Form 8982, Affidavit for Partner Modification Amended Return Under IRC §6225(c)(2)(A) or Partner Alternative Procedure Under IRC §6225(c)(2)(B), released February 12. Form 8982 is a supporting document to Form 8980 in order to affirm that a relevant partner has either: (1) filed modification amended return(s) that meet the requirements under tax code Section 6225(c)(2)(A) ; or (2) in lieu of filing modification amended return(s), has met the requirements under the alternative procedure in Section 6225(c)(2)(B) . Form 8982 must be completed and signed by a relevant partner after the partner files the appropriate modification amended returns or .
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