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Title 26, Internal Revenue CodeRelease 119-110

§6222 Partner’s Return Must Be Consistent with Partnership Return

Title 26 › Subtitle F — Procedure and Administration › CHAPTER 63 — ASSESSMENT › Subchapter C — Treatment of Partnerships › PART I — IN GENERAL › § 6222

Last updated Sep 22, 2026|Official source

Summary

Partners must report partnership items the same way on their personal tax return as the partnership did on its return. If a partner reports something differently and owes more tax, the IRS can assess and collect that extra tax like a math or clerical error. If the partner files a written statement with the IRS saying the partner’s return differs from the partnership return (or the partnership didn’t file), the math-error rule won’t apply. Also, if the partner can show they followed the partnership’s statement and they choose this option, they are treated as having filed that written notice. A court decision about the partner alone won’t bind the partnership, and other penalties or additions to tax may apply.

Full Legal Text

Title 26, §6222

Internal Revenue Code, Source: USLM XML via OLRC

(a)In general
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)Underpayment due to inconsistent treatment assessed as math error (c) Exception for notification of inconsistent treatment
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.
(d)Final decision on certain positions not binding on partnership
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)Addition to tax for failure to comply with section
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.

Legislative History

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.

Reference

Citations & Metadata

Citation

26 U.S.C. § 6222

Title 26, Internal Revenue Code

Last Updated

Sep 22, 2026

Release point: 119-110