Schedule A (Form 8804) - Penalty For Underpayment Of Estimated Section 1446 Tax By Partnerships - 2012

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Penalty for Underpayment of Estimated
Schedule A
OMB No. 1545-1119
(Form 8804)
Section 1446 Tax by Partnerships
2012
Attach to Form 8804.
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Department of the Treasury
For information about Schedule A (Form 8804) and its instructions, go to
Internal Revenue Service
▶
Name
Employer identification number
Note. Generally, the partnership is not required to file this Schedule A (see Part I below for exceptions) because the IRS will figure any penalty
owed and bill the partnership. However, the partnership may still use this Schedule A to figure the penalty. If so, enter the amount from line 65
of this Schedule A on line 8 of Form 8804, but do not attach this Schedule A.
Reasons for Filing—Check the boxes below that apply. If any boxes are checked, the partnership must file
Part I
Schedule A (Form 8804) even if it does not owe a penalty (see instructions).
The partnership is using the adjusted seasonal installment method.
The partnership is using the annualized income installment method.
Part II
Current Year and Prior Year Safe Harbors
1
Enter the total section 1446 tax shown on the partnership’s 2012 Form 8804, line 5e. If less than $500, do
not complete or file this form. The partnership does not owe the penalty
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1
2
Enter the total section 1446 tax that would have been due for 2011, without regard to reductions for
certified foreign partner-level items, on the effectively connected taxable income (ECTI) allocable to
foreign partners for 2011.
Caution: This line 2 amount only applies if certain conditions are met (see instructions) .
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2
3
Enter the smaller of line 1 or line 2. If the partnership is required to skip line 2, enter the amount from
line 1
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3
Figuring the Underpayment
Part III
(a)
(b)
(c)
(d)
4
Installment due dates. Enter in columns (a) through (d)
the 15th day of the 4th, 6th, 9th, and 12th months of the
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partnership’s tax year .
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5
Required installments. If the partnership uses the
adjusted
seasonal
installment
method
and/or
the
annualized income installment method, enter the amounts
from line 43. If neither of those methods is used, enter
25% of line 3 above in each column .
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5
6
Estimated section 1446 tax paid or credited for each
period (see instructions). For column (a) only, enter the
amount from line 6 on line 10 .
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6
Complete lines 7 through 13 of one column before
going to the next column.
7
Enter amount, if any, from line 13 of the preceding column
7
8
8
Add lines 6 and 7
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9
Add amounts on lines 11 and 12 of the preceding column
9
10
10
Subtract line 9 from line 8. If zero or less, enter -0- .
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11
If the amount on line 10 is zero, subtract line 8 from line 9.
Otherwise, enter -0- .
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11
12
Underpayment. If line 10 is less than or equal to line 5,
subtract line 10 from line 5. Then go to line 7 of the next
column. Otherwise, go to line 13 .
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12
13
Overpayment. If line 5 is less than line 10, subtract line 5
from line 10. Then go to line 7 of the next column
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13
Go to Part VII on page 5 to figure the penalty. Do not go to Part VII if there are no entries on line 12—no penalty is owed.
For Paperwork Reduction Act Notice, see separate instructions.
Schedule A (Form 8804) 2012
Cat. No. 40853F

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