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Form 8978-SA: 8978 (Schedule A)
Treasury Department Internal Revenue Service Form 8978 (Schedule A) is a Partner’s Additional Reporting Year Tax Schedule of Adjustments that attaches to Form 8978, and it has an OMB No. of 1545-0123.
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IRS Form 8978-SA - 8978 (Schedule A)
Treasury Department Internal Revenue Service Form 8978 (Schedule A) is a Partner’s Additional Reporting Year Tax Schedule of Adjustments that attaches to Form 8978, and it has an OMB No. of 1545-0123.
Risk Radar
Scan points- 1Ensure all adjustments are added correctly into the totals on lines 2, 4, and 6 for each column.
- 2Failing to list the partner's name and tax ID number at the top of Schedule A (Form 8978).
- 3Omitting any necessary adjustment amounts from lines 1a through 1g for a given year column.
- 4Incorrectly calculating or adding totals on line 2, 4, or 6 within any specific column.
- 5Not matching the Tax Year Ended dates in columns (a) through (d) to the correct adjustments.
Plain English
This form helps partners report extra tax information for a specific year. It allows filers to show adjustments to the partner's income, deductions, or credits that need to be reported separately on Form 8978. The document summarizes these changes in detailed sections.
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 partner needs to report additional year tax adjustments on behalf of a partnership (as Schedule A).
- Do not use it when reporting adjustments for an individual filer who is not a partner or whose adjustment details do not fit the structure of Form 8978.
- Check Form 1065 instead when filing the main partnership return that this schedule attaches to.
Form selector
Use this form or another form?
Partner adjustments are being reported
This form details income, deductions, and credit adjustments for a partner's additional reporting year tax.
✓ Confirm the specific adjustment lines match your situation.
Adjustments relate to partnership income/deductions/credits
The structure requires separate totaling of adjustments across columns (a)-(d).
✓ Ensure totals on Lines 2, 4, and 6 are correct for each column.
Filing relates to a specific tax year
You must specify the Tax Year Ended in one of the four available columns (a), (b), (c), or (d).
✓ Verify the Tax Year listed matches the period covered by those adjustments.
Deadline or filing window
This Schedule A (Form 8978) covers tax years ending in 20. The form provides four columns to track year-end dates (a) through (d). No specific filing deadline date is stated on this document; users must check the instructions for Form 1065.
Checklist
What you need before filling it out
Name of partner(s)
The name(s) of the partner(s) · Form p.1, top section
Source of review year adjustments: BBA/Audit/AAR/Filing Adjustments
Select the applicable reason from the list (e.g., Audit) · Form p.1, upper section
Tax Year Ended / / 20
The specific year ending date for each adjustment set (a)-(d). · Form p.1, Columns (a) through (d)
Line 2: Total adjustments to income
Sum of lines 1a through 1g within that column (e.g., 1a-1g for Column (a)). · Form p.1, Line 2
Attachment requirement
The form itself is Schedule A (Form 8978) · Form p.1, top section
Before you submit
- 1Confirm the edition date reads January 2023.
- 2Verify that the Name of partner(s) is correctly printed.
- 3Ensure the Source of review year adjustments (BBA, Audit, AAR, or Filing Adjustments) is accurately selected.
- 4Check that a specific Tax Year Ended is listed for each column (a), (b), (c), and (d).
- 5Confirm that Line 2 totals all seven income adjustment lines (1a-1g) within its respective column.
- 6Verify that Line 4 totals all seven deduction adjustment lines (3a-3g) within its respective column.
- 7Ensure Line 6 accurately sums the credit adjustments reported in its corresponding column.
How to file this form
- 1Complete the Name of partner(s) and select the Source of review year adjustments for each required section.
- 2Fill in the Tax Year Ended dates for columns (a), (b), (c), and (d).
- 3Calculate and enter the totals for Income (Line 2), Deductions (Line 4), and Credits (Line 6) for each column by summing lines 1-7.
- 4Attach this completed Schedule A (Form 8978) to the main Form 8978 before mailing or submitting electronically.
Known limitations
- 1The purpose of Form 8978 (Schedule A) is to report Partner’s Additional Reporting Year Tax adjustments; its specific application outside of partner reporting is not detailed in the source.
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 current edition of Form 8978 (Schedule A) is dated January 2023, and the source directs users to www.irs.gov/Form8978 for the latest information.
What changed or needs a fresh check
- Edition date — confirm January 2023
- OMB No. — confirm 1545-0123
- Mailing address — Not stated in the official source
- Signature — The required signature line is not detailed in the excerpt, but it must be present.
- Form Number — confirm 8978 (Schedule A)
- Department/Agency — confirm Department of the Treasury Internal Revenue Service
Quick Facts
Downloads
After you file
- 1Keep a copy of Form 8978 (Schedule A) for record-keeping.
- 2The form attaches to Form 8978, so retain both documents together.
- 3If an error is found after filing, a corrected version of Form 8978 (Schedule A) must be submitted.
Sources
- SRCForm 8978 (Schedule A) is a Partner’s Additional Reporting Year Tax Schedule of Adjustments that attaches to Form 8978 [Form p.1].
- SRCThe form has an OMB No. of 1545-0123 [Form p.1].
- SRCThe document revision date on file is January 2023 (Rev. January 2023) [Form p.1].
- SRCThe schedule allows for reporting adjustments across four Tax Years Ended columns: (a), (b), (c), and (d) [Form p.1].
- SRCLine 2 is the Total adjustments to income, calculated by adding lines 1a through 1g in each column [Form p.1].
- SRCLine 4 is the Total adjustments to deductions, calculated by adding lines 3a through 3g in each column [Form p.1].
Common confusion points
What should I list under 'Source of review year adjustments'?
This field requires specifying how the adjustments were determined; examples include BBA, Audit, or AAR.
Safe check: Ensure you select the correct category from the provided options (BBA, Audit, AAR, Filing Adjustments).
What do lines 1a through 1g represent?
These lines list specific adjustments to Income for each of the four columns/tax years.
Safe check: Verify that line 2 is calculated by adding all entries in Line 1 for its corresponding column.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Schedule A (Form 8978) must be corrected and refiled.
Questions about IRS Form 8978-SA
What is IRS Form 8978-SA used for?
This form helps partners report extra tax information for a specific year. It allows filers to show adjustments to the partner's income, deductions, or credits that need to be reported separately on Form 8978. The document summarizes these changes in detailed sections.
Who must file IRS Form 8978-SA?
The filer category is listed as 'Partner(s)' on Schedule A (Form 8978). This form must be attached by the partner(s) reporting their additional year tax.
What information does IRS Form 8978-SA require?
The form collects information including the Name of partner(s), Partner tax ID number, and the Source of review year adjustments. It details specific line items for Income (lines 1a through 1g), Deductions (lines 3a through 3g), and Credits (lines 5a through 5g).
When is IRS Form 8978-SA due?
The form covers tax years ending in 20, with four separate columns available to list adjustments for different periods. The specific deadline is not stated on the form itself.
Where do I file IRS Form 8978-SA?
The instructions direct users to www.irs.gov/Form8978 for the latest information regarding filing location. The Paperwork Reduction Act Notice references Form 1065, which governs routing.
How do I complete IRS Form 8978-SA?
First, the filer must list the partner's name and tax ID number. Next, they enter the Tax Year Ended dates in columns (a) through (d). Finally, the filer completes the adjustment amounts across lines 1 through 5 before attaching it to Form 8978.
What happens if IRS Form 8978-SA is filed incorrectly?
While specific penalties are not listed on Schedule A (Form 8978), failure to correctly complete this schedule means the adjustments will not be properly reflected in the main Form 8978 submission. The IRS requires this attachment for accurate reporting.
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