Form 8804-W - Installment Payments Of Section 1446 Tax For Partnerships - 2017
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48804-W
Installment Payments of Section 1446 Tax for Partnerships
OMB No. 1545-0123
Form
Go to for instructions and the latest information.
▶
(WORKSHEET)
2018
For calendar year 2018, or tax year beginning
, 2018, ending
, 20
Department of the Treasury
Internal Revenue Service
(Keep for the partnership’s records—Do not send to the Internal Revenue Service.)
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 .
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1a
b Reduction to line 1a for state and local taxes under Regulations section
1b (
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1.1446-6(c)(1)(iii)
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c Reduction to line 1a for certified foreign partner-level items submitted using Form 8804-C
1c (
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d Combine lines 1a, 1b, and 1c
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1d
e Total ECTI allocable to non-corporate partners other than on lines 1i, 1m, and 1q
1e
1f (
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f
Reduction to line 1e for state and local taxes under Regulations section 1.1446-6(c)(1)(iii)
1g (
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g Reduction to line 1e for certified foreign partner-level items submitted using Form 8804-C
h Combine lines 1e, 1f, and 1g
1h
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i
28% rate gain (non-corporate partners only)
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1i
1j (
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Reduction to line 1i for state and local taxes under Regulations section 1.1446-6(c)(1)(iii)
k Reduction to line 1i for certified foreign partner-level items submitted using Form 8804-C
1k (
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l
Combine lines 1i, 1j, and 1k .
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1l
m Unrecaptured section 1250 gain (non-corporate partners only)
1m
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1n (
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n Reduction to line 1m for state and local taxes under Regulations section 1.1446-6(c)(1)(iii)
1o (
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o Reduction to line 1m for certified foreign partner-level items submitted using Form 8804-C
1p
p Combine lines 1m, 1n, and 1o .
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q
Adjusted net capital gain (including qualified dividend income and net
1q
section 1231 gain) (non-corporate partners only) .
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r
1r (
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Reduction to line 1q for state and local taxes under Regulations section 1.1446-6(c)(1)(iii)
s
Reduction to line 1q for certified foreign partner-level items submitted
1s (
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using Form 8804-C
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1t
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Combine lines 1q, 1r, and 1s
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2
Multiply line 1d by 21% (0.21) .
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3
Multiply line 1h by 37% (0.37) .
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4
Multiply line 1l by 28% (0.28)
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5
Multiply line 1p by 25% (0.25) .
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6
Multiply line 1t by 20% (0.20)
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6
Add lines 2 through 6 .
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7
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 2017, 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 2017
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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
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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 .
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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 .
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11
12
Enter certain amounts paid or credited
for each period. See instructions .
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13
Balance due. Subtract line 12
from line 11 .
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13
8804-W
For Paperwork Reduction Act Notice, see instructions.
Form
(2018)
Cat. No. 40849X
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