Schedule A (Form 8804) - Penalty For Underpayment Of Estimated Section 1446 Tax By Partnerships - 2017

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Penalty for Underpayment of Estimated
Schedule A
OMB No. 1545-0123
(Form 8804)
Section 1446 Tax by Partnerships
2017
Attach to Form 8804.
▶
Department of the Treasury
Go to for instructions and the latest information.
Internal Revenue Service
▶
Name
Employer identification number
Note: Generally, the partnership isn’t 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 don’t 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 doesn’t 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 2017 Form 8804, line 5f. If less than $500,
don’t complete or file this form. The partnership doesn’t owe the penalty .
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1
2
Enter the total section 1446 tax that would have been due for 2016, without regard to reductions for
certified foreign partner-level items, on the effectively connected taxable income (ECTI) allocable to
foreign partners for 2016.
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% (0.25) of line 3 above in each column. “Large
partnerships,” see the instructions for the amount to enter
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
Add lines 6 and 7
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8
9
Add amounts on lines 11 and 12 of the preceding column
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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.
11
Otherwise, enter -0- .
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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
12
column. Otherwise, go to line 13 .
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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. Don’t go to Part VII if there are no entries on line 12—no penalty is owed.
For Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 40853F
Schedule A (Form 8804) 2017

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