IRS finalizes reporting obligations for Form 8308, Part IV
May 22, 2026
The IRS has issued final regulations that modify information-reporting obligations for Part IV of Form 8308, Report of a Sale or Exchange of Certain Partnership Interests, with respect to sales or exchanges of certain interests in partnerships owning inventory or unrealized receivables.
The IRS did not receive any comments about the proposed regulations, and no public hearing was requested or held. Thus, the final regulations adopt the proposed regulations (REG-108822-25) without change.
The final regulations remove Regs. Sec. 1.6050K-1(c)(2), thereby eliminating the requirement that partnerships furnish the information reported in Part IV of the Form 8308 to the transferor and transferee by Jan. 31 of the year following the calendar year in which a Sec. 751(a) exchange occurred. Learn more.
