---
kind: "section"
citation: "26 U.S.C. § 6222"
title: "26"
title_heading: "Internal Revenue Code"
number: "6222"
heading: "Partner’s return must be consistent with partnership return"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6222"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 63 — Assessment"
  - "Subchapter C — Treatment of Partnerships"
  - "Part I — In General"
---

# §6222. Partner’s return must be consistent with partnership return

- (a) **In general—** A [partner](/usc/26/7701.md?p=a-2) shall, on the [partner](/usc/26/7701.md?p=a-2)’s return, treat any [partnership](/usc/26/7701.md?p=a-2)-[related](/usc/26/7701.md?p=a-51-I-vi) item in a manner which is consistent with the treatment of such item on the [partnership](/usc/26/7701.md?p=a-2) return.
- (b) **Underpayment due to inconsistent treatment assessed as math error—** Any [underpayment](/usc/26/6664.md?p=a) of tax by a [partner](/usc/26/7701.md?p=a-2) by reason of failing to comply with the requirements of [subsection (a)](#a) shall be assessed and collected in the same manner as if such [underpayment](/usc/26/6664.md?p=a) were on account of a mathematical or clerical error appearing on the [partner](/usc/26/7701.md?p=a-2)’s return. [Paragraph (2)](/usc/26/6213.md?p=b-2) of section 6213(b) shall not apply to any assessment of an [underpayment](/usc/26/6664.md?p=a) referred to in the preceding sentence.
- (c) **Exception for notification of inconsistent treatment—**
  - (1) **In general—** In the case of any item referred to in [subsection (a)](#a), if—
    - (A)
      - (i) the [partnership](/usc/26/7701.md?p=a-2) has filed a return but the [partner](/usc/26/7701.md?p=a-2)’s treatment on the [partner](/usc/26/7701.md?p=a-2)’s return is (or may be) inconsistent with the treatment of the item on the [partnership](/usc/26/7701.md?p=a-2) return, or
      - (ii) the [partnership](/usc/26/7701.md?p=a-2) has not filed a return, and
    - (B) the [partner](/usc/26/7701.md?p=a-2) files with the [Secretary](/usc/26/7701.md?p=a-11-B) a statement identifying the inconsistency,

    subsections [(a)](#a) and [(b)](#b) shall not apply to such item.

  - (2) **Partner receiving incorrect information—** A [partner](/usc/26/7701.md?p=a-2) shall be treated as having complied with [subparagraph (B)](#c-1-B) of paragraph (1) with respect to an item if the [partner](/usc/26/7701.md?p=a-2)—
    - (A) demonstrates to the satisfaction of the [Secretary](/usc/26/7701.md?p=a-11-B) that the treatment of the item on the [partner](/usc/26/7701.md?p=a-2)’s return is consistent with the treatment of the item on the statement furnished to the [partner](/usc/26/7701.md?p=a-2) by the [partnership](/usc/26/7701.md?p=a-2), and
    - (B) elects to have this paragraph apply with respect to that item.
- (d) **Final decision on certain positions not binding on partnership—** Any final decision with respect to an inconsistent position identified under [subsection (c)](#c) in a proceeding to which the [partnership](/usc/26/7701.md?p=a-2) is not a party shall not be binding on the [partnership](/usc/26/7701.md?p=a-2).
- (e) **Addition to tax for failure to comply with section—** For addition to tax in the case of a [partner](/usc/26/7701.md?p=a-2)’s disregard of the requirements of this section, see part II of subchapter A of chapter 68.

## Source credit

(Added Pub. L. 114–74, title XI, § 1101(c)(1), Nov. 2, 2015, 129 Stat. 626; amended Pub. L. 115–141, div. U, title II, § 201(c)(3), Mar. 23, 2018, 132 Stat. 1173.)

## Notes

### 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 Amendment

Amendment 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.