Illustration of an IRS Form 8986 with a September 15 deadline calendar and a partnership tier flow chart
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BBA Partnership Audit 2026: Form 8986 Push-Out Deadline

When is the BBA partnership push-out deadline for a pass-through partner? If you received a Form 8986 tied to a partnership that filed an Administrative Adjustment Request (AAR) or was audited under the BBA partnership audit regime, the deadline to pay or push out further is generally September 15, 2026 — the exact date is…