Form 8804-W - Installment Payments Of Section 1446 Tax For Partnerships - 2012
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38804-W
Installment Payments of Section 1446 Tax
OMB No. 1545-1991
Form
for Partnerships
2012
(WORKSHEET)
For calendar year 2012, or tax year beginning
, 2012, ending
, 20
Department of the Treasury
Internal Revenue Service
(Keep for the partnership’s records—Do not send to the Internal Revenue Service.)
Part I
Determination of Installment Payments
1
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 .
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1a
b Reduction to line 1a for state and local taxes under Regulations section
1b (
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1.1446-6(c)(1)(iii)
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c Reduction to line 1a for certified foreign partner-level items submitted
1c (
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using Form 8804-C
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d Combine lines 1a, 1b, and 1c
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1d
e 28% rate gain (non-corporate partners only)
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1e
f
Reduction to line 1e for state and local taxes under Regulations section
1f (
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1.1446-6(c)(1)(iii)
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g Reduction to line 1e for certified foreign partner-level items submitted
1g (
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using Form 8804-C
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h Combine lines 1e, 1f, and 1g
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1h
i
Unrecaptured section 1250 gain (non-corporate partners only)
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1i
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Reduction to line 1i for state and local taxes under Regulations section
1j
(
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1.1446-6(c)(1)(iii)
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k
Reduction to line 1i for certified foreign partner-level items submitted
1k (
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using Form 8804-C
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l
Combine lines 1i, 1j, and 1k .
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1l
m Qualified dividend income and net long-term capital gain (including net
1m
section 1231 gain) (non-corporate partners only) .
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n Reduction to line 1m for state and local taxes under Regulations
1n (
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section 1.1446-6(c)(1)(iii) .
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o Reduction to line 1m for certified foreign partner-level items submitted
1o (
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using Form 8804-C
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1p
p Combine lines 1m, 1n, and 1o .
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2
2
Multiply line 1d by 35% .
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3
Multiply line 1h by 28% .
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3
4
Multiply line 1l by 25%
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5
Multiply line 1p by 15% .
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5
6
6
Add lines 2 through 5 .
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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
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
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7
Caution. This line 7 amount only applies if certain conditions are met (see instructions).
8
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
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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)
9
Installment
due
dates
(see
instructions) .
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9
10
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)
10
11
Enter certain amounts paid or credited
for each period (see instructions) .
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12
Balance due. Subtract line 11
from line 10 .
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12
8804-W
For Paperwork Reduction Act Notice, see instructions.
Form
(2012)
Cat. No. 40849X
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