8978 Sch. A

Partner's Additional Reporting Year Tax (Schedule of Adjustments)

Agency
IRS
Revision
Rev. January 2023
Fillable fields
154
Pages
1
Official source
IRS form page
Checked
October 21, 2026
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Page 1 of form 8978 Sch. A

Schedule A (Form 8978): Partner's Additional Reporting Year Tax (Schedule of Adjustments)

Schedule A (Form 8978), Partner's Additional Reporting Year Tax (Schedule of Adjustments), lists all the adjustments a partner receives on Form 8986. The Instructions for Form 8978 say it is also used to report related amounts and adjustments not on Form 8986 that result from changes to partner-level tax attributes.

The schedule has lines for income, deduction and credit adjustments, a tracking number column and four tax year columns. The totals on lines 2, 4 and 6 are carried to Form 8978, lines 1b, 3b and 9b. The schedule says "Attach to Form 8978," and its instructions are part of the Instructions for Form 8978.

You can fill out Schedule A (Form 8978) free in your browser on this page and download the PDF without an account.

What's on Schedule A (Form 8978)

Header

Name of partner(s), partner tax ID number, and the source of review year adjustments: BBA Audit or AAR Filing.

Columns

An Adjustments description column, a Tracking Number column and columns (a) through (d), each headed Tax Year Ended.

Lines 1 and 2: income

Lines 1a through 1g for income adjustments and line 2 for the total of each column.

Lines 3 and 4: deductions

Lines 3a through 3g for deduction adjustments and line 4 for the total of each column.

Lines 5 and 6: credits

Lines 5a through 5g for credit adjustments and line 6 for the total of each column.

How to fill out Schedule A (Form 8978)

  1. 1

    Check the source box

    Check BBA Audit or AAR Filing to match the Form 8978 it goes with. The instructions say each source type is reported on its own Form 8978 and Schedule A.

  2. 2

    Describe each adjustment

    Enter the item that matches the Schedule K-1 or Schedule K-3 line number and title from Form 8986, Part V, columns (a) and (b), for example "Schedule K-1, line 1, Ordinary business income."

  3. 3

    Enter the tracking number

    Use the tracking number at the top of Form 8986. If it is blank, use the audit control number, and if that is blank too, the tax ID number of the entity that issued the form. Leave it blank for partner-level tax attribute adjustments.

  4. 4

    Enter the amounts

    Enter amounts from Form 8986, Part V, column (h), positive and negative, in the column for the matching affected year. The instructions say no modifications are reported for a Form 8986 from an AAR partnership.

  5. 5

    Total and carry over

    Total each section on lines 2, 4 and 6 and carry each column to Form 8978, lines 1b, 3b and 9b. If more than one Schedule A is needed, the instructions say to enter the totals from all of them.

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Where it goes and related rules

Where it goes

The schedule says "Attach to Form 8978." The instructions say Form 8978 is filed with the partner's federal income tax return for the reporting year.

One per Form 8978

The instructions say to include a Schedule A for each Form 8978, including the extra Forms 8978 used when more than 4 tax years apply.

Separate sources

Adjustments related to an AAR filing are kept apart from adjustments related to a BBA audit, each on its own schedule.

Schedule K-3 items

The instructions say Schedule K-3 (Form 1065) adjustments that do not directly change taxable income are entered with a zero amount, with any related change to tax attributes, such as the foreign tax credit, shown as a positive or negative amount.

Related forms

Who completes Schedule A (Form 8978)?

  • Partners that receive Form 8986

    Partners other than pass-through partners (such as partnerships or S corporations) use Schedule A to list the adjustments shown on Forms 8986 received from partnerships.

  • Individuals and corporations

    The instructions' example shows an individual attaching Schedule A and Form 8978 to Form 1040, and says a corporation with the same Form 8986 follows the same procedures with its own return.

  • Partners with several Forms 8986

    The instructions say adjustments from multiple Forms 8986 can go on one Schedule A when they come from the same source type, AAR filing or BBA audit.

  • Partners with inconsistent positions

    If an item was reported inconsistently with the Schedule K-1 or Schedule K-3 and the same item is adjusted on Form 8986, the instructions say to include the amount of inconsistency on Schedule A too.

  • Not for pass-through partners

    For adjustments to items that pass through to its owners or beneficiaries, an entity follows the Forms 8985 and 8986 instructions for pass-through partners.

Partners that file Form 8978 complete it. The instructions say to include a Schedule A for each Form 8978.

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Questions about Form 8978 Sch. A

Is Schedule A filed on its own?

No. The schedule says to attach it to Form 8978, which the instructions say is filed with the partner's income tax return for the reporting year.

Can several Forms 8986 go on one Schedule A?

Yes, when the adjustments come from the same source type. The instructions say AAR-related and BBA audit adjustments are reported separately.

What goes in the tracking number column?

The tracking number from the top of Form 8986, or the audit control number if it is missing, or else the issuing entity's tax ID number. It stays blank for partner-level tax attribute adjustments.

Which Form 8986 amounts are used?

The instructions say to enter amounts from Form 8986, Part V, column (h), which reflect the adjustments net of any approved modifications in column (g).

What if the adjustments do not fit on one schedule?

The instructions say multiple Schedules A can be attached, with the totals from all lines 2, 4 and 6 entered on Form 8978, lines 1b, 3b and 9b.