Instructions for Form 8275-R, Regulation Disclosure Statement-2025

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Form 8275 is a Disclosure Statement used by taxpayers to disclose items or positions on their tax returns that are not contrary to Treasury regulations. It should be attached to the tax return and includes sections for general information, detailed explanations, and information about pass-through entities. The form is intended for proper disclosure to avoid penalties.

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What is the difference between reasonable basis and substantial authority?

This means that based on your research, your position appeared legitimate. Substantial authority is often estimated as a 40% or higher chance that your claim is true. The required level of authorityreasonable basisis even lower than this, often estimated at a 25% chance of being upheld.

What is a reasonable basis tax return position?

To have a reasonable basis, the law says that your return position needs to be reasonably based on one or more tax authorities such as: Internal Revenue Code. Treasury Regulations. Revenue Rulings and Procedures.

What is the difference between 1099-R and 5498?

The main differences between the forms are in what they report. Form 1099 is used to report distributions and associated tax withholdings, while Form 5498 reports contributions, rollovers, FMVs, and RMDs. Both serve different purposes but are essential for accurate tax reporting.

What is an IRS disclosure statement?

Taxpayers and tax return preparers use this form to disclose items or positions that are not otherwise adequately disclosed on a tax return to avoid certain penalties.

How to use form 8275?

To adequately disclose items reported by a pass-though entity, you must complete and file a separate Form 8275 for items reported by each entity. To adequately disclose a position or positions related to more than one foreign entity, you must complete and file a separate Form 8275 for each foreign entity.

8275 disclosure statement

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

Instead of Form 8275-R, use Form 8275, Disclosure Statement, for the disclosure of items or positions which are not contrary to regulations but which are not otherwise adequately disclosed. Form 8275-R is filed by individuals, corporations, pass-through entities, and tax return preparers.

What is the purpose of IRS form 8275?

Purpose of Form The form is filed to avoid the portions of the accuracy-related penalty due to disregard of rules or to a substantial understatement of income tax for non-tax shelter items if the return position has a reasonable basis.

What is IRS Schedule R used for?

Schedule R to claim a nonrefundable credit for the elderly or disabled.

Instructions for Form 8275-R, Regulation Disclosure Statement-2025

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Got questions?

What is the difference between reasonable basis and substantial authority?

What is a reasonable basis tax return position?

What is the difference between 1099-R and 5498?

What is an IRS disclosure statement?

How to use form 8275?

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

What is the purpose of IRS form 8275?

What is IRS Schedule R used for?

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