Taxpayers and tax return preparers use this form to disclose items or positions that are not otherwise adequately disclosed on a tax return to avoid certain penalties. Current Revision Form 8275 PDF Instructions for Form 8275 (Print Version PDF) Recent Developments None at this time Other Items You May Find Useful All Form 8275 Revisions About Publication 542, Corporations About Form 8275-R, Regulation Disclosure Statement Other Current Products