5
Schedule A (Form 8804) 2017
Page
Figuring the Penalty
Part VII
(a)
(b)
(c)
(d)
44 Enter the date of payment or the 15th day of the 3rd month
after the close of the tax year, whichever is earlier. See
instructions. Partnerships that keep their records and
books of account outside the United States and Puerto
Rico: Use 6th month instead of 3rd month.
44
45 Number of days from due date of installment on line 4 to the
date shown on line 44 .
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45
46
46
Number of days on line 45 after 4/15/2017 and before 7/1/2017
.
.
47 $
$
$
$
47
Underpayment on line 12 × Number of days on line 46
× 4% (0.04)
365
48
48
Number of days on line 45 after 6/30/2017 and before 10/1/2017 .
.
49 $
$
$
$
49
Underpayment on line 12 × Number of days on line 48
× 4% (0.04)
365
50
50
Number of days on line 45 after 9/30/2017 and before 1/1/2018
.
.
51 $
$
$
$
51
Underpayment on line 12 × Number of days on line 50
× 4% (0.04)
365
52
52
Number of days on line 45 after 12/31/2017 and before 4/1/2018 .
.
53 $
$
$
$
53
Underpayment on line 12 × Number of days on line 52
× *% .
.
365
54
54
Number of days on line 45 after 3/31/2018 and before 7/1/2018
.
.
55 $
$
$
$
55
Underpayment on line 12 × Number of days on line 54
× *%
.
.
365
56
56
Number of days on line 45 after 6/30/2018 and before 10/1/2018 .
.
57 $
$
$
$
57
Underpayment on line 12 × Number of days on line 56
× *%
.
.
365
58
58
Number of days on line 45 after 9/30/2018 and before 1/1/2019
.
.
59 $
$
$
$
59
Underpayment on line 12 × Number of days on line 58
× *%
.
.
365
60
60
Number of days on line 45 after 12/31/2018 and before 4/1/2019 .
.
61 $
$
$
$
61
Underpayment on line 12 × Number of days on line 60
× *%
.
.
365
62
62
Number of days on line 45 after 3/31/2019 and before 5/16/2019 .
.
63 $
$
$
$
63
Underpayment on line 12 × Number of days on line 62
× *%
.
.
365
64 $
$
$
$
64
Add lines 47, 49, 51, 53, 55, 57, 59, 61, and 63
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65
Penalty. Add columns (a) through (d) of line 64. Enter the total here and on Form 8804,
line 8 .
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65 $
* Use the penalty interest rate for each calendar quarter, which the IRS will determine during the first month in the preceding quarter. These
rates are published quarterly in an IRS News Release and in a revenue ruling in the Internal Revenue Bulletin (IRB). Go to for
the IRBs. You can subscribe to IRS Newswire to receive news releases of the quarterly interest rates, and IRS GuideWire to receive emails
with a link to the revenue rulings in which the quarterly interest rates are published by going to
Schedule A (Form 8804) 2017