Form 8275-R — Regulation Disclosure Statement

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8275r.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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(Rev. November 2024)

Department of the Treasury Internal Revenue Service

Use this form only to disclose items or positions that are contrary to Treasury

regulations. For other disclosures, use Form 8275, Disclosure Statement.

Attach to your tax return. Go to www.irs.gov/Form8275R for instructions and the latest information.

OMB No. 1545-0889

Attachment

Sequence No. 92A

Name(s) shown on return Identifying number 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)

(c) Detailed Description

of Items

(d) Form or Schedule

(e) Line

No.

(f) Amount

(a) Regulation Section

(b) Item or Group

of Items

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. 11-2024)

Form 8275-R (Rev. 11-2024) Page 2 Part IV Explanations (continued from Parts I and/or II)

Form 8275-R (Rev. 11-2024)