Form 8804-W Form 8804-W Installment Payments of Section 1446 Tax for Partnership

Form

8804-W

(WORKSHEET)
Department of the Treasury
Internal Revenue Service

Part I
1

Installment Payments of Section 1446 Tax
for Partnerships

For calendar year 2012, or tax year beginning

, 2012, ending

OMB No. 1545-1991

, 20

(Keep for the partnership’s records—Do not send to the Internal Revenue Service.)

2012

Determination of Installment Payments

Foreign partner’s allocable share of effectively connected taxable
income (ECTI) expected for the tax year (see instructions):

a Net ordinary income and net short-term capital gain . . . . . . .
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
)
1c (
using Form 8804-C
. . . . . . . . . . . . . . . . .
d Combine lines 1a, 1b, and 1c . . . . . . . . . . . . . . . . . . . . . . .
1d
e 28% rate gain (non-corporate partners only) . . . . . . . . .
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
1g (
)
using Form 8804-C
. . . . . . . . . . . . . . . . .
h Combine lines 1e, 1f, and 1g . . . . . . . . . . . . . . . . . . . . . . .
1h
i Unrecaptured section 1250 gain (non-corporate partners only) . . .
1i
j Reduction to line 1i for state and local taxes under Regulations section
)
1j (
1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . . . . .
k Reduction to line 1i for certified foreign partner-level items submitted
)
1k (
using Form 8804-C
. . . . . . . . . . . . . . . . .
l Combine lines 1i, 1j, and 1k . . . . . . . . . . . . . . . . . . . . . . . .
1l
m Qualified dividend income and net long-term capital gain (including net
section 1231 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 (
1p
p Combine lines 1m, 1n, and 1o . . . . . . . . . . . . . . . . . . . . . . .
2
Multiply line 1d by 35% . . . . . . . . . . . . . . . . . . . . . . . . .
2
3
Multiply line 1h by 28% . . . . . . . . . . . . . . . . . . . . . . . . .
3
4
Multiply line 1l by 25% . . . . . . . . . . . . . . . . . . . . . . . . .
4
5
Multiply line 1p by 15% . . . . . . . . . . . . . . . . . . . . . . . . .
5
6
Add lines 2 through 5 . . . . . . . . . . . . . . . . . . . . . . . . . .
6
Note. If the aggregate line 6 amount of all foreign partners is less than $500, the partnership is not
required to make estimated tax payments.
7

8

9
10

11
12

Enter the total section 1446 tax that would have been due for 2011, 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 foreign partners for 2011 . . . . . . . . .

7
Caution. This line 7 amount only applies if certain conditions are met (see instructions).
Enter the smaller of line 6 or line 7 (however, see Caution below). If the line 7 amount does not
apply, enter the amount from line 6 on line 8 . . . . . . . . . . . . . . . . . .
8
Caution. If, for any installment payment, line 6 is smaller than line 7 and you enter that smaller line 6 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)
Installment due dates (see
instructions) . . . . . . .
9
Enter 25% of line 8 in columns (a) through
(d) unless the partnership uses the
annualized income installment method or the
adjusted seasonal installment method.
Special rules apply to partnerships with
assets of $1 billion or more (see instructions)
Enter certain amounts paid or credited
for each period (see instructions) . .
Balance due. Subtract line 11
from line 10 . . . . . . .

10
11
12

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 40849X

Form 8804-W (2012)

Page 2

Form 8804-W (WORKSHEET) 2012

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%.)

Enter the foreign partner’s allocable share of ECTI for the
following periods:
a Tax year beginning in 2009
b Tax year beginning in 2010
c Tax year beginning in 2011
14
Enter the foreign partner’s allocable share of ECTI for each
period for the tax year beginning in 2012 (see instructions for
the treatment of extraordinary items).

(a)

(b)

(c)

(d)

First 3
months

First 5
months

First 8
months

First 11
months

First 4
months

First 6
months

First 9
months

Entire year

(a)
First
months

(b)
First
months

(c)
First
months

13

15

Enter the foreign partner’s allocable share of ECTI for the
following periods:

a
b
c
16

Tax year beginning in 2009
Tax year beginning in 2010
Tax year beginning in 2011
Divide the amount in each column on line 13a by the amount
in column (d) on line 15a.
Divide the amount in each column on line 13b by the amount
in column (d) on line 15b.
Divide the amount in each column on line 13c by the amount
in column (d) on line 15c.

17
18
19
20
21a
b
c
22

Add lines 16 through 18.
Divide line 19 by 3.0.
Divide line 14 by line 20.
Extraordinary items (see instructions).
Combine lines 21a and 21b.
Reduction to line 21c amount for state and local taxes under
Regulations section 1.1446-6(c)(1)(iii) and for certified foreign partnerlevel items submitted using Form 8804-C (see instructions).

23
24
25a

Subtract line 22 from line 21c. If zero or less, enter -0-.
Multiply line 23 by 35%.
Divide the amount in columns (a) through (c) on line 15a by the
amount in column (d) on line 15a.
b Divide the amount in columns (a) through (c) on line 15b by the
amount in column (d) on line 15b.
c Divide the amount in columns (a) through (c) on line 15c by the
amount in column (d) on line 15c.
26
Add lines 25a through 25c.
27
Divide line 26 by 3.0.
28
Multiply the amount in columns (a) through (c) of line 24 by the
amount in the corresponding column of line 27. In column (d),
enter the amount from line 24, column (d).

Part III
29
30

13a
13b
13c

14

15a
15b
15c
16
17
18
19
20
21a
21b
21c

22
23
24
25a
25b
25c
26
27

28

Annualized Income Installment Method (see instructions)

Annualization periods (see instructions).
Enter the foreign partner’s allocable share of ECTI for each annualization
period (see instructions for the treatment of extraordinary items):
a Net ordinary income and net short-term capital gain.
b 28% rate gain (non-corporate partners only).
c Unrecaptured section 1250 gain (non-corporate partners only).
d Qualified dividends and net long-term capital gain (including
net section 1231 gain) (non-corporate partners only).

29

(d)
First
months

30a
30b
30c
30d

Form 8804-W (2012)

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Form 8804-W (WORKSHEET) 2012

Part III

Annualized Income Installment Method (continued)
(a)

31
32

Annualization amounts (see instructions).

(b)

(c)

(d)

31

Foreign partner’s annualized allocable share of ECTI (see instructions for
the treatment of extraordinary items, and for rules regarding the reductions
for state and local taxes and certified foreign partner-level items):

a
b
c
d
e
f
g
h
i
j
k
l
m

n
o
p
33
a
b
c
d
e
34
35

Net ordinary income and net short-term capital gain (multiply
line 30a by line 31).
32a
Reduction to line 32a for state and local taxes under
Regulations section 1.1446-6(c)(1)(iii).
32b (
Reduction to line 32a for certified foreign partner-level items
submitted using Form 8804-C.
32c (
Combine lines 32a, 32b, and 32c.
32d
28% rate gain allocable to non-corporate partners (multiply
line 30b by line 31).
32e
Reduction to line 32e for state and local taxes under
Regulations section 1.1446-6(c)(1)(iii).
32f (
Reduction to line 32e for certified foreign partner-level items
submitted using Form 8804-C.
32g (
Combine lines 32e, 32f, and 32g.
32h
Unrecaptured section 1250 gain allocable to non-corporate
partners (multiply line 30c by line 31).
32i
Reduction to line 32i for state and local taxes under
Regulations section 1.1446-6(c)(1)(iii).
32j (
Reduction to line 32i for certified foreign partner-level items
submitted using Form 8804-C.
32k (
Combine lines 32i, 32j, and 32k.
32l
Qualified dividend income and net long-term capital gain
(including net section 1231 gain) allocable to non-corporate
partners (multiply line 30d by line 31).
32m
Reduction to line 32m for state and local taxes under
Regulations section 1.1446-6(c)(1)(iii).
32n (
Reduction to line 32m for certified foreign partner-level items
submitted using Form 8804-C.
32o (
Combine lines 32m, 32n, and 32o.
32p
Figure the tax on line 32 amounts as follows:
Multiply line 32d by 35%.
33a
Multiply line 32h by 28%.
33b
Multiply line 32l by 25%.
33c
Multiply line 32p by 15%.
33d
Add lines 33a through 33d.
33e
Applicable percentage.
34
Multiply line 33e by line 34.
35

Part IV

37
38
39
40
41
42

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25%

50%

75%

100%

1st
installment

2nd
installment

3rd
installment

4th
installment

Required Installments Under Part II and/or Part III

Note. Complete lines 36 through 42 of one column before
completing the next column.
36

)(

If only Part II or Part III is completed, enter the amount in each
column from line 28 or line 35. If both parts are completed, enter
the smaller of the amounts in each column from line 28 or line 35.
Add the amounts in all preceding columns of line 42 (see instructions).
Adjusted seasonal or annualized income installments.
Subtract line 37 from line 36. If zero or less, enter -0-.
Enter 25% of line 6 in each column. Note. Partnerships with assets of
$1 billion or more, see the instructions for line 10 for the amounts to enter.
Subtract line 42 of the preceding column from line 41 of the
preceding column.
Add lines 39 and 40.
Required installments. Enter the smaller of line 38 or line 41
here and on line 10.

36
37
38
39
40
41
42

Form 8804-W (2012)