2
Form 8804-W (WORKSHEET) 2018
Page
Part II
Adjusted Seasonal Installment Method (see instructions)
(Use this method only if the base period percentage for any 6 consecutive months is at least 70%.)
(a)
(b)
(c)
(d)
First 3
First 5
First 8
First 11
months
months
months
months
Enter ECTI allocable to all foreign partners for the following
14
periods.
a Tax year beginning in 2015
14a
b Tax year beginning in 2016
14b
c Tax year beginning in 2017
14c
15
Enter ECTI allocable to all foreign partners for each period for
the tax year beginning in 2018. See instructions for the
treatment of extraordinary items.
15
First 4
First 6
First 9
Entire year
months
months
months
Enter ECTI allocable to all foreign partners for the following
16
periods.
a Tax year beginning in 2015
16a
b Tax year beginning in 2016
16b
c Tax year beginning in 2017
16c
Divide the amount in each column on line 14a by the amount
17
in column (d) on line 16a.
17
Divide the amount in each column on line 14b by the amount
18
in column (d) on line 16b.
18
Divide the amount in each column on line 14c by the amount
19
in column (d) on line 16c.
19
20
Add lines 17 through 19.
20
21
21
Divide line 20 by 3.0.
22a Divide line 15 by line 21.
22a
b Extraordinary items (see instructions).
22b
c Combine lines 22a and 22b.
22c
23
Reduction to line 22c amount for state and local taxes under
Regulations section 1.1446-6(c)(1)(iii) and for certified foreign partner-
level items submitted using Form 8804-C. See instructions.
23
24
Subtract line 23 from line 22c. If zero or less, enter -0-.
24
25a Multiply the ECTI on line 24 allocable to non-corporate
partners by 37% (0.37).
25a
b Multiply the ECTI on line 24 allocable to corporate partners by
21% (0.21).
25b
c Combine lines 25a and 25b.
25c
26a Divide the amount in columns (a) through (c) on line 16a by the
amount in column (d) on line 16a.
26a
b Divide the amount in columns (a) through (c) on line 16b by the
amount in column (d) on line 16b.
26b
c Divide the amount in columns (a) through (c) on line 16c by the
amount in column (d) on line 16c.
26c
27
Add lines 26a through 26c.
27
28
28
Divide line 27 by 3.0.
29
Multiply the amount in columns (a) through (c) of line 25c by the
amount in the corresponding column of line 28. In column (d), enter
the amount from line 25c, column (d). See line 37 for instructions.
29
8804-W
Form
(2018)