Fill out Form 8275 (Disclosure Statement) online
Form 8275 is used by taxpayers to disclose items or positions on a tax return that are not otherwise adequately disclosed and that may not meet the substantial authority standard. Filing the form can protect the taxpayer from accuracy-related penalties by demonstrating a reasonable basis for the position taken.
How to fill out Form 8275 (Disclosure Statement)
Identify the return position
Enter the relevant tax form number, line number, and the amount reported for the item being disclosed. Each disclosed position should be listed on a separate line in Part I.
Describe the position and its legal basis
Provide a detailed explanation of the tax position taken, including the relevant Internal Revenue Code section, regulation, ruling, or case law that supports the position. Explain why the position has at least a reasonable basis.
Include supporting facts
In Part III, describe the facts and circumstances that support the position. Include any relevant transaction details, dates, amounts, and parties involved that the IRS would need to evaluate the disclosure.
Attach to your tax return
Complete the form and attach it to your federal income tax return. If disclosing multiple positions, you may use additional copies of the form. Ensure the form is included when the return is filed.
About Form 8275 (Disclosure Statement)
Who needs this form
Taxpayers who take a position on their tax return that has a reasonable basis but does not meet the more-likely-than-not or substantial authority threshold, and want to avoid accuracy-related penalties. Tax preparers may also recommend this form to disclose aggressive or uncertain positions.
Where to submit
Attach Form 8275 to the income tax return (Form 1040, 1120, or other applicable return) for the tax year in which the position is taken. File by the due date of the return, including extensions.
Source and content freshness
- Reviewed: 2026-02-24
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Not providing a detailed enough explanation of the tax position being disclosed
- Confusing Form 8275 with Form 8275-R, which is specifically for positions contrary to regulations
- Failing to identify the specific return line item and amount affected by the disclosed position
- Assuming that disclosure alone eliminates the risk of an IRS audit or adjustment
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Does filing Form 8275 prevent the IRS from auditing the disclosed position?
No. Filing Form 8275 does not prevent an audit or guarantee that the IRS will accept the position. What it does is protect you from accuracy-related penalties (typically 20% of the underpayment) if the IRS later disallows the position, provided the position had at least a reasonable basis. The form demonstrates that you disclosed the position in good faith rather than trying to hide it.
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