Form 8804-W
(WORKSHEET)
Department of the Treasury
Internal Revenue Service
Installment Payments of Section 1446 Tax for Partnerships
▶
Go to www.irs.gov/Form8804W for instructions and the latest information.
For calendar year 2019, or tax year beginning
, 2019, ending , 20
(Keep for the partnership’s records—Do not send to the Internal Revenue Service.)
OMB No. 1545-0123
2019
Part I
Determination of Installment Payments
1 Allocable share of effectively connected taxable income (ECTI)
expected for the tax year for all foreign partners (see instructions):
a Total ECTI allocable to corporate partners . . . . . . . . . .
1a
b Reduction to line 1a for state and local taxes under Regulations section
1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . . . . .
1b
( )
c
Reduction to line 1a for certified foreign partner-level items submitted using Form 8804-C
1c
( )
d Combine lines 1a, 1b, and 1c . . . . . . . . . . . . . . . . . . . . . . . 1d
e
Total ECTI allocable to non-corporate partners other than on lines 1i, 1m, and 1q
1e
f
Reduction to line 1e for state and local taxes under Regulations section 1.1446-6(c)(1)(iii)
1f
( )
g
Reduction to line 1e for certified foreign partner-level items submitted using Form 8804-C
1g
( )
h Combine lines 1e, 1f, and 1g . . . . . . . . . . . . . . . . . . . . . . . 1h
i 28% rate gain (non-corporate partners only) . . . . . . . . . 1i
j
Reduction to line 1i for state and local taxes under Regulations section 1.1446-6(c)(1)(iii)
1j ( )
k
Reduction to line 1i for certified foreign partner-level items submitted using Form 8804-C
1k
( )
l Combine lines 1i, 1j, and 1k . . . . . . . . . . . . . . . . . . . . . . . . 1l
m Unrecaptured section 1250 gain (non-corporate partners only) . . . 1m
n
Reduction to line 1m for state and local taxes under Regulations section 1.1446-6(c)(1)(iii)
1n
( )
o
Reduction to line 1m for certified foreign partner-level items submitted using Form 8804-C
1o
( )
p Combine lines 1m, 1n, and 1o . . . . . . . . . . . . . . . . . . . . . . .
1p
q
Adjusted net capital gain (including qualified dividend income and net
section 1231 gain) (non-corporate partners only) . . . . . . . .
1q
r
Reduction to line 1q for state and local taxes under Regulations section 1.1446-6(c)(1)(iii)
1r
( )
s
Reduction to line 1q for certified foreign partner-level items submitted
using Form 8804-C . . . . . . . . . . . . . . . . .
1s
( )
t Combine lines 1q, 1r, and 1s . . . . . . . . . . . . . . . . . . . . . . .
1t
2 Multiply line 1d by 21% (0.21) . . . . . . . . . . . . . . . . . . . . . . . 2
3 Multiply line 1h by 37% (0.37) . . . . . . . . . . . . . . . . . . . . . . . 3
4 Multiply line 1l by 28% (0.28) . . . . . . . . . . . . . . . . . . . . . . . 4
5 Multiply line 1p by 25% (0.25) . . . . . . . . . . . . . . . . . . . . . . . 5
6 Multiply line 1t by 20% (0.20) . . . . . . . . . . . . . . . . . . . . . . . 6
7
Add lines 2 through 6 . . . . . . . . . . . . . . . . . . . . . . . . . .
7
Note: If the aggregate line 7 amount of all foreign partners is less than $500, the partnership is not
required to make estimated tax payments.
8
Enter the total section 1446 tax that would have been due for 2018, without regard to
reductions for certified foreign partner-level items or state and local taxes under Regulations
section 1.1446-6(c)(1)(iii), on ECTI allocable to all foreign partners for 2018 . . . . . . . .
8
Caution: This line 8 amount only applies if certain conditions are met. See instructions.
9
Enter the smaller of line 7 or line 8 (however, see Caution below). If the line 8 amount does not
apply, enter the amount from line 7 on line 9 . . . . . . . . . . . . . . . . . .
9
Caution: If, for any installment payment, line 7 is smaller than line 8 and you enter that smaller line 7 amount, you will not
qualify for the prior year safe harbor when determining any penalty due on Schedule A (Form 8804). See instructions.
(a) (b) (c) (d)
10
Installment due dates. See
instructions . . . . . . .
10
11
Enter 25% (0.25) of line 9 in
columns (a) through (d). If the
partnership uses the annualized
income installment method or the
adjusted seasonal installment
method, then enter the amount
from line 43 . . . . . . .
11
12
Enter certain amounts paid or credited
for each period. See instructions . .
12
13
Balance due. Subtract line 12
from line 11 . . . . . . .
13
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 40849X
Form 8804-W (2019)
