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.
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.
Q: What is IRS Form 8804-W?
A: IRS Form 8804-W is a form used by partnerships to make installment payments of Section 1446 tax.
Q: What are installment payments of Section 1446 tax?
A: Installment payments of Section 1446 tax are payments made by partnerships to cover their tax liability.
Q: What is Section 1446 tax?
A: Section 1446 tax refers to the tax withholding requirement on certain foreign partners in a partnership.
Q: Who needs to file IRS Form 8804-W?
A: Partnerships that have a tax liability under Section 1446 need to file IRS Form 8804-W.
Q: What is the purpose of IRS Form 8804-W?
A: The purpose of IRS Form 8804-W is to facilitate the payment of Section 1446 tax by partnerships in installments.
Q: Are there any penalties for not filing IRS Form 8804-W?
A: Yes, there can be penalties for not filing IRS Form 8804-W or for underpayment of the required Section 1446 tax.
Q: When is the deadline to file IRS Form 8804-W?
A: The deadline to file IRS Form 8804-W depends on the tax year of the partnership. It is typically due by the fifteenth day of the sixth month after the end of the partnership's tax year.
Q: Can I make installment payments for Section 1446 tax electronically?
A: Yes, partnerships can make installment payments for Section 1446 tax electronically through the Electronic Federal Tax Payment System (EFTPS).
Form Details:
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