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This version of the form is not currently in use and is provided for reference only. Download this version of
IRS Form 8804-W
for the current year.
IRS Form 8804-W Installment Payments of Section 1446 Tax for Partnerships
What Is IRS Form 8804-W?
This is a tax form that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury. Check the official IRS-issued instructions before completing and submitting the form.
FAQ
Q: What is IRS Form 8804-W?
A: IRS Form 8804-W is used to make installment payments of Section 1446 tax for partnerships.
Q: What is Section 1446 tax?
A: Section 1446 tax is the withholding tax on effectively connectedtaxable income allocated to foreign partners.
Q: Who needs to file IRS Form 8804-W?
A: Partnerships that have foreign partners who are subject to Section 1446 tax need to file this form.
Q: What are installment payments?
A: Installment payments are partial payments made over time to satisfy the total tax liability.
Q: When is IRS Form 8804-W due?
A: The due date for filing this form depends on the partnership's tax year, but it is generally due on the 15th day of the 4th, 6th, 9th, and 12th months of the tax year.
Q: What happens if I don't file IRS Form 8804-W?
A: Failure to file this form or make the installment payments on time may result in penalties or interest charges.
Q: Can I request an extension to file IRS Form 8804-W?
A: Yes, you can request an extension by filing Form 7004.
Q: Is IRS Form 8804-W the only form I need to file for Section 1446 tax?
A: No, in addition to Form 8804-W, you may also need to file Form 8805 to report the income allocated to foreign partners.
Form Details:
- A 4-page form available for download in PDF;
- This form cannot be used to file taxes for the current year. Choose a more recent version to file for the current tax year;
- Editable, printable, and free;
- Fill out the form in our online filing application.
Download a fillable version of IRS Form 8804-W through the link below or browse more documents in our library of IRS Forms.
Download IRS Form 8804-W Installment Payments of Section 1446 Tax for Partnerships
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