Federal Regulation Disclosure Statement

Regulation Disclosure Statement
Form 8275-R (Rev. August 2013)Form

8275-R

(Rev. August 2013)
Department of the Treasury
Internal Revenue Service

Regulation Disclosure Statement

OMB No. 1545-0889

Use this form only to disclose items or positions that are contrary to Treasury
regulations. For other disclosures, use Form 8275, Disclosure Statement.
▶ Information

about Form 8275-R and its separate instructions is at www.irs.gov/form8275.
▶ Attach to your tax return.

Attachment
Sequence No.

92A

Identifying number shown on return

Name(s) shown on return

If Form 8275-R relates to an information return for a foreign entity (for example, Form 5471), enter:
Name of foreign entity ▶
Employer identification number, if any ▶
Reference ID number (see instructions) ▶

Part I

General Information (see instructions)

(a)
Regulation Section

(b)
Item or Group
of Items

(c)
Detailed Description
of Items

(d)
Form or
Schedule

(e)
Line
No.

(f)
Amount

1
2
3
4
5
6

Part II

Detailed Explanation (see instructions)

1

2

3

4

5

6

Part III

Information About Pass-Through Entity. To be completed by partners, shareholders, beneficiaries,
or residual interest holders.

Complete this part only if you are making adequate disclosure for a pass-through item.
Note: A pass-through entity is a partnership, S corporation, estate, trust, regulated investment company (RIC), real estate investment
trust (REIT), or real estate mortgage investment conduit (REMIC).
1

Name, address, and ZIP code of pass-through entity

2 Identifying number of pass-through entity
3 Tax year of pass-through entity
/
/
to
/
/
4 Internal Revenue Service Center where the pass-through entity filed
its return

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 14594X

Form 8275-R (Rev. 8-2013)

Form 8275-R (Rev. 8-2013)

Part IV

Page 2

Explanations (continued from Parts I and/or II)

Form 8275-R (Rev. 8-2013)

Extracted from PDF file 2023-federal-form-8275-r.pdf, last modified September 2008

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More about the Federal Form 8275-R Corporate Income Tax TY 2023

We last updated the Regulation Disclosure Statement in February 2024, so this is the latest version of Form 8275-R, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 8275-R directly from TaxFormFinder. You can print other Federal tax forms here.

Other Federal Corporate Income Tax Forms:

TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms.

Form Code	Form Name
Form 1040	U.S. Individual Income Tax Return
1040 (Schedule B)	Interest and Ordinary Dividends
Form W-3	Transmittal of Wage and Tax Statements Estimated
Form 941	Employer's Quarterly Federal Tax Return
Form 1120-H	U.S. Income Tax Return for Homeowners Associations Tax Return

Download all tax forms View all 775 Federal Income Tax Forms

Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 8275-R from the Internal Revenue Service in February 2024.

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About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Federal Form 8275-R

We have a total of twelve past-year versions of Form 8275-R in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form 8275-R