§6222 — Title 26 Internal Revenue Code | U.S. Code

Summary

Partners must report partnership items on their tax returns the same way the partnership reports them. If a partner underpays because they don’t follow that rule, the IRS can assess and collect the tax like a math or clerical error, and paragraph (2) of section 6213(b) won’t apply. If a partner files a statement with the IRS saying there is an inconsistency, they are treated as complying if their return matches the partnership’s statement and they elect this rule. Court decisions in cases that don’t include the partnership won’t bind it. Penalties are in part II of subchapter A of chapter 68.

Title 26, §6222

Internal Revenue Code — Source: USLM XML via OLRC

(a)A partner shall, on the partner’s return, treat any partnership-related item in a manner which is consistent with the treatment of such item on the partnership return.

(b)Any underpayment of tax by a partner by reason of failing to comply with the requirements of subsection (a) shall be assessed and collected in the same manner as if such underpayment were on account of a mathematical or clerical error appearing on the partner’s return. Paragraph (2) of section 6213(b) shall not apply to any assessment of an underpayment referred to in the preceding sentence.

(c)(1)In the case of any item referred to in subsection (a), if—

(A)(i)the partnership has filed a return but the partner’s treatment on the partner’s return is (or may be) inconsistent with the treatment of the item on the partnership return, or

(ii)the partnership has not filed a return, and

(B)the partner files with the Secretary a statement identifying the inconsistency,

(2)A partner shall be treated as having complied with subparagraph (B) of paragraph (1) with respect to an item if the partner—

(A)demonstrates to the satisfaction of the Secretary that the treatment of the item on the partner’s return is consistent with the treatment of the item on the statement furnished to the partner by the partnership, and

(B)elects to have this paragraph apply with respect to that item.

(d)Any final decision with respect to an inconsistent position identified under subsection (c) in a proceeding to which the partnership is not a party shall not be binding on the partnership.

(e)For addition to tax in the case of a partner’s disregard of the requirements of this section, see part II of subchapter A of chapter 68.

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A prior section 6222, added Pub. L. 97–248, title IV, § 402(a), Sept. 3, 1982, 96 Stat. 648; amended Pub. L. 99–514, title XV, § 1503(c)(1), Oct. 22, 1986, 100 Stat. 2743; Pub. L. 101–239, title VII, § 7721(c)(7), Dec. 19, 1989, 103 Stat. 2400, required partner’s return to be consistent with partnership return or Secretary to be notified of inconsistency, prior to repeal by Pub. L. 114–74, title XI, § 1101(a), Nov. 2, 2015, 129 Stat. 625.

Amendments

2018—Subsec. (a). Pub. L. 115–141 amended subsec. (a) generally. Prior to amendment, text read as follows: “A partner shall, on the partner’s return, treat each item of income, gain, loss, deduction, or credit attributable to a partnership in a manner which is consistent with the treatment of such income, gain, loss, deduction, or credit on the partnership return.”

Statutory Notes and Related Subsidiaries

Effective Date

of 2018 AmendmentAmendment by Pub. L. 115–141 effective as if included in section 1101 of Pub. L. 114–74, see section 207 of Pub. L. 115–141, set out as a note under section 6031 of this title.

Effective Date

Section applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017, with certain exceptions, see section 1101(g) of Pub. L. 114–74, set out as a note under section 6221 of this title.

§6222 Partner’s return must be consistent with partnership return

Summary

Title 26, §6222

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

Amendments

Statutory Notes and Related Subsidiaries

Effective Date

Effective Date

Citations & Metadata