Installment Payments of Section 1446 Tax for Partnerships

• Issuer: Treasury Department
• Section: Treasury Department

Form 8804-W

2024

Installment Payments of Section 1446 Tax for Partnerships

Department of the Treasury

Internal Revenue Service

Go to www.irs.gov/Form8804W for instructions and the latest information.

OMB No. 1545-0123

For calendar year 2024, or tax year beginning

, 2024, ending , 20

(WORKSHEET for the partnership’s records—Do Not File)

Part I Determination of Installment Payments

1

Allocable share of effectively connected taxable income (ECTI) expected for the

tax year for all foreign partners. See instructions.

aTotal ECTI allocable to corporate partners . . . . . . . . . . . . 1a

b Reduction to line 1a for state and local taxes under Regulations section

1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . . . . . . . 1b ( )

c Reduction to line 1a for certified foreign partner-level items submitted using

Form 8804-C ..................... 1c ( )

dCombine lines 1a, 1b, and 1c . . . . . . . . . . . . . . . . . . . . . . . . 1d

e

Total ECTI allocable to non-corporate partners other than on lines 1i, 1m, and 1q

1e

f Reduction to line 1e for state and local taxes under Regulations section

1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . . . . . . . 1f ( )

g Reduction to line 1e for certified foreign partner-level items submitted using

Form 8804-C ..................... 1g ( )

hCombine lines 1e, 1f, and 1g . . . . . . . . . . . . . . . . . . . . . . . . 1h

i28% rate gain (non-corporate partners only) . . . . . . . . . . . 1i

j

Reduction to line 1i for state and local taxes under Regulations section 1.1446-6(c)(1)(iii)

1j ( )

k Reduction to line 1i for certified foreign partner-level items submitted using

Form 8804-C ..................... 1k ( )

lCombine lines 1i, 1j, and 1k . . . . . . . . . . . . . . . . . . . . . . . . . 1l

mUnrecaptured section 1250 gain (non-corporate partners only) . . . . . 1m

n Reduction to line 1m for state and local taxes under Regulations section

1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . . . . . . . 1n ( )

o Reduction to line 1m for certified foreign partner-level items submitted using

Form 8804-C ..................... 1o ( )

pCombine lines 1m, 1n, and 1o . . . . . . . . . . . . . . . . . . . . . . . . 1p

q Adjusted net capital gain (including qualified dividend income and net section

1231 gain) (non-corporate partners only) . . . . . . . . . . . . 1q

r

Reduction to line 1q for state and local taxes under Regulations section 1.1446-6(c)(1)(iii)

1r ( )

s Reduction to line 1q for certified foreign partner-level items submitted using

Form 8804-C ..................... 1s ( )

tCombine lines 1q, 1r, and 1s . . . . . . . . . . . . . . . . . . . . . . . . 1t

2Multiply line 1d by 21% (0.21) . . . . . . . . . . . . . . . . . . . . . . . . 2

3Multiply line 1h by 37% (0.37) . . . . . . . . . . . . . . . . . . . . . . . . 3

4Multiply line 1l by 28% (0.28) . . . . . . . . . . . . . . . . . . . . . . . . 4

5Multiply line 1p by 25% (0.25) . . . . . . . . . . . . . . . . . . . . . . . . 5

6Multiply line 1t by 20% (0.20) . . . . . . . . . . . . . . . . . . . . . . . . 6

7Add lines 2 through 6 ........................... 7

Note: If the aggregate line 7 amount of all foreign partners is less than $500, the partnership is not

required to make estimated tax payments.

8

Enter the total section 1446 tax that would have been due for 2023, without regard to reductions for

certified foreign partner-level items or state and local taxes under Regulations section 1.1446-6(c)(1)

(iii), on ECTI allocable to all foreign partners for 2023 . . . . . . . . . . . . . . . . 8

Caution: This line 8 amount only applies if certain conditions are met. See instructions.

9 Enter the smaller of line 7 or line 8. However, see Caution below. If the line 8 amount does not apply,

enter the amount from line 7 on line 9 . . . . . . . . . . . . . . . . . . . . . 9

Caution: If, for any installment payment, line 7 is smaller than line 8 and you enter that smaller line 7 amount, you will not

qualify for the prior year safe harbor when determining any penalty due on Schedule A (Form 8804). See instructions.

(a) (b) (c) (d)

10 Installment due dates. See instructions . . 10

11

Enter 25% (0.25) of line 9 in columns (a) through

(d). If the partnership uses the annualized income

installment method or the adjusted seasonal

installment method, then enter the amount from

line 43 ..............

11

12 Enter certain amounts paid or credited for each

period. See instructions . . . . . . . . 12

13 Balance due. Subtract line 12 from line 11 . . 13

For Paperwork Reduction Act Notice, see instructions. Cat. No. 40849X Form 8804-W (2024)