8275

Disclosure Statement

Agency
IRS
Revision
Rev. October 2024
Fillable fields
95
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 8275 online
Page 1 of form 8275

Form 8275: Disclosure Statement

Form 8275 is the IRS Disclosure Statement. The instructions say it 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. A position contrary to Treasury regulations goes on Form 8275-R, Regulation Disclosure Statement, instead.

The form is attached to the tax return. Part I lists each item with its rule, description, form, line and amount. Part II explains the facts, Part III identifies a pass-through entity when the item comes from one, and Part IV on page 2 continues the explanations. The instructions also list penalty portions, such as negligence, that disclosure cannot avoid.

You can fill out Form 8275 free in your browser on this page and download it without an account.

What's on Form 8275

Header and foreign entity lines

Name and identifying number shown on the return, plus the foreign entity's name, EIN and reference ID number when the form relates to an information return such as Form 5471.

Part I: General Information

Six rows with columns (a) to (f): Rev. Rul., Rev. Proc. or other rule, item or group of items, detailed description, form or schedule, line number and amount.

Part II: Detailed Explanation

Six numbered spaces for the facts behind each item listed in Part I.

Part III: Pass-Through Entity

For partners, shareholders, beneficiaries or residual interest holders: the entity's name, address, identifying number, tax year and the IRS service center where it filed.

Part IV: Explanations continued

Page 2 gives more space for Parts I and II, with the matching part and line number.

How to fill out Form 8275

  1. 1

    Pick the right form

    The form says not to use it for items or positions contrary to Treasury regulations. Those go on Form 8275-R.

  2. 2

    Identify the return and any foreign entity

    Enter the name and number shown on the return. For a position related to a foreign entity, the instructions say to use the same reference ID number entered on the information return, with a separate Form 8275 for each foreign entity.

  3. 3

    Complete Part I

    Column (a) identifies any rule the position is contrary to. Column (b) names the item, column (c) describes it fully, and columns (d) to (f) give the form, line and amount. Similar items with the same treatment can be described as a group.

  4. 4

    Explain in Part II

    The instructions say to describe the relevant facts so the IRS can identify the item, its amount and the nature of the controversy. They say attaching a document such as an acquisition agreement instead is not adequate disclosure.

  5. 5

    Complete Part III if needed

    Only for a pass-through item. For line 4, the instructions say partners and S corporation shareholders can find the service center on their Schedule K-1, or enter e-file if the entity filed electronically.

  6. 6

    Attach to the return

    Use Part IV or continuation sheets showing the name and identifying number for more space, then attach the form to the original return.

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Where it goes, timing and limits

Where it goes

The form says to attach it to the tax return. The instructions say to file it with the original return and keep a copy, and that it may be possible to file it with an amended return.

Carryovers and recurring items

The instructions say carryover and carryback items are disclosed for the year they originated, while recurring items such as depreciation expense are disclosed for each year they occur.

One form per entity

The instructions call for a separate Form 8275 for items from each pass-through entity and for each foreign entity.

What disclosure cannot avoid

The instructions list penalty portions disclosure cannot avoid, including negligence, disregard of regulations, tax shelter items and substantial or gross valuation misstatements.

Accuracy-related penalty

The instructions say it is generally 20% of the portion of a tax underpayment it applies to, and 40% or 50% in the cases they list.

Reportable transactions

For a position contrary to a rule that relates to a reportable transaction, the instructions also point to Form 8886, Reportable Transaction Disclosure Statement.

Related forms

Who files Form 8275?

  • Individuals

    Individual taxpayers attach it to their return. The instructions note that an annual revenue procedure lists items, such as some charitable deductions on Schedule A (Form 1040), that need no Form 8275.

  • Corporations

    Corporations file it with their return. The instructions note that a corporation that filed Schedule UTP (Form 1120) may not need Form 8275 for the economic substance disclosure.

  • Pass-through entities and their owners

    The instructions say pass-through items are disclosed on the entity's return. If the entity does not make the disclosure, a partner, shareholder or other owner can, using Part III.

  • Tax return preparers

    The instructions say it can also be used for disclosures relating to the preparer penalties for understatements due to unreasonable positions or disregard of rules.

  • Not for positions contrary to regulations

    The form says a position contrary to Treasury regulations is disclosed on Form 8275-R, Regulation Disclosure Statement, instead.

The instructions say Form 8275 is filed by individuals, corporations, pass-through entities and tax return preparers, attached to the return it relates to.

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Questions about Form 8275

Who can file Form 8275?

The instructions say Form 8275 is filed by individuals, corporations, pass-through entities and tax return preparers.

What is the difference between Form 8275 and Form 8275-R?

Form 8275 is for items or positions not otherwise adequately disclosed. The form says positions contrary to Treasury regulations go on Form 8275-R, Regulation Disclosure Statement.

Is Form 8275 sent to the IRS on its own?

No. The form says to attach it to the tax return, and the instructions say to file it with the original return.

Can a letter or attached document replace Form 8275?

The instructions say that if Form 8275 isn't completed and attached to the return, the disclosure won't be considered valid even if the information is given another way, such as a letter.

Does every item need Form 8275?

The instructions say an annual revenue procedure lists items considered adequately disclosed on the return itself, and those don't need Form 8275.

What about items from a partnership or S corporation?

The instructions say disclosure should be made on the entity's return. If it isn't, the partner or shareholder can disclose using Part III, with a separate form for each entity.