This version of the form is not currently in use and is provided for reference only. Download this version of IRS Form 8804 Schedule A for the current year.
This is a tax form that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury. The document is a supplement to IRS Form 8804, Annual Return for Partnership Withholding Tax (Section 1446). Check the official IRS-issued instructions before completing and submitting the form.
Q: What is IRS Form 8804 Schedule A?
A: IRS Form 8804 Schedule A is a form used by partnerships to calculate the penalty for underpayment of estimated Section 1446 tax.
Q: What is the penalty for underpayment of estimated Section 1446 tax?
A: The penalty for underpayment of estimated Section 1446 tax is calculated using IRS Form 8804 Schedule A.
Q: Who uses IRS Form 8804 Schedule A?
A: Partnerships use IRS Form 8804 Schedule A to calculate the penalty for underpayment of estimated Section 1446 tax.
Q: What does Section 1446 refer to?
A: Section 1446 refers to the withholding tax requirements for foreign partners in partnerships.
Q: Why is there a penalty for underpayment of estimated Section 1446 tax?
A: The penalty is imposed to encourage partnerships to make accurate and timely payments of withholding tax for their foreign partners.
Form Details:
Download a fillable version of IRS Form 8804 Schedule A through the link below or browse more documents in our library of IRS Forms.