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Official form guide
Form 8978-SA: 8978 (Schedule A)
Internal Revenue Service Form 8978 is the Schedule A used by partners to report additional reporting‑year tax adjustments. File with the partner’s name, tax ID, and adjustment details. Rev. January 2023 edition.
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IRS Form 8978-SA - 8978 (Schedule A)
Internal Revenue Service Form 8978 is the Schedule A used by partners to report additional reporting‑year tax adjustments. File with the partner’s name, tax ID, and adjustment details. Rev. January 2023 edition.
Risk Radar
Scan points- 1Leaving the partner’s tax ID number blank.
- 2Omitting the partner’s name on Schedule A, leaving the ‘Name of partner(s)’ line blank.
- 3Leaving the partner’s tax ID number empty, so the ‘Partner tax ID number’ field is not completed.
- 4Not indicating the source of review‑year adjustments, leaving the ‘Source of review year adjustments’ box unchecked.
- 5Failing to provide the required IRS tracking number, leaving the ‘Tracking Number’ line blank.
Plain English
Schedule A (Form 8978) lets a partnership report extra tax adjustments for a partner’s additional reporting year. It collects the partner’s name, tax ID, the source of the adjustments, and the amounts of income, deduction and credit changes for up to four tax years. The totals are summed on lines 2, 4 and 6. The form is attached to the partner’s Form 8978.
Submission Date
- Filing date: 2022-12-15 22:10:18
- 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 partnership needs to report a partner’s additional reporting‑year tax adjustments.
- Do not use it when the source of review year adjustments is not BBA Audit AAR Filing Adjustments.
- Check Form 1065 instead when reporting the partnership’s overall income, deductions, and credits for the tax year.
Form selector
Use this form or another form?
Partner has no additional reporting‑year adjustments
The partnership’s regular return captures all items
✓ Verify that no adjustments are required
Partner needs to amend a previously filed partnership return
Amendments are filed on the partnership return, not Schedule A
✓ Confirm amendment filing deadline
Partner is filing a final return for a terminated partnership
Final returns require the standard partnership form, not Schedule A
✓ Ensure the partnership is marked as final
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Name of partner(s)
Partner’s legal name · Form header
Partner tax ID number
EIN or SSN of partner · Form header
Source of review year adjustments
Indicate BBA Audit AAR Filing Adjustments · Line labeled 'Source of review year adjustments'
Tracking Number
Unique identifier for the adjustment filing · Tracking Number field
Tax Year Ended
Calendar date for each column (a)-(d) · Tax Year Ended fields
Before you submit
- 1Enter the partner’s name exactly as it appears on official records
- 2Enter the partner’s tax ID number without spaces or dashes
- 3Select BBA Audit AAR Filing Adjustments as the source of review year adjustments
- 4Provide a unique tracking number in the designated field
- 5Complete the Tax Year Ended columns (a) through (d) with correct dates
- 6Calculate total adjustments to income, deductions, and credits per column
- 7Review all entries for accuracy before signing
How to file this form
- 1Complete the partner’s name, tax ID, and adjustment details on Schedule A
- 2Attach Schedule A to Form 8978 as instructed
- 3Sign the completed form where required
- 4Mail the signed form to the IRS address specified in the instructions
- 5Retain a copy of the filed form and supporting documentation for your records
Known limitations
- 1You must confirm the form displays Rev. January 2023; later revisions may exist, so verify the edition before filing.
- 2You should ensure OMB No. 1545-0123 appears on the form; its absence could indicate an unofficial or altered document.
- 3You need to visit www.irs.gov/Form8978 to check for any updates or corrections, as the official source does not cover future changes.
- 4You should verify whether a signature line is required; the official source does not state a signature requirement for Schedule A.
- 5You must attach the completed Schedule A to Form 8978; the source confirms attachment but does not detail filing method or electronic submission options.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
Almost done reviewing the fields?
Fillable formOpen in Editor->The form is the Rev. January 2023 edition; the PDF directs filers to www.irs.gov/Form8978 for the latest information.
What changed or needs a fresh check
- Edition date — confirm the form shows Rev. January 2023
- OMB number — confirm OMB No. 1545-0123 is present
- Website — confirm the form directs to www.irs.gov/Form8978 for latest information
- Signature — not stated in the official source
Quick Facts
Downloads
Sources
- SRCForm p.1 — title and revision: SCHEDULE A (Form 8978) (Rev. January 2023)
- SRCForm p.1 — attachment instruction: Attach to Form 8978.
- SRCForm p.1 — website reference: Go to www.irs.gov/Form8978 for the latest information.
- SRCForm p.1 — OMB No.: 1545-0123.
- SRCForm p.1 — fields: Name of partner(s) and Partner tax ID number.
- SRCForm p.1 — line items: Income, Total adjustments to income, Deductions, Total adjustments to deductions, Credits, Total adjustments to credits.
Common confusion points
What is the ‘Source of review year adjustments’ field?
The label lists BBA, Audit, AAR, Filing Adjustments without explanation.
→ Confirm which category (BBA, Audit, AAR, or Filing) applies to the adjustment per the instructions.
Do I need to fill all four tax‑year columns (a‑d)?
The form shows four separate columns for different tax years, leading to uncertainty which to use.
→ Enter adjustments only in the column that matches the specific tax year being reported.
Where should the Tracking Number be obtained?
The form provides a blank ‘Tracking Number’ line with no source guidance.
→ Use the tracking number supplied by the IRS or your review authority and enter it exactly.
Must Schedule A be attached to Form 8978 or filed alone?
The top of the page reads ‘Attach to Form 8978’, which can be misread.
→ File Schedule A together with the completed Form 8978 as a single submission.
How do I verify I have the latest form version?
The form directs users to www.irs.gov/Form8978 for the latest information.
→ Download the Rev. January 2023 edition from the IRS website before filing.
Is an OMB number required to be entered on the form?
The OMB No. 1545‑0123 appears on the form but is not a fill‑in field.
→ Do not enter any data in the OMB line; it is for reference only.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 1065 Instructions – provides guidance on handling errors in Schedule A.
Questions about IRS Form 8978-SA
What is IRS Form 8978-SA used for?
Schedule A (Form 8978) lets a partnership report extra tax adjustments for a partner’s additional reporting year. It collects the partner’s name, tax ID, the source of the adjustments, and the amounts of income, deduction and credit changes for up to four tax years. The totals are summed on lines 2, 4 and 6. The form is attached to the partner’s Form 8978.
Who must file IRS Form 8978-SA?
Partners (the named partners on the return) must file IRS Form 8978 Schedule A.
What information does IRS Form 8978-SA require?
The form gathers the partner’s name, tax identification number, source of review‑year adjustments, tracking number, the tax year ended for each column, and the amounts of income, deduction and credit adjustments shown in lines 1‑6.
How do I complete IRS Form 8978-SA?
Enter the partner’s name and tax ID number at the top. Indicate the source of the review‑year adjustments and provide a tracking number. For each tax year ended (columns a‑d), list the amounts of income adjustments (line 1), calculate the total income adjustment (line 2), then list deduction adjustments (line 3) and total (line 4), followed by credit adjustments (line 5) and total (line 6). Review the totals and attach the completed Schedule A to Form 8978.
What is the ‘Source of review year adjustments’ field?
The label lists BBA, Audit, AAR, Filing Adjustments without explanation. Confirm which category (BBA, Audit, AAR, or Filing) applies to the adjustment per the instructions.
Do I need to fill all four tax‑year columns (a‑d)?
The form shows four separate columns for different tax years, leading to uncertainty which to use. Enter adjustments only in the column that matches the specific tax year being reported.
Where should the Tracking Number be obtained?
The form provides a blank ‘Tracking Number’ line with no source guidance. Use the tracking number supplied by the IRS or your review authority and enter it exactly.
Must Schedule A be attached to Form 8978 or filed alone?
The top of the page reads ‘Attach to Form 8978’, which can be misread. File Schedule A together with the completed Form 8978 as a single submission.
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