Tax World
The Directory of Major IRS Tax Forms

Use Form 8275, Disclosure Statement, is: used by taxpayers and income tax return preparers to disclose items or positions, except those taken contrary to a regulation, that are not otherwise adequately disclosed on a tax return to avoid certain penalties. The form is filed to avoid the portions of the accuracy-related penalty due to disregard of rules or to a substantial understatement of income tax for non-tax shelter items if the return position has a reasonable basis. It can also be used for disclosures relating to preparer penalties for understatements due to unrealistic positions or disregard of rules.

This form may be downloaded directly from the IRS website. To open or download, in PDF format, simply click on the link below: