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Lines 33a, 33e, 33i, 33m, and

1. Line 31c—See section 1(h)(4) and

be considered in determining the category

the instructions for line 18, Schedule D

of income the reduction amounts offset.

33q

(Form 1040), for more information

Lines 33c, 33g, 33k, 33o, and

If the partnership has certain extraordinary

regarding 28% rate gain.

33s

items that total $1 million or more from a

2. Line 31d—See section 1(h)(6) and

particular transaction, or a section 481(a)

Enter the reduction amounts resulting from

the instructions for line 19, Schedule D

adjustment, special rules apply. Include

certified partner-level items received from

(Form 1040), for more information

these amounts on line 33a, 33e, 33i, 33m,

foreign partners using Form 8804-C. See

regarding unrecaptured section 1250 gain.

or 33q, depending upon the type of

Certification of Deductions and Losses in

3. Line 31e—Adjusted net capital gain

income against which the item applies, for

the Instructions for Forms 8804, 8805, and

is net capital gain, as defined in section

the appropriate period. Also include on

8813 for additional information. The

1222(11), reduced (but not below zero) by

line 33a, 33e, 33i, 33m, or 33q the de

netting rules under section 1(h) and Notice

the sum of (a) unrecaptured section 1250

minimis extraordinary items that the

97-59 must be considered in determining

gain and (b) 28% rate gain, plus qualified

partnership chooses to exclude from

the category of income the reduction

dividend income. See section 1(h)(3).

line 31a, 31b, 31c, 31d, or 31e,

amounts offset.

respectively. See Extraordinary items,

If the partnership has net ordinary loss,

earlier.

Part IV—Required

net short-term capital loss, or net 28% rate

loss, each net loss should be netted

Installments Under Part II

Enter on lines 33i, 33m, and 33q the

against the appropriate categories of

specified types of ECTI if the partner

and/or Part III

income and gain to determine the

would be entitled to use a preferential rate

amounts of income and gain to be entered

Line 38

on the income or gain (see Regulations

on lines 31a through 31e, respectively.

section 1.1446-3(a)(2)).

Before completing line 38 in columns (b)

Don’t enter a negative number on lines

1. Line 33i—See section 1(h)(4) and

through (d), complete lines 39 through 43

31a through 31e. See section 1(h) and

the instructions for line 18, Schedule D

in each of the preceding columns. For

Notice 97-59, 1997-45 I.R.B. 7, for rules

(Form 1040), for more information

example, complete lines 39 through 43 in

for netting gains and losses.

regarding 28% rate gain.

column (a) before completing line 38 in

Line 32—Annualization

column (b).

2. Line 33m—See section 1(h)(6) and

Amounts

the instructions for line 19, Schedule D

Line 40

(Form 1040), for more information

Enter the annualization amounts for the

Large partnerships with assets of $1 billion

regarding unrecaptured section 1250 gain.

option used on line 30. For example, if the

or more (determined as of the end of the

partnership elects Option 1, enter on

3. Line 33q—Adjusted net capital gain

preceding tax year) must increase the

line 32 the annualization amounts 6, 3,

is net capital gain, as defined in section

required installment of estimated tax

1.71429, and 1.2, in columns (a) through

1222(11), reduced (but not below zero) by

otherwise due in July, August, or

(d), respectively.

the sum of (a) unrecaptured section 1250

September of 2017 by 0.25% of the

gain and (b) 28% rate gain, plus qualified

amount that otherwise would have been

dividend income. See section 1(h)(3).

1st

2nd

3rd

4th

due for that installment. The amount of the

Install-

next required installment would be

Lines 33b, 33f, 33j, 33n, and 33r

ment

decreased by an equal amount to reflect

Enter the reduction amounts for state and

Standard

the increase in the previous installment.

Option

1.33333

local taxes under Regulations section

Line 43—Required Installments

1.1446-6(c)(1)(iii). See Reductions for

Option 1

1.71429

1.2

State and Local Taxes in the Instructions

Option 2

2.4

1.5

1.09091

For each installment, enter the smaller of

for Forms 8804, 8805, and 8813 for

line 39 or line 42 on line 43. Also enter the

additional information. The netting rules

result on line 11.

under section 1(h) and Notice 97-59 must

Paperwork Reduction Act Notice. Your use of this form is optional. It is provided to aid the partnership in determining its tax liability.

You aren’t required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form

displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents

may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential,

as required by section 6103.

The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden for business

taxpayers filing this form is approved under OMB control number 1545-0123.

If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we’d be happy

to hear from you. You can send us comments from IRS.gov/formspubs. Click on “More Information” and then on “Give us feedback.”

Or you can write to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC

20224. Don’t send the tax form to this office. Instead, keep the form for your records.

Instructions for Form 8804-W (2017)

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Instructions For Form 8804-W - Installment Payments Of Section 1446 Tax For Partnerships - 2017 Page 4

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