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Instructions for Form 8082›(Rev. October 2025)

Future Developments

Instruction 8082 — Instructions for Form 8082, Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR) · 2026-10-03 edition · updated 2026-10-04 · United States

For the latest information about developments related to Form 8082 and its instructions, such as legislation enacted after they were published, go to IRS.gov/ Form8082 .

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▸Contents — Instruction 8082 — Instructions for Form 8082, Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR)

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