[Event] Ask the Experts: Extension Filers

You can  still file your Tax Return together with the Form 8082.  This is the form to use to notify the IRS that you did not receive the Schedule K1.

 

https://www.irs.gov/forms-pubs/about-form-8082 

 

Who Must File

Notice of inconsistent treatment.

 

Generally, file Form 8082 if any of the following apply.

  • You believe an item wasn’t properly reported on the Schedule K-1 or Schedule K-3 you received from the partnership, or on a Form 8986 received from an AAR partnership (but not an audited partnership), S corporation, estate, or domestic trust; the Schedule Q you received from the REMIC; or the foreign trust statement you received from the foreign trust.

  • You believe an item shown on your schedule or statement is incorrect but it isn’t an item that otherwise has to be reported on your tax return. For example, if you believe that the percentage shown as your ownership of capital at the end of the year wasn’t properly reported on Schedule K-1, file Form 8082 to report this, even though you aren’t otherwise required to report that percentage on your tax return. If you discover this kind of inconsistency after filing your original return, file an amended return to report it. In the space provided on the amended return for writing explanations, enter “See attached Form 8082.” If the correction doesn’t affect your tax return, no amounts need to be entered on the amended return if the Form 8082 item is the only reason for filing the amended return.

  • The pass-through entity hasn’t filed a tax return or given you a Schedule K-1, Schedule Q, or foreign trust statement by the time you're required to file your tax return (including extensions) and there are items you must include on your return.

  • If the pass-through entity didn’t provide you Schedule K-3 and it was required to do so according to the instructions for Schedule K-2.