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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 Schedule A
for the current year.
IRS Form 8804 Schedule A Penalty for Underpayment of Estimated Section 1446 Tax by Partnerships
What Is IRS Form 8804 Schedule A?
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 Schedule A?
A: IRS Form 8804 Schedule A is a form used by partnerships to report penalty for underpayment of estimated Section 1446 tax.
Q: What is the penalty for underpayment of estimated Section 1446 tax by partnerships?
A: The penalty for underpayment of estimated Section 1446 tax by partnerships is reported on IRS Form 8804 Schedule A.
Q: Who uses IRS Form 8804 Schedule A?
A: Partnerships use IRS Form 8804 Schedule A to report penalty for underpayment of estimated Section 1446 tax.
Q: What is Section 1446 tax?
A: Section 1446 tax refers to the withholding tax on income effectively connected with a U.S. trade or business that is allocable to foreign partners in a partnership.
Q: Why would a partnership incur a penalty for underpayment of estimated Section 1446 tax?
A: A partnership may incur a penalty for underpayment of estimated Section 1446 tax if it fails to withhold or pay the required amount of tax on income allocated to foreign partners.
Q: What are the consequences of underpaying Section 1446 tax?
A: Consequences of underpaying Section 1446 tax may include penalties and interest charges.
Q: Do all partnerships need to file IRS Form 8804 Schedule A?
A: No, only partnerships that have incurred a penalty for underpayment of estimated Section 1446 tax need to file IRS Form 8804 Schedule A.
Q: Can I file IRS Form 8804 Schedule A electronically?
A: Yes, you can file IRS Form 8804 Schedule A electronically if you meet the e-filing requirements.
Q: What is the deadline for filing IRS Form 8804 Schedule A?
A: The deadline for filing IRS Form 8804 Schedule A is usually the same as the partnership's income tax return due date, including extensions.
Form Details:
- A 5-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 Schedule A through the link below or browse more documents in our library of IRS Forms.
Download IRS Form 8804 Schedule A Penalty for Underpayment of Estimated Section 1446 Tax by Partnerships
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