Partner’s Additional Reporting Year Tax                                          OMB No. 1545-0123
Form  8978
(Rev. January 2023)
Department of the Treasury        Go to www.irs.gov/Form8978 for instructions and the latest information.            Attachment   
Internal Revenue Service                                                                                             Sequence No. 57
Name of partner(s)                                                                                  Partner tax ID number

Source of review year adjustments:       BBA Audit           AAR Filing
Part I   Computation of Additional Reporting Year Tax (see instructions)
                                                                         (a)            (b)                 (c)            (d) 
                                                                  Tax Year Ended    Tax Year Ended    Tax Year Ended     Tax Year Ended 
                                                                    /       /20       /    /20            /    /20       /        /20 
1a    Total income per original return or as previously 
      adjusted  .        .  . . . . . .  . .    . .   .      1a 
b     Adjustments to income from Schedule A (Form 
      8978), line 2, columns (a) through (d)  . . .   .      1b
2     Combine lines 1a and 1b and enter the corrected 
      income. See instructions  .   . .  . .    . .   .      2
3a    Total  deductions  per  original  return  or  as 
      previously adjusted       . . . .  . .    . .   .      3a
b     Adjustments  to  deductions  from  Schedule  A 
      (Form 8978), line 4, columns (a) through (d) .  .      3b
4     Combine lines 3a and 3b and enter the corrected 
      deductions. See instructions    .  . .    . .   .      4
5     Corrected taxable income. Subtract line 4 from 
      line 2  .    .     .  . . . . . .  . .    . .   .      5

6     Income tax on line 5 (see instructions)  .  .   .      6

7     Alternative minimum tax on line 5 (see instructions)   7

8     Total corrected income tax. Add lines 6 and 7  .       8
9a    Total credits per original return or as previously 
      adjusted  .        .  . . . . . .  . .    . .   .      9a
b     Adjustments  to  credits  from  Schedule  A  (Form 
      8978), line 6, columns (a) through (d)  . . .   .      9b
10    Combine lines 9a and 9b and enter the corrected 
      credits. See instructions  .  . .  . .    . .   .      10
11    Total corrected income tax liability. Subtract line 
      10 from line 8        . . . . . .  . .    . .   .      11
12    Total income tax shown on original return or as 
      previously adjusted       . . . .  . .    . .   .      12
13    Increase/Decrease to tax. Subtract line 12 from 
      line 11, columns (a) through (d) . . .    . .   .      13
14    Total increase/decrease to reporting year tax. Add line 13, columns (a) through (d). Enter here and on
      the appropriate line on your tax return  .  .   .    . .  . .    . .    . . . . . .       . . . .   . .      14
Part II  Penalties (see instructions)                                                                                           

15    Penalties  .       .  . . . . . .  . .    . .   .      15

16    Total penalties. Add line 15, columns (a) through (d)  .  . .    . .    . . . . . .       . . . .   . .      16
Part III Interest (see instructions)                                                                                            

17    Interest     .     .  . . . . . .  . .    . .   .      17

18    Total interest. Add line 17, columns (a) through (d)  .   . .    . .    . . . . . .       . . . .   . .      18
For Paperwork Reduction Act Notice, see instructions.                           Cat. No. 37802K                      Form 8978 (1-2023)