Use Form 8804 to report the total liability under section 1446 for the partnership¡¯s tax year. Form 8804 is also a transmittal form for Form(s) 8805.
Current revision
Recent developments
Partnerships may use EFTPS -- 25-SEPT-2024
Applicability date of certain regulations under sections 1446(a) and (f)
Schedules
Partnerships that have effectively connected taxable income (ECTI) allocable to foreign partners use this schedule to determine:
- Whether they are subject to the penalty for underpayment of estimated tax and, if so,
- The amount of the underpayment penalty.
Schedule A (Form 8804) PDF
Instructions for Schedule A (Form 8804) PDF
All Schedule A (Form 8804) revisions