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See section 1(h) and Notice 97-59,

minimis extraordinary items that the

be considered in determining the category

1997-45 I.R.B. 7, for rules for netting gains

partnership chooses to exclude from

of income the reduction amounts offset.

and losses.

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

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

respectively. See Extraordinary items,

Line 32—Annualization

33s

earlier.

Amounts

Enter the reduction amounts resulting from

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

Enter the annualization amounts for the

certified partner-level items received from

specified types of ECTI if such partner

option used on line 30. For example, if the

foreign partners using Form 8804-C. See

would be entitled to use a preferential rate

partnership elects Option 1, enter on

Certification of Deductions and Losses in

on the income or gain (see Regulations

line 32 the annualization amounts 6, 3,

the Instructions for Forms 8804, 8805, and

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

1.71429, and 1.2, in columns (a) through

8813 for additional information. The

1. Line 33i—See section 1(h)(4) and

(d), respectively.

netting rules under section 1(h) and Notice

the instructions for line 18, Schedule D

97-59 must be considered in determining

(Form 1040), for more information

the category of income the reduction

1st

2nd

3rd

4th

regarding 28% rate gain.

amounts offset.

Install-

2. Line 33m—See section 1(h)(6) and

ment

Part IV—Required

the instructions for line 19, Schedule D

Standard

(Form 1040), for more information

Option

1.33333

Installments Under Part II

regarding unrecaptured section 1250 gain.

Option 1

1.71429

1.2

and/or Part III

3. Line 33q—Adjusted net capital gain

Option 2

2.4

1.5

1.09091

is net capital gain, as defined in section

Line 38

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

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

Before completing line 38 in columns (b)

the sum of (a) unrecaptured section 1250

through (d), complete lines 39 through 43

33q

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

in each of the preceding columns. For

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

If the partnership has certain extraordinary

example, complete lines 39 through 43 in

items that total $1 million or more from a

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

column (a) before completing line 38 in

particular transaction, or a section 481(a)

column (b).

Enter the reduction amounts for state and

adjustment, special rules apply. Include

local taxes under Regulations section

Line 43—Required Installments

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

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

or 33q, depending upon the type of

For each installment, enter the smaller of

State and Local Taxes in the Instructions

income against which the item applies, for

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

for Forms 8804, 8805, and 8813 for

the appropriate period. Also include on

result on line 11.

additional information. The netting rules

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

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 are not 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 this form will vary depending on individual circumstances. The estimated average time is:

Form

Learning about the law or the

Recordkeeping

Preparing the form

form

8804-W, Part I

9 hr., 34 min.

47 min.

59 min.

8804-W, Part II

21 hr., 45 min.

12 min.

33 min.

8804-W, Part III

22 hr., 28 min.

6 min.

28 min.

8804-W, Part IV

5 hr., 58 min.

6 min.

12 min.

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

happy to hear from you. You can write to the Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:M:S,

1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send the tax form to this office. Instead, keep the form for your

records.

Instructions for Form 8804-W (2013)

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Instructions For Form 8804-W (Worksheet) - Installment Payments Of Section 1446 Tax For Partnerships - 2013 Page 4

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