This version of the form is not currently in use and is provided for reference only. Download this version of Instructions for IRS Form 8804 Schedule A for the current year.
This document contains official instructions for IRS Form 8804 Schedule A, Penalty for Underpayment of Estimated Section 1446 Tax by Partnerships - a tax form released and collected by the Internal Revenue Service (IRS), a subdivision of the U.S. Department of the Treasury. An up-to-date fillable IRS Form 8804 Schedule A is available for download through this link.
Q: What is IRS Form 8804 Schedule A?
A: IRS Form 8804 Schedule A is a form used to report the penalty for underpayment of estimated Section 1446 tax by partnerships.
Q: What is Section 1446 tax?
A: Section 1446 tax refers to the tax withheld on foreign partners' share of effectively connected income.
Q: What is the penalty for underpayment of estimated Section 1446 tax?
A: The penalty for underpayment of estimated Section 1446 tax is reported and calculated on IRS Form 8804 Schedule A.
Q: Who is required to file IRS Form 8804 Schedule A?
A: Partnerships that have underpaid their estimated Section 1446 tax are required to file IRS Form 8804 Schedule A.
Q: Are there any exceptions or special rules for filing IRS Form 8804 Schedule A?
A: There may be exceptions or special rules depending on the specific circumstances, so it is recommended to consult the instructions or seek professional tax advice.
Q: What should I do if I have questions or need assistance with IRS Form 8804 Schedule A?
A: If you have questions or need assistance with IRS Form 8804 Schedule A, you can contact the IRS or consult with a professional tax advisor.
Instruction Details:
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