Partnership information
Name, phone number, EIN and address, with a box for an amended Form 8308 or one filed in respect to an administrative adjustment request.
8308
Report of a Sale or Exchange of Certain Partnership Interests
- Agency
- IRS
- Revision
- Rev. October 2024
- Fillable fields
- 40
- Pages
- 1
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 8308: Report of a Sale or Exchange of Certain Partnership Interests
Form 8308, Report of a Sale or Exchange of Certain Partnership Interests, is filed by a partnership. The IRS About page says partnerships file it to report the sale or exchange by a partner of all or part of a partnership interest where any money or other property received in exchange for the interest is attributable to unrealized receivables or inventory items, which it calls a section 751(a) exchange.
The form names the partnership, the transferor (the beneficial owner of the interest immediately before the transfer) and the transferee (the beneficial owner immediately after). It records the date and type of interest transferred. Part IV shows the partner's share of section 751(a) gain or loss, section 1(h)(5) collectibles gain and section 1(h)(6) unrecaptured section 1250 gain. The form says the column (c) amounts should be reported to the selling partner on their Schedule K-1 in box 20.
The form says to sign it only when it is filed by itself and not with Form 1065. You can fill out the PDF free in your browser on this page and download it without an account.
What's on Form 8308
Part I: Transferor Information
Name, identifying number and address of the beneficial owner before the transfer, plus the record holder and foreign boxes.
Part II: Transferee Information
Name, identifying number and address of the beneficial owner after the transfer, plus a record holder box.
Part III: Transfer of Partnership Interest
The date of the sale or exchange and the type of interest: A Capital, B Preferred, C Profits or D Other.
Part IV: Partner's Share of Gain (Loss)
Three lines for section 751(a), collectibles and unrecaptured section 1250 gain, across columns (a), (b1), (b2) and (c), with K-1 box 20 codes AB, AC and AD.
Signature
A signature line for use only when the form is filed by itself and not with Form 1065.
How to fill out Form 8308
- 1
Partnership information
Enter the partnership's name, phone number, EIN and address. For a P.O. box, the form says to see the instructions. Check the box if the form is amended or filed in respect to an administrative adjustment request.
- 2
Part I
Enter the transferor's name, identifying number and address. Check the boxes if record holder information is given or the transferor is foreign.
- 3
Part II
Enter the transferee's name, identifying number and address, and check the box if record holder information is given.
- 4
Part III
Enter the date of the sale or exchange on line 1 and check the type of interest transferred on line 2.
- 5
Part IV
For each line, enter the partnership-level deemed sale gain (loss), the percentage interest and number of units transferred, and the partner-level deemed sale gain (loss) in column (c).
- 6
Sign if filed alone
Sign and date only if the form is filed by itself and not with Form 1065.
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Filing, Schedule K-1 reporting and the transferor's statement
With Form 1065 or by itself
The signature area says to sign only if the form is filed by itself and not with Form 1065.
Schedule K-1, box 20
The form says the column (c) amounts should be reported to the selling partner on their Schedule K-1 in box 20 using the relevant code.
Transferor's statement
The form says the transferor in a section 751(a) exchange is required under Regulations section 1.751-1(a)(3) to attach a statement to their return, and points to the Instructions for Form 8308.
Ordinary income notice
The Notice to Transferors says the transferor is required to treat a portion of the gain as ordinary income, and refers to Pub. 541, Partnerships.
Instructions and updates
The form says to go to www.irs.gov/Form8308 for instructions. The About page lists a January 29, 2024 update on additional time to provide complete Forms 8308 for 2023 exchanges.
Related forms
Who files Form 8308?
The About page says partnerships file Form 8308. The partner who sold or exchanged the interest and the buyer appear on it as transferor and transferee.
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Questions about Form 8308
Who files Form 8308?
The IRS About page says partnerships file it to report a partner's sale or exchange of a partnership interest in a section 751(a) exchange.
What is a section 751(a) exchange?
The About page describes it as a sale or exchange where any money or other property received for the interest is attributable to unrealized receivables or inventory items.
Does Form 8308 need a signature?
The form says to sign it only when it is filed by itself and not with Form 1065.
Where do the Part IV amounts go?
The form says the column (c) amounts should be reported to the selling partner on their Schedule K-1 in box 20, using codes AB, AC and AD.
What does the form say the transferor does?
It says the transferor is required under Regulations section 1.751-1(a)(3) to attach a statement relating to the sale or exchange to their return.
Can an amended Form 8308 be filed?
Yes. The header has a box to check for an amended Form 8308 or one filed in respect to an administrative adjustment request.