Form 8275 — Disclosure Statement

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8275.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Form

(Rev. October 2024)

Department of the Treasury Internal Revenue Service

Don’t use this form to disclose items or positions that are contrary to Treasury

regulations. Instead, use Form 8275-R, Regulation Disclosure Statement.

Attach to your tax return. Go to www.irs.gov/Form8275 for instructions and the latest information.

OMB No. 1545-0889

Attachment

Sequence No. 92

Name(s) shown on return Identifying number shown on return

If Form 8275 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)

(c) Detailed Description

of Items

(d) Form or Schedule

(e) Line

No.

(a) Rev. Rul., Rev. Proc., etc.

1

2

3

4

5

6

(b) Item or Group

of Items

(f) Amount

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. 61935M Form 8275 (Rev. 10-2024)

Form 8275 (Rev. 10-2024) Page 2 Part IV Explanations (continued from Parts I and/or II)

Form 8275 (Rev. 10-2024)