Form 8988 (Rev. 10-2020) Author: SE:LB:PTE Subject: Election for Alternative to Payment of the Imputed Underpayment - IRC Section 6226 Created Date: 10/27/2020 8:53:24 AM

The partnership representative must complete and electronically submit Form 8988, Election to Alternative to Payment of the Imputed Underpayment – IRC Section 6226 PDF. As stated in the Form 8988 instructions, a listing of reviewed year partners must accompany the election.

Form 8898 is used to notify the IRS of a change in residency status for a U.S. territory, which include: American Samoa, Guam, the Commonwealth of the Northern Mariana Islands (CNMI), the Commonwealth of Puerto Rico, and the U.S. Virgin Islands.

2019年2月11日 · IRS has issued new forms 8988 and 8989, to be used by partnerships to make or revoke, respectively, the election to “push out” partnership adjustments etc. to their partners, under the centralized partnership audit regime.

Download or print the 2024 Federal Form 8988 (Election for Alternative to Payment of the Imputed Underpayment - IRC Section 6226) for FREE from the Federal Internal Revenue Service.

This form is for income earned in tax year 2024, with tax returns due in April 2025. We will update this page with a new version of the form for 2026 as soon as it is made available by the Federal government.

2025年1月1日 · The BBA OFSS is an online system created by the IRS for audited partnerships and passthrough partners to electronically submit the forms needed to request a modification or to effectuate a push-out election, including Form 8980, Partnership Request for Modification of Imputed Underpayments Under IRC Section 6225(c); Form 8988, Election for ...

A Pass-through partner of an audited partnership who receives a Form 8986 must either indicate they're making a payment by submitting Form 8985 or push out further by submitting a Form 8985 with Forms 8986.

2020年6月1日 · Form 8082: If filing electronically, BBA partnerships submit an AAR using Form 8082, Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR). They should submit it with Form 1065 and include, as applicable, Forms 8979, 8980, 8983, 8985, 8986, and 15028, each of which is discussed in more detail later.