Partners (other than pass-through partners such as partnerships or S corporations) who receive Form 8986 use Form 8978 to re-figure their tax liabilities for the affected years as well as any intervening years, up to the adjustment year, based on the imputed underpayment amounts pushed out to them on Form 8986 by the partnership under section 6226. Current products Form 8978 PDF Instructions for Form 8978 (Print version PDF) Recent developments None at this time. Other items you may find useful All revisions for Form 8978 Other current products
