![]() ![]() Form 8082, Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR).For Electronically Filed Returns, file the following:.The designation is treated as occurring prior to the filing of the AAR and effective on the date the AAR is filed. ![]() The designation cannot be the only reason for filing the AAR. If no partnership representative designation is in effect due to a failure to designate a partnership representative on the originally filed Form 1065, the partnership may submit Form 8979 with the AAR to designate a partnership representative.The revocation is effective on the date the AAR is filed.The revocation cannot be the only reason for filing the AAR. A partnership representative (or designated individual) can be revoked if Form 8979 is included with the AAR filing. ![]() A partner can only file and sign an AAR on behalf of the partnership if they are also the partnership representative. Only the partnership representative can file and sign an AAR on behalf of the partnership. Partnerships cannot file an AAR to only change a partnership representative (PR) designation. To correct errors on partnership-related items, partnerships under the BBA must file an "Administrative Adjustment Request" (AAR) instead of an "amended return." This applies to partnerships for taxable years beginning after Decemand partnerships that elect into the BBA regime for taxable years beginning after Novemand before January 1, 2018. ![]()
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