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Federal Free Printable 2018 Schedule A (Form 8804) for 2019 Federal Penalty for Underpayment of Estimated Section 1446 Tax by Partnerships

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Penalty for Underpayment of Estimated Section 1446 Tax by Partnerships
2018 Schedule A (Form 8804)

Penalty for Underpayment of Estimated Section 1446 Tax by Partnerships Schedule A (Form 8804) Department of the Treasury Internal Revenue Service Name ▶ Attach ▶ Go OMB No. 1545-0123 to Form 8804. to www.irs.gov/Forms-Pubs/About-Schedule-A-Form-8804 for instructions and the latest information. 2018 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. Part I Reasons for Filing—Check the boxes below that apply. If any boxes are checked, the partnership must file 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 1 Current Year and Prior Year Safe Harbors Enter the total section 1446 tax shown on the partnership’s 2018 Form 8804, line 5f. If less than $500, don’t complete or file this form. The partnership doesn’t owe the penalty . . . . . . . . . . 1 2 Enter the total section 1446 tax that would have been due for 2017, without regard to reductions for certified foreign partner-level items, on the effectively connected taxable income (ECTI) allocable to foreign partners for 2017. Caution: This line 2 amount only applies if certain conditions are met. See instructions . . . . . . 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Part III Figuring the Underpayment (a) 4 (b) (c) (d) Installment due dates. Enter in columns (a) through (d) the 15th day of the 4th, 6th, 9th, and 12th months of the partnership’s tax year . . . . . . . . . . . 4 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 . . . . . 5 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 . . . . . . . . . 6 7 Complete lines 7 through 13 of one column before going to the next column. Enter amount, if any, from line 13 of the preceding column 7 8 Add lines 6 and 7 8 9 Add amounts on lines 11 and 12 of the preceding column 9 10 Subtract line 9 from line 8. If zero or less, enter -0- . 10 11 If the amount on line 10 is zero, subtract line 8 from line 9. Otherwise, enter -0- . . . . . . . . . . . . 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 . . . . . . . . 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 . . 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. 5 6 . . . . . . . . . . . . . For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 40853F Schedule A (Form 8804) 2018 Page 2 Schedule A (Form 8804) 2018 Part IV Adjusted Seasonal Installment Method (Caution: Use this method only if the base period percentage for any 6 consecutive months is at least 70%. See instructions.) Check this box if the partnership has elected to attach a schedule that expands lines 15 and 22 through 25 to reflect Regulations section 1.1446-3(a)(2). See instructions . . . . . . . . ▶ 14 a Tax year beginning in 2016 14b c Tax year beginning in 2017 14c Enter ECTI allocable to all foreign partners for each period for the tax year beginning in 2018 (see instructions for the treatment of extraordinary items). 15 16 a Enter ECTI allocable to all foreign partners for the following periods: Tax year beginning in 2015 16a b Tax year beginning in 2016 16b c Tax year beginning in 2017 16c 17 Divide the amount in each column on line 14a by the amount in column (d) on line 16a. 17 18 Divide the amount in each column on line 14b by the amount in column (d) on line 16b. 18 19 Divide the amount in each column on line 14c by the amount in column (d) on line 16c. 19 20 Add lines 17 through 19. 20 21 Divide line 20 by 3.0. 21 22a Divide line 15 by line 21. 22a b Extraordinary items. See instructions. 22b c Combine lines 22a and 22b. 22c 23 Reduction to line 22c amount for state and local taxes under Regulations section 1.1446-6(c)(1)(iii) and for certified foreign partner-level items submitted using Form 8804-C. See instructions. 23 24 Subtract line 23 from line 22c. If zero or less, enter -0-. 24 25a Multiply the ECTI on line 24 allocable to non-corporate partners by 37% (0.37). 25a b Multiply the ECTI on line 24 allocable to corporate partners by 21% (0.21). Combine lines 25a and 25b. 25b 25c 26a Divide the amount in columns (a) through (c) on line 16a by the amount in column (d) on line 16a. 26a b Divide the amount in columns (a) through (c) on line 16b by the amount in column (d) on line 16b. 26b c Divide the amount in columns (a) through (c) on line 16c by the amount in column (d) on line 16c. Add lines 26a through 26c. Divide line 27 by 3.0. 26c 27 28 Multiply the amount in columns (a) through (c) of line 25c by columns (a) through (c) of line 28. In column (d), enter the amount from line 25c, column (d). 29 c 27 28 29 (b) (c) (d) First 5 months First 8 months First 11 months First 4 months First 6 months First 9 months Entire year Enter ECTI allocable to all foreign partners for the following periods: Tax year beginning in 2015 14a b 15 (a) First 3 months Schedule A (Form 8804) 2018 Page 3 Schedule A (Form 8804) 2018 Part V Annualized Income Installment Method (a) (b) First 30 Annualization periods. See instructions. 30 31 Enter ECTI allocable to all foreign partners for each annualization period (see instructions for the treatment of extraordinary items): Total ECTI allocable to corporate partners. 31a Total ECTI allocable to non-corporate partners other than on lines 31c, 31d, and 31e. 28% rate gain (non-corporate partners only). Unrecaptured section 1250 gain (non-corporate partners only). 31b 31c 31d Adjusted net capital gain (including qualified dividend income and net section 1231 gains) (non-corporate partners only). Annualization amounts. See instructions. 31e 32 a b c d e 32 33 (c) First months (d) First months First months months Annualized ECTI allocable to all foreign partners (see instructions for the treatment of extraordinary items): a Total ECTI allocable to corporate partners (multiply line 31a by line 32). 33a b Reduction to line 33a for state and local taxes under Regulations section 1.1446-6(c)(1)(iii). See instructions. 33b ( )( )( )( ) c Reduction to line 33a for certified foreign partner-level items submitted using Form 8804-C. See instructions. Combine lines 33a, 33b, and 33c. 33c ( 33d )( )( )( ) e Total ECTI allocable to non-corporate partners other than on lines 33i, 33m, and 33q (multiply line 31b by line 32). 33e f Reduction to line 33e for state and local taxes under Regulations section 1.1446-6(c)(1)(iii). See instructions. 33f g Reduction to line 33e for certified foreign partner-level items submitted using Form 8804-C. See instructions. Combine lines 33e, 33f, and 33g. 33g 33h i 28% rate gain allocable to non-corporate partners (multiply line 31c by line 32). 33i j Reduction to line 33i for state and local taxes under Regulations section 1.1446-6(c)(1)(iii). See instructions. 33j ( )( )( )( ) k Reduction to line 33i for certified foreign partner-level items submitted using Form 8804-C. See instructions. Combine lines 33i, 33j, and 33k. 33k ( 33l )( )( )( ) d h l m Unrecaptured section 1250 gain allocable to non-corporate partners (multiply line 31d by line 32). 33m n Reduction to line 33m for state and local taxes under Regulations section 1.1446-6(c)(1)(iii). See instructions. 33n ( )( )( )( ) o Reduction to line 33m for certified foreign partner-level items submitted using Form 8804-C. See instructions. Combine lines 33m, 33n, and 33o. 33o ( 33p )( )( )( ) q Adjusted net capital gain (including qualified dividend income and net section 1231 gains) allocable to non-corporate partners (multiply line 31e by line 32). 33q r Reduction to line 33q for state and local taxes under Regulations section 1.1446-6(c)(1)(iii). See instructions. 33r ( )( )( )( ) s Reduction to line 33q for certified foreign partner-level items submitted using Form 8804-C. See instructions. Combine lines 33q, 33r, and 33s. Figure the tax on line 33 amounts as follows: Multiply line 33d by 21% (0.21). Multiply line 33h by 37% (0.37). Multiply line 33l by 28% (0.28). Multiply line 33p by 25% (0.25). Multiply line 33t by 20% (0.20). Add lines 34a through 34e. 33s ( 33t )( )( )( ) p t 34 a b c d e f 34a 34b 34c 34d 34e 34f Schedule A (Form 8804) 2018 Page 4 Schedule A (Form 8804) 2018 Part V 35 36 Annualized Income Installment Method (continued) Applicable percentage. Multiply line 34f by line 35. Part VI 37 If only Part IV or Part V is completed, enter the amount in each column from line 29 or line 36. If both parts are completed, enter the smaller of the amounts in each column from line 29 or line 36. 37 38 Add the amounts in all preceding columns of line 43. See instructions. 38 39 Adjusted seasonal or annualized income installments. Subtract line 38 from line 37. If zero or less, enter -0-. Enter 25% (0.25) of line 1 in each column. 39 40 Subtract line 43 of the preceding column from line 42 of the preceding column. Add lines 40 and 41. 41 42 Required installments. Enter the smaller of line 39 or line 42 here and on line 5. See instructions. 43 41 42 43 (b) (c) (d) 1st installment 2nd installment 3rd installment 4th installment Required Installments Note: Complete lines 37 through 43 of one column before completing the next column. 40 (a) 35 36 Schedule A (Form 8804) 2018 Page 5 Schedule A (Form 8804) 2018 Part VII Figuring the Penalty (a) 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 . . . . . . . . . . . . 45 46 Number of days on line 45 after 4/15/2018 and before 7/1/2018 46 47 Underpayment on line 12 × Number of days on line 46 × 5% (0.05) 365 48 Number of days on line 45 after 6/30/2018 and before 10/1/2018 49 Underpayment on line 12 × Number of days on line 48 × 5% (0.05) 365 50 Number of days on line 45 after 9/30/2018 and before 1/1/2019 51 Underpayment on line 12 × Number of days on line 50 × 5% (0.05) 365 52 Number of days on line 45 after 12/31/2018 and before 4/1/2019 53 Underpayment on line 12 × Number of days on line 52 × *% 365 Number of days on line 54 × *% 365 57 Underpayment on line 12 × Number of days on line 56 × *% 365 59 Underpayment on line 12 × Number of days on line 58 × *% 365 Number of days on line 60 × *% 366 Number of days on line 62 × *% 366 64 Add lines 47, 49, 51, 53, 55, 57, 59, 61, and 63 . . . . $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 63 $ $ $ $ 64 $ $ $ $ 49 $ 50 51 $ 52 54 56 58 60 61 $ 62 Number of days on line 45 after 3/31/2020 and before 5/16/2020 63 Underpayment on line 12 × $ 48 59 $ 60 Number of days on line 45 after 12/31/2019 and before 4/1/2020 61 Underpayment on line 12 × $ 57 $ 58 Number of days on line 45 after 9/30/2019 and before 1/1/2020 . (d) $ 55 $ 56 Number of days on line 45 after 6/30/2019 and before 10/1/2019 (c) $ 53 $ 54 Number of days on line 45 after 3/31/2019 and before 7/1/2019 55 Underpayment on line 12 × 47 $ (b) 62 65 Penalty. Add columns (a) through (d) of line 64. Enter the total here and on Form 8804, line 8 . . 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 www.irs.gov/irb 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 www.irs.gov/uac/e-news-subscriptions-2. Schedule A (Form 8804) 2018
Extracted from PDF file 2018-federal-8804-schedule-a.pdf, last modified December 2018

More about the Federal 8804 (Schedule A) Corporate Income Tax Estimated TY 2018

We last updated the Penalty for Underpayment of Estimated Section 1446 Tax by Partnerships in December 2018, so this is the latest version of 8804 (Schedule A), fully updated for tax year 2018. You can download or print current or past-year PDFs of 8804 (Schedule A) directly from TaxFormFinder. You can print other Federal tax forms here.

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Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal 8804 (Schedule A) from the Internal Revenue Service in December 2018.

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8804 (Schedule A) is a Federal Corporate Income Tax form. While most taxpayers have income taxes automatically withheld every pay period by their employer, taxpayers who earn money that is not subject to withholding (such as self employed income, investment returns, etc) are often required to make estimated tax payments on a quarterly basis. Failure to make correct estimated payments can result in interest or penalties.

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Federal 8804 (Schedule A)

We have a total of eight past-year versions of 8804 (Schedule A) in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2018 8804 (Schedule A)

2018 Schedule A (Form 8804)

2017 8804 (Schedule A)

2017 Schedule A (Form 8804)

2016 8804 (Schedule A)

2016 Form 8804 (Schedule A)

Penalty for Underpayment of Estimated Section 1446 Tax by Partnerships 2015 8804 (Schedule A)

2015 Form 8804 (Schedule A)

Penalty for Underpayment of Estimated Section 1446 Tax by Partnerships 2014 8804 (Schedule A)

2014 Form 8804 (Schedule A)

Penalty for Underpayment of Estimated Section 1446 Tax by Partnerships 2013 8804 (Schedule A)

2013 Form 8804 (Schedule A)

Penalty for Underpayment of Estimated Section 1446 Tax by Partnerships 2012 8804 (Schedule A)

2012 Form 8804 (Schedule A)

Penalty for Underpayment of Estimated Section 1446 Tax by Partnerships 2011 8804 (Schedule A)

2011 Form 8804 (Schedule A)


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