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Instructions for Form 8275 R Rev February Instructions for Form 8275 R, Regulation Disclosure Statement
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People also ask
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What is the difference between form 8275 and 8275 R?
Instead of Form 8275-R, use Form 8275, Disclosure Statement, for the disclosure of items or positions which are not contrary to regulations but which are not otherwise adequately disclosed. Form 8275-R is filed by individuals, corporations, pass-through entities, and tax return preparers. -
What is the revenue procedure form 8275?
Form 8275 is used by taxpayers and tax return preparers to disclose items or positions, except those taken contrary to a regulation, that are not otherwise adequately disclosed on a tax return to avoid certain penalties. -
What is a reasonable basis form 8275?
The Purpose of Form 8275 The form is filed to avoid the portions of the accuracy-related penalty due to disregard of rules or to a substantial understatement of income tax for non-tax shelter items if the return position has a reasonable basis. -
What is taxpayer disclosure statement?
Taxpayers and tax return preparers use this form to disclose items or positions that are not otherwise adequately disclosed on a tax return to avoid certain penalties.
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