CCA 201012058: A superseding partnership return generally does not require Form 8082

Plain-English summary

Chief Counsel advised that a superseding partnership return filed before the original return due date does not require Form 8082. Adding a form to a previously filed return also generally does not require Form 8082 unless the form changes or adds partnership items. If the additional form reports new partnership items, Form 8082 is required. The advice concerns the filing procedure and does not determine a partnership’s substantive tax liability.

Ruling snapshot

• Question: When does a partnership need Form 8082 after filing or supplementing a Form 1065?
• Outcome: Advice given
• Key authorities: IRC § 6227

Full text (IRS public release)

ID: CCA_2010021212291637 Number: 201012058
Release Date: 3/26/2010
Office: ----------
UILC: 6227.00-00

From: -------------------
Sent: Friday, February 12, 2010 12:29:19 PM
To: ---------------
Cc: ----------------------------------
Subject: RE: Questions re: Filing an Amended 1065 for a TEFRA partnership - 1065 MeF e-file Meeting
February 9th in DC.

I agree that a superseding return filed before the original return due date does not require a Form 8082.

On your second question, I agree that adding a form to a previously filed return does not require a Form
8082 unless the Form actually changes or adds partnership items. Adding a form typically would not
change the reported items, but might report additional items. In the later case, a Form 8082 would be
required.