Form 8308 — Report of a Sale or Exchange of Certain

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8308.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Form

8308¶

(Rev. October 2024)

Department of the Treasury Internal Revenue Service

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Report of a Sale or Exchange of Certain Partnership Interests¶

OMB No. 1545-0123

Go to www.irs.gov/Form8308 for instructions and the latest information.

Name of partnership Phone number Employer identification number

Number, street, and room or suite no. If a P.O. box, see instructions.

City or town, state or province, country, and ZIP or foreign postal code

Check if this is an amended Form 8308 or filed in respect to an administrative adjustment request Part I Transferor Information Beneficial owner of the partnership interest immediately before transferring that interest:

Name Identifying number

Number and street (including apt. no.)

City or town, state or province, country, and ZIP or foreign postal code

Check if providing record holder information: Check if the transferor is foreign: Notice to Transferors: The information on this form has been supplied to the IRS. The transferor in a section 751(a) exchange is required to treat a portion of the gain realized from the exchange as ordinary income. For more details, see Pub. 541, Partnerships.

Statement by Transferor: The transferor in a section 751(a) exchange is required under Regulations section 1.751-1(a)(3) to attach a statement relating to the sale or exchange to their return. See the Instructions for Form 8308 for more details.

Part II Transferee Information Beneficial owner of the partnership interest immediately after the transfer of that interest:

Name Identifying number

Number and street (including apt. no.)

City or town, state or province, country, and ZIP or foreign postal code

Check if providing record holder information:

Part III Transfer of Partnership Interest

1 Date of sale or exchange of partnership interest: / /

2 Type of partnership interest transferred: A Capital B Preferred C Profits D Other Part IV Partner’s Share of Gain (Loss) Required by Sections 751(a) and 1(h)(5) and (6)

The amounts in column (c relevant code.			c) should be reported	d to the selling partn	ner on their Schedul	le K-1 in box 20 usin	ng the
			(a) Partnership-level deemed sale gain (loss)	(b1) Percentage interest in the partnership transferred	(b2) Number of units in the partnership transferred	(c) Partner-level deemed sale gain (loss)	K-1 box 20 code
1	Section 751(a) gain (loss) . . .	Section 751(a) gain (loss) . . .					AB
2	Section 1(h)(5) collectibles gain .	Section 1(h)(5) collectibles gain .					AC
3	Section 1(h)(6) unrecaptured section 1250 gain . . . . .	Section 1(h)(6) unrecaptured section 1250 gain . . . . .					AD
Sign here only if you are filing this form by itself and not with Form 1065.	Sign here only if you are filing this form by itself and not with Form 1065.	Under penalties of perjury, I declare that I have examined this return, including accompanying attachments, and to the best of my knowledge and belief, it is true, correct, and complete. Signature of partnership representative or partner or limited liability company member / / Date	Under penalties of perjury, I declare that I have examined this return, including accompanying attachments, and to the best of my knowledge and belief, it is true, correct, and complete. Signature of partnership representative or partner or limited liability company member / / Date	Under penalties of perjury, I declare that I have examined this return, including accompanying attachments, and to the best of my knowledge and belief, it is true, correct, and complete. Signature of partnership representative or partner or limited liability company member / / Date	Under penalties of perjury, I declare that I have examined this return, including accompanying attachments, and to the best of my knowledge and belief, it is true, correct, and complete. Signature of partnership representative or partner or limited liability company member / / Date	Under penalties of perjury, I declare that I have examined this return, including accompanying attachments, and to the best of my knowledge and belief, it is true, correct, and complete. Signature of partnership representative or partner or limited liability company member / / Date	Under penalties of perjury, I declare that I have examined this return, including accompanying attachments, and to the best of my knowledge and belief, it is true, correct, and complete. Signature of partnership representative or partner or limited liability company member / / Date

For Paperwork Reduction Act Notice, see instructions. Cat. No. 62503I Form 8308 (Rev. 10-2024)

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