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Federal housing law

0123 Form 8978 (Schedule A) (PDF)

Federal housing law as enacted — verbatim and citable.

Edition
2026-10-03
Last updated
2026-10-04
Jurisdiction
United States
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Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8978sa.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

SCHEDULE A
(Form 8978)
(Rev. January 2023)
Department of the Treasury
Internal Revenue Service		 Partner’s Additional Reporting Year Tax
(Schedule of Adjustments)
Attach to Form 8978.
Go to www.irs.gov/Form8978 for the latest information.		 OMB No. 1545-0123
Name of partner(s)


 Name of partner(s)


 Name of partner(s)


 Name of partner(s)


 Name of partner(s)


 Name of partner(s)


 Name of partner(s)


 Name of partner(s)


 Name of partner(s)


 Partner tax ID number Partner tax ID number Partner tax ID number
Source of review year adjustments: Source of review year adjustments: Source of review year adjustments: BBA Audit AAR Filing AAR Filing AAR Filing AAR Filing AAR Filing AAR Filing
Adjustments
(see instructions)		 Adjustments
(see instructions)		 Tracking Number Tracking Number Tracking Number Tracking Number Tracking Number (a)
Tax Year Ended
/
/ 20		 (b)
Tax Year Ended
/
/ 20		 (c)
Tax Year Ended
/
/ 20		 (c)
Tax Year Ended
/
/ 20		 (d)
Tax Year Ended
/
/ 20
1
Income:

a
b
c
d
e
f
g
**2 **
Total adjustments to income (add lines 1a through 1g
in each column (a) through (d)) .
.
.
.
.
.
.
.
1
Income:

a
b
c
d
e
f
g
**2 **
Total adjustments to income (add lines 1a through 1g
in each column (a) through (d)) .
.
.
.
.
.
.
.
1
Income:

a
b
c
d
e
f
g
**2 **
Total adjustments to income (add lines 1a through 1g
in each column (a) through (d)) .
.
.
.
.
.
.
.
1
Income:

a
b
c
d
e
f
g
**2 **
Total adjustments to income (add lines 1a through 1g
in each column (a) through (d)) .
.
.
.
.
.
.
.
1
Income:

a
b
c
d
e
f
g
**2 **
Total adjustments to income (add lines 1a through 1g
in each column (a) through (d)) .
.
.
.
.
.
.
.
1
Income:

a
b
c
d
e
f
g
**2 **
Total adjustments to income (add lines 1a through 1g
in each column (a) through (d)) .
.
.
.
.
.
.
.
1
Income:

a
b
c
d
e
f
g
**2 **
Total adjustments to income (add lines 1a through 1g
in each column (a) through (d)) .
.
.
.
.
.
.
.
1
Income:

a
b
c
d
e
f
g
**2 **
Total adjustments to income (add lines 1a through 1g
in each column (a) through (d)) .
.
.
.
.
.
.
.
3
Deductions:

a
b
c
d
e
f
g
**4 **
Total adjustments to deductions (add lines 3a through
3g in each column (a) through (d)) .
.
.
.
.
.
.
3
Deductions:

a
b
c
d
e
f
g
**4 **
Total adjustments to deductions (add lines 3a through
3g in each column (a) through (d)) .
.
.
.
.
.
.
3
Deductions:

a
b
c
d
e
f
g
**4 **
Total adjustments to deductions (add lines 3a through
3g in each column (a) through (d)) .
.
.
.
.
.
.
3
Deductions:

a
b
c
d
e
f
g
**4 **
Total adjustments to deductions (add lines 3a through
3g in each column (a) through (d)) .
.
.
.
.
.
.
3
Deductions:

a
b
c
d
e
f
g
**4 **
Total adjustments to deductions (add lines 3a through
3g in each column (a) through (d)) .
.
.
.
.
.
.
3
Deductions:

a
b
c
d
e
f
g
**4 **
Total adjustments to deductions (add lines 3a through
3g in each column (a) through (d)) .
.
.
.
.
.
.
3
Deductions:

a
b
c
d
e
f
g
**4 **
Total adjustments to deductions (add lines 3a through
3g in each column (a) through (d)) .
.
.
.
.
.
.
3
Deductions:

a
b
c
d
e
f
g
**4 **
Total adjustments to deductions (add lines 3a through
3g in each column (a) through (d)) .
.
.
.
.
.
.
5
Credits:

a
b
c
d
e
f
g
**6 **
Total adjustments to credits (add lines 5a through 5g
in each column (a) through (d)) .
.
.
.
.
.
.
.
5
Credits:

a
b
c
d
e
f
g
**6 **
Total adjustments to credits (add lines 5a through 5g
in each column (a) through (d)) .
.
.
.
.
.
.
.
5
Credits:

a
b
c
d
e
f
g
**6 **
Total adjustments to credits (add lines 5a through 5g
in each column (a) through (d)) .
.
.
.
.
.
.
.
5
Credits:

a
b
c
d
e
f
g
**6 **
Total adjustments to credits (add lines 5a through 5g
in each column (a) through (d)) .
.
.
.
.
.
.
.
5
Credits:

a
b
c
d
e
f
g
**6 **
Total adjustments to credits (add lines 5a through 5g
in each column (a) through (d)) .
.
.
.
.
.
.
.
5
Credits:

a
b
c
d
e
f
g
**6 **
Total adjustments to credits (add lines 5a through 5g
in each column (a) through (d)) .
.
.
.
.
.
.
.
5
Credits:

a
b
c
d
e
f
g
**6 **
Total adjustments to credits (add lines 5a through 5g
in each column (a) through (d)) .
.
.
.
.
.
.
.
5
Credits:

a
b
c
d
e
f
g
**6 **
Total adjustments to credits (add lines 5a through 5g
in each column (a) through (d)) .
.
.
.
.
.
.
.

For Paperwork Reduction Act Notice, see the Instructions for Form 1065. Cat. No. 70970F Schedule A (Form 8978) (1-2023)

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