Partnership Tax Exams: Getting Ready for the Major Changes

Slides (PDF)

Administrative Adjustment Request (AAR) Issues

IRS Page to Explain Process - Filing an Administrative Adjustment Request to change a prior return

• Form 8985 - Detailed Partnership Level Tracking Report

• Form 8986 - Partners Share of Adjustments on a Push Out

• Form 8978 - Form to Calculate Tax (and Other Items) for Individual Partner’s Return

Current Federal Tax Developments Pages

• Partnerships Covered by BBA CPAR Audit Regime Temporarily Allowed to File Amended Returns and K-1s

• Web Page Providing IRS Guidance for BBA Centralized Partnership Audit Regime Published by the Agency

• Flowchart for BBA CPAR Audit Regime Published by IRS