Print and file your return by mail and include the Form 8275. It cannot be e-filed and is not supported by TurboTax.
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.
From the instructions for Form 8275: File Form 8275 with your original tax return. Keep a copy for your records
