November 2024.
- Fee — Not stated in the official source.
- Mailing address — Not stated in the official source.
- Signature — Not stated in the official source.
Quick Facts
Downloads
After you file
- 1Retain a copy of the filed Form 8275‑R for your records.
- 2Attach Form 8275‑R to the original tax return when you file it.
- 3If you later file an amended return, include Form 8275‑R with the amendment.
- 4File a separate Form 8275‑R for each pass‑through entity whose items are being disclosed.
- 5Confirm that you do not need Form 8275‑R if you have already filed Schedule UTP (Form 1120) for the same items.
Sources
- SRCInstructions p.1 — Form 8275‑R is filed by individuals, corporations, pass‑through entities, and tax return preparers.
- SRCInstructions p.1 — For pass‑through entity items, disclosure must be made on the entity’s return; if the entity doesn’t disclose, a partner or shareholder can disclose.
- SRCInstructions p.1 — File all Forms 8275‑R with your original tax return and keep a copy for your records.
- SRCInstructions p.1 — You may also be able to file Forms 8275‑R with an amended return.
- SRCInstructions p.1 — A separate Form 8275‑R must be completed for each pass‑through entity.
- SRCInstructions p.1 — Positions contrary to regulations that relate to a reportable transaction must also be disclosed per Regulations 1.6011‑4(d) and may require Form 8886.
- SRCInstructions p.2 — If Schedule UTP (Form 1120) was filed, you may not need to file Form 8275‑R.
- SRCInstructions p.2 — The reasonable‑cause exception does not apply to any underpayment portion lacking economic substance under section 7701(o).
- SRCInstructions p.2 — You cannot avoid the penalty by disclosure if you failed to keep proper books and records or properly substantiate items.
- SRCInstructions p.4 — For partners and S corporation shareholders, line 4 information is on Schedule K‑1; if the entity filed electronically, enter “e‑file”.
Common confusion points
Do I need to file Form 8275‑R if I already filed Schedule UTP (Form 1120)?
The source notes that filing Schedule UTP may eliminate the need for Form 8275‑R.
→ Verify that Schedule UTP was filed for the same items; if so, you do not file Form 8275‑R.
Should I submit one Form 8275‑R for all my pass‑through entities or a separate form for each?
Instructions require a separate Form 8275‑R for items reported by each pass‑through entity.
→ Prepare and file an individual Form 8275‑R for each entity.
Can I use Form 8275‑R for disclosures that are not contrary to Treasury regulations?
The form is limited to positions contrary to Treasury regulations; other disclosures require Form 8275.
→ Ensure the disclosed position is contrary to a Treasury regulation before using Form 8275‑R.
If my position involves a reportable transaction, do I also need to file Form 8886?
The source states that reportable transactions must also be disclosed as indicated in Regulations 1.6011‑4(d) and references Form 8886.
→ File both Form 8275‑R and Form 8886 for reportable transactions.
Will a reasonable‑cause exception protect me from penalties after I disclose the position?
The source explains the reasonable‑cause exception does not apply to transactions lacking economic substance and cannot shield you if records are missing.
→ Verify the transaction has economic substance and that proper records are maintained; otherwise the penalty may still apply.
What should I enter on line 4 for a pass‑through entity that filed electronically?
Instructions say to enter “e‑file” on line 4 when the entity filed electronically.
→ Check the filing method of the entity; if it was e‑filed, write “e‑file” on line 4.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 1120 Schedule UTP – review to confirm whether filing Form 8275‑R was unnecessary.
Questions about IRS Form 8275R
What is IRS Form 8275R used for?
Form 8275‑R lets you tell the IRS about a tax position that goes against the Treasury’s regulations. By attaching it to your return, you can avoid the part of the accuracy‑related penalty that applies when a regulation is ignored.
Who must file IRS Form 8275R?
Individuals, corporations, pass‑through entities, and tax return preparers must file IRS Form 8275‑R.
What information does IRS Form 8275R require?
The form collects the regulation citation, item name and description, location on the return, and the amount in Part I; Part II requires a factual description and a statement why the regulation is invalid; Part IV provides extra space for these disclosures.
How do I complete IRS Form 8275R?
Complete Part I by listing each regulation citation, the item name, a description, the form and line where it appears, and the amount. In Part II, describe the facts affecting the tax treatment and explain why the regulation is believed invalid. Use Part IV for any additional space and sign the form, placing your name and identifying number on every sheet. File the completed Form 8275‑R with your original tax return (or amended return) and retain a copy for your records.
What happens if IRS Form 8275R is filed incorrectly?
If Form 8275‑R is not attached or is incomplete, the disclosure is considered invalid and the taxpayer may be subject to the accuracy‑related penalty.
Do I need to file Form 8275‑R if I already filed Schedule UTP (Form 1120)?
The source notes that filing Schedule UTP may eliminate the need for Form 8275‑R. Verify that Schedule UTP was filed for the same items; if so, you do not file Form 8275‑R.
Should I submit one Form 8275‑R for all my pass‑through entities or a separate form for each?
Instructions require a separate Form 8275‑R for items reported by each pass‑through entity. Prepare and file an individual Form 8275‑R for each entity.
Can I use Form 8275‑R for disclosures that are not contrary to Treasury regulations?
The form is limited to positions contrary to Treasury regulations; other disclosures require Form 8275. Ensure the disclosed position is contrary to a Treasury regulation before using Form 8275‑R.
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