Form 8275, Disclosure Statement
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. 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. It can also be used for disclosures relating to preparer penalties for understatements due to unreasonable positions or disregard of rules and the economic substance penalty.
Current Products
Other Items You May Find Useful:
Publication 542, Corporations
Form 8275-R, Regulation Disclosure Statement, is used to disclose positions taken on a tax return that are contrary to Treasury regulations.
Instructions for Form 8275-R (HTML)
Comment on Form 8275
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