2
Schedule A (Form 8804) 2015
Page
Adjusted Seasonal Installment Method (Caution: Use this method only if the base period percentage for
Part IV
any 6 consecutive months is at least 70%. See instructions.)
(a)
(b)
(c)
(d)
Check this box if the partnership has elected to attach a schedule
that expands lines 15 and 22 through 25 to reflect Regulations
First 3
First 5
First 8
First 11
months
months
months
months
section 1.1446-3(a)(2) (see instructions) .
.
.
.
.
.
.
.
▶
14
Enter ECTI allocable to all foreign partners for the following periods:
a
Tax year beginning in 2012
14a
b
14b
Tax year beginning in 2013
c
Tax year beginning in 2014
14c
15
Enter ECTI allocable to all foreign partners for each period for the
tax year beginning in 2015 (see instructions for the treatment of
extraordinary items).
15
16
Enter ECTI allocable to all foreign partners for the following periods:
First 4 months First 6 months First 9 months
Entire year
a
Tax year beginning in 2012
16a
b
16b
Tax year beginning in 2013
c
Tax year beginning in 2014
16c
17
Divide the amount in each column on line 14a by the amount in
17
column (d) on line 16a.
18
Divide the amount in each column on line 14b by the amount in
column (d) on line 16b.
18
19
Divide the amount in each column on line 14c by the amount in
column (d) on line 16c.
19
20
20
Add lines 17 through 19.
21
Divide line 20 by 3.0.
21
22a
22a
Divide line 15 by line 21.
b
Extraordinary items (see instructions).
22b
c
Combine lines 22a and 22b.
22c
Reduction to line 22c amount for state and local taxes under
23
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
25a
39.6% (0.396).
b
Multiply the ECTI on line 24 allocable to corporate partners by 35%
25b
(0.35).
25c
c
Combine lines 25a and 25b.
26a
Divide the amount in columns (a) through (c) on line 16a by the
26a
amount in column (d) on line 16a.
b
Divide the amount in columns (a) through (c) on line 16b by the
26b
amount in column (d) on line 16b.
c
Divide the amount in columns (a) through (c) on line 16c by the
26c
amount in column (d) on line 16c.
27
27
Add lines 26a through 26c.
28
Divide line 27 by 3.0.
28
29
Multiply the amount in columns (a) through (c) of line 25c by
columns (a) through (c) of line 28. In column (d), enter the amount
from line 25c, column (d).
29
Schedule A (Form 8804) 2015