Penalty for Underpayment of Estimated Section 1446 Tax by Partnerships.
Use Form 8804 to pay and report section 1446 withholding tax based on effectively connected taxable income (ECTI) allocable to foreign partners (as defined in section 1446(e)).
Use Form 8804, Annual Return for Partnership Withholding Tax (Section 1446), to report the total liability under section 1446 for the partnership's tax year. Form 8804 is also a transmittal form for Form(s) 8805.
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2 Comments
Paul Davidson 7 May 15
Just in case anyone need to fill out an IRS form 8804 Schedule A, I found a blank form in this link pdf.ac/6LKfo. This site PDFfiller also has several related forms that you might find useful.Mitsue Dunkel 21 Nov 15
Savvy ideas . I loved the analysis ! Does someone know if my assistant would be able to grab a template IRS 8804 - Schedule A form to complete ?