IRS Instructions for Form 8978, Partner's Additional Reporting Year Tax
IRS Instructions for Form 8978, Partner's Additional Reporting Year Tax

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Partners (other than pass-through partners such as partnerships or S corporations) use Form 8978 and Schedule A (Form 8978) to report adjustments shown on Forms 8986 received from partnerships that have elected to push out adjustments to partnership-related items to their partners. The Schedule A (Form 8978) lists all the adjustments a partner receives on Form 8986. Schedule A is also used to report any related amounts and adjustments not reported on Form 8986 which may result from changes to partner-level tax attributes as a result of adjustments from Form 8986.

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  • Released: August 4, 2020
  • Author: Internal Revenue Service (IRS) Department of the Treasury
  • Rating: 5
  • Publisher: Ebook Store Group
  • Total Page: 209 pages
  • File Size: 3136 KB
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