Form 8804 (2019)
Page 2
q Adjusted net capital gain (including qualified dividend income and net section
1231 gain) allocable to noncorporate partners . . . . . . . . . . . 4q
r Reduction to line 4q for state and local taxes under Regulations section
1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . . . . . . . 4r ( )
s Reduction to line 4q for certified foreign partner-level items submitted using
Form 8804-C . . . . . . . . . . . . . . . . . . . . .
4s ( )
t Combine lines 4q, 4r, and 4s . . . . . . . . . . . . . . . . . . . . . . . . 4t
5 Gross section 1446 tax liability:
a Multiply line 4d by 21% (0.21) . . . . . . . . . . . . . . . . 5a
b Multiply line 4h by 37% (0.37) . . . . . . . . . . . . . . . .
5b
c Multiply line 4l by 28% (0.28) . . . . . . . . . . . . . . . .
5c
d Multiply line 4p by 25% (0.25) . . . . . . . . . . . . . . . .
5d
e Multiply line 4t by 20% (0.20) . . . . . . . . . . . . . . . .
5e
f Add lines 5a through 5e . . . . . . . . . . . . . . . . . . . . . . . . . . 5f
6
a
Payments of section 1446 tax made by the partnership identified on line 1a
during its tax year (or with a request for an extension of time to file) and
amount credited from 2018 Form 8804 . . . . . . . . . . . . .
6a
b
Section 1446 tax paid or withheld by another partnership in which the
partnership identified on line 1a was a partner during the tax year (enter only
amounts reported on Form(s) 8805 and attach the Form(s) 8805 to Form 8804)
6b
c
Section 1446 tax paid or withheld by another partnership in which the
partnership identified on line 1a was a partner during the tax year (enter only
amounts reported on Form(s) 1042-S and attach the Form(s) 1042-S to
Form 8804) . . . . . . . . . . . . . . . . . . . . . .
6c
d
Section 1445(a) or 1445(e)(1) tax withheld from or paid by the partnership
identified on line 1a during the tax year for a disposition of a U.S. real property
interest (enter only amounts reported on Form(s) 8288-A and attach the
Form(s) 8288-A to Form 8804) . . . . . . . . . . . . . . . .
6d
e
Section 1445(e) tax withheld from the partnership identified on line 1a during
the tax year for a disposition of a U.S. real property interest (enter only
amounts reported on Form(s) 1042-S and attach the Form(s) 1042-S to
Form 8804) . . . . . . . . . . . . . . . . . . . . . .
6e
7 Total payments. Add lines 6a through 6e . . . . . . . . . . . . . . . . . . . . 7
8 Estimated tax penalty. Check if Schedule A (Form 8804) is attached. See instructions . . .
▶
8
9 Add lines 5f and 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
10
Balance due. If line 7 is smaller than line 9, subtract line 7 from line 9. Attach a check or money order
for the full amount payable to “United States Treasury.” Write the partnership’s U.S. EIN, tax year, and
“Form 8804” on it . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10
11 Overpayment. If line 7 is more than line 9, subtract line 9 from line 7 . . . . . . . . . . .
11
12 Amount of line 11 reported on Form(s) 8805 as allocated to partners . . . . . . . . . .
▶
12
13 Net overpayment. Subtract line 12 from line 11 . . . . . . . . . . . . . . . . . . 13
14 Refund. Amount, if any, of line 13 you want to be refunded to you . . . . . . . . . . . . 14
15 Amount of line 13 to be credited to next year’s Form 8804. Subtract line 14
from line 13 . . . . . . . . . . . . . . . . . . . . . .
15
Sign
Here
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and, to the best of my knowledge
and belief, it is true, correct, and complete. Declaration of preparer (other than general partner, limited liability company member, or withholding agent) is
based on all information of which preparer has any knowledge.
▲
Signature of general partner, limited liability company
member, or withholding agent
Title Date
Paid
Preparer
Use Only
Print/Type preparer’s name Preparer’s signature Date
Check if
self-employed
PTIN
Firm’s name
▶
Firm’s EIN
▶
Firm’s address
▶
Phone no.
Form 8804 (2019)
