Formulaire 8804 Instructions pour l'annexe A
Instructions pour l'annexe A (formulaire 8804), Pénalité en cas de sous-paiement de l'impôt prévu à l'article 1446 pour les sociétés de personnes
Rév. 2023
Formulaires associés
- Formulaire 8804 Tableau A - Pénalité pour sous-paiement de l'impôt prévu à l'article 1446 par les sociétés de personnes
Department of the Treasury
Internal Revenue Service
2023
Instructions for Schedule A
(Form 8804)
Penalty for Underpayment of Estimated Section 1446 Tax for Partnerships
Section references are to the Internal
Revenue Code unless otherwise noted.
the ECTI allocable to foreign partners
for 2022, provided that (1) this amount Form 8804, line 8.
is at least 50% of the sum of the If the total section 1446 tax, shown
8804. Be sure to check the box on
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Future Developments
amounts shown on lines 4d, 4h, 4l, 4p, on Part II, line 1, is $500 or more,
and 4t of its 2023 Form 8804; and (2)
the tax year was for a full 12 months.
complete the rest of page 1 to
For the latest information about
developments related to Schedule A
(Form 8804) and its instructions, such
as legislation enacted after they were
published, go to IRS.gov/About-
determine the underpayment for any
more details.
If there is an underpayment on
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line 12 (column (a), (b), (c), or (d)), go
to Part VII to figure the penalty.
In these instructions, “Form 8804”
generally refers to the partnership's
original Form 8804. However, an
amended Form 8804 is considered
the original Form 8804 if the amended
Form 8804 is filed by the due date
(including extensions) of the original
Form 8804.
Complete Parts IV through VI as
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appropriate if the partnership uses the
adjusted seasonal installment method
and/or the annualized income
installment method.
General Instructions
Purpose of Form
Partnerships that have effectively
connected taxable income (ECTI)
allocable to foreign partners use
Schedule A (Form 8804) to determine:
Specific Instructions
Part I. Reasons for Filing
Adjusted seasonal installment
method and/or annualized income
installment method. If the
Also, for purposes of determining a
required installment, if an amended
Form 8804 is filed for the prior tax
year, then “prior tax year” includes the
amended Form 8804, but only if the
amended Form 8804 is filed before
the applicable installment due date.
Whether they are subject to the
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penalty for underpayment of
estimated tax and, if so,
The amount of the underpayment
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penalty.
partnership's income varied during the
year because, for example, it operated
its business on a seasonal basis, it
may be able to lower or eliminate the
amount of one or more required
installments by using the adjusted
seasonal installment method and/or
the annualized income installment
method.
Who Must File
The penalty is figured separately
for each installment due date.
Therefore, the partnership may owe a
penalty for an earlier due date even if
it paid enough tax later to make up the
underpayment. This is true even if the
partnership is due a refund when its
return is filed. However, the
Generally, the partnership doesn’t
have to file this schedule because the
IRS will figure the amount of the
penalty and notify the partnership of
any amount due. However, even if the
partnership doesn’t owe a penalty,
complete and attach this schedule to
the partnership's Form 8804 if Part II,
line 1 amount is $500 or more and any
of the following apply.
Example 1. A ski shop, which
receives most of its income during the
winter months, may benefit from using
one or both of these methods to figure
its required installments. The
partnership may be able to reduce or
eliminate the penalty by using the
annualized income installment
method or the adjusted seasonal
installment method. See the
1. The adjusted seasonal
installment method is used.
annualized income installment or
adjusted seasonal installment may be
less than the required installment
under the current year safe harbor
(increased by any reduction
instructions for Parts IV and V for
details.
2. The annualized income
installment method is used.
Exception to the Penalty
Who Must Pay the
A partnership won’t have to pay a
penalty if the tax shown on line 5f of
its 2023 Form 8804 is less than $500.
recaptured under section 6655(e)(1)
(B)) for one or more due dates. Using
one or both of these methods may
reduce or eliminate the penalty for
those due dates.
Underpayment Penalty
Generally, a partnership is subject to
the penalty if it didn’t timely pay in
installments at least the smaller of:
How To Use Schedule A
1. The tax shown on line 5f of its
Complete this schedule as follows.
Use Parts IV through VI of
2023 Form 8804; or
Schedule A (Form 8804) to figure one
or more required installments. If Parts
IV through VI are used for any
Check one or both of the boxes in
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2. The total section 1446 tax that
would have been due for 2022,
Part I that apply. If the partnership
checks a box in Part I, attach
without regard to reductions for
certified foreign partner-level items, on
payment due date, Parts IV through VI
Schedule A (Form 8804) to Form
Aug 15, 2023
Cat. No. 36325U
must be used for all subsequent
payment due dates. To arrive at the
amount of each required installment,
Part VI uses the smallest of:
partnership income (for example,
Form 1065) for the prior tax year.
Instructions for Forms 8804, 8805,
and 8813.
The amount of ECTI for the prior tax
Section 1446(f)(1) tax withheld from
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year isn’t less than 50% of the ECTI
shown on the current year Form 8804
that is (or will be) timely filed.
If the partnership isn’t permitted to
use the prior year safe harbor method
because any of the necessary
conditions described above isn’t met,
skip line 2 and enter on line 3 the
amount from line 1.
the partnership filing this Schedule A
(Form 8804) during the tax year for a
disposition of an interest in a
The adjusted seasonal installment
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(if applicable),
The annualized income installment
partnership engaged in the conduct of
a U.S. trade or business. See the
instructions for Form 8804, lines 6f
and 6g, in the Instructions for Forms
8804, 8805, and 8813.
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(if applicable), or
The current year safe harbor
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(increased by any reduction
recaptured under section 6655(e)(1)
(B)).
Column (a). Enter payments made
by the date on line 4, column (a).
Follow the steps below to
determine which parts of the form
have to be completed.
Note. If the partnership qualifies for
and uses the exception under
Columns (b), (c), and (d). Enter
payments made on or before the date
on line 4 for that column and after the
date on line 4 of the preceding
column.
Regulations section 1.1446-3(b)(3)(ii)
to switch to the standard option
annualization method during the tax
year, the partnership should include
on line 2 the total of all installment
payments that were made during the
tax year under both the prior year safe
harbor method and the standard
option annualization method. Attach a
statement that explains the
If the partnership is using only the
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adjusted seasonal installment
method, check the applicable box in
Part I and complete Parts IV and VI of
Schedule A (Form 8804).
Note. A payment of estimated tax is
applied against unpaid installments in
the order in which installments are
required to be paid, regardless of the
installment to which the payment
VII. Figuring the Penalty, later.
Line 12. If any of the columns in
line 12 shows an underpayment,
complete Part VII to figure the penalty.
If the partnership is using only the
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annualized income installment
method, check the applicable box in
Part I and complete Parts V and VI of
Schedule A (Form 8804).
computation.
If the partnership is using both
•
methods, check both of the boxes in
Part I and complete all three parts
(Parts IV through VI) of Schedule A
(Form 8804).
Part III. Figuring the
Underpayment
Line 6. Enter the estimated tax
payments made by the partnership for
its tax year as indicated below.
Parts IV Through VI
Part II. Current Year and
Prior Year Safe Harbors
Extraordinary items. Generally,
under the annualized income
installment method, extraordinary
items must be taken into account after
annualizing the ECTI for the
annualization period. Similar rules
apply in determining ECTI under the
adjusted seasonal installment
method. An extraordinary item
includes:
Include any overpayment from line 13
of the partnership's 2022 Form 8804
that was credited to the partnership's
first installment period on its 2023
Form 8804. If an installment is due on
a Saturday, Sunday, or legal holiday,
payments made on the next day that
isn’t a Saturday, Sunday, or legal
holiday are considered made on the
due date to the extent the payment is
Line 2 (prior year safe harbor).
Enter the total section 1446 tax that
would have been due for 2022,
without regard to reductions for
certified foreign partner-level items on
the ECTI allocable to foreign partners
for 2022.
The partnership can generally use
the prior year safe harbor only if it paid applied against that required
Any item identified in Regulations
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the required amount using that
method for each of its installment
payments of section 1446 tax during
the tax year. However, see
installment.
Also, include on line 6 any of the
following:
section 1.1502-76(b)(2)(ii)(C)(1), (2),
(3), (4), (7), and (8);
A section 481(a) adjustment; and
Net gain or loss from the disposition
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Section 1446 tax paid or withheld
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Regulations section 1.1446-3(b)(3)(ii)
for an exception. Also, see the Note
below. In addition, the partnership can
only use the prior year safe harbor if
all of the following apply.
by another partnership in which the
partnership filing this Schedule A
(Form 8804) was a partner during the
tax year. See the instructions for Form
8804, lines 6b and 6c, in the
Instructions for Forms 8804, 8805,
and 8813.
of 25% or more of the fair market
value of the partnership's business
assets during the tax year.
These extraordinary items must be
accounted for in the appropriate
annualization period. However, a
section 481(a) adjustment (unless the
partnership makes the alternative
choice under Regulations section
1.6655-2(f)(3)(ii)(C)) is treated as an
extraordinary item occurring on the
first day of the tax year in which the
item is taken into account in
Each installment payment that was
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made during the tax year, when
averaged with all prior installment
payments, must have been 25% of the
partnership's total section 1446 tax
liability under the prior year safe
harbor.
Section 1445(a) or 1445(e) tax
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withheld from or paid by the
partnership filing this Schedule A
(Form 8804) during the tax year for a
disposition of a U.S. real property
interest. See the instructions for Form
8804, lines 6d and 6e, in the
The prior tax year consisted of 12
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months.
determining ECTI.
The partnership timely files
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(including extensions) a U.S. return of
Instructions for Schedule A (Form 8804) (2023)
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For more information regarding
extraordinary items, see Regulations
section 1.6655-2(f)(3)(ii) and the
examples in Regulations section
1.6655-2(f)(3)(vii). Also, see
period in which the partnership
normally receives the largest part of
its ECTI.
periods for the option listed below. For
example, if the partnership elected
Option 1, enter on line 30 the
annualization periods 2, 4, 7, and 10,
in columns (a) through (d),
Example 2. An amusement park
with a 2023 calendar tax year receives
the largest part of its taxable income
during a 6-month period, May through
Regulations section 1.6655-3(d)(3).
respectively.
Use Option 1 or Option 2 only
De minimis rule. Extraordinary
if the partnership elected to do
items identified above resulting from a October. To figure its base period
!
CAUTION
so by filing Form 8842,
particular transaction that totals less
than $1 million (other than a section
percentage for this 6-month period,
the amusement park figures its ECTI
Election To Use Different
Annualization Periods for Corporate
Estimated Tax, by the due date of the
first required installment payment.
Once made, the election is irrevocable
for the particular tax year.
481(a) adjustment) can be annualized for each May–October period in 2020,
using the general rules of Regulations 2021, and 2022. It then divides the
section 1.6655-2(f), or, if the
ECTI for each May–October period by
the total ECTI for that particular tax
year. The resulting percentages are
69% (0.69) for May–October 2020,
74% (0.74) for May–October 2021,
partnership chooses, can be taken
into account after annualizing the
ECTI for the annualization period.
1st
Install-
ment
2nd
Install-
ment
3rd
Install-
ment
4th
Install-
ment
Part IV. Adjusted Seasonal and 67% (0.67) for May–October
2022. Because the average of 69%
Installment Method
Standard
Option
(0.69), 74% (0.74), and 67% (0.67) is
3
2
3
3
4
5
6
7
8
9
70% (0.70), the base period
percentage for May–October 2023 is
70% (0.70). Therefore, the
amusement park qualifies for the
adjusted seasonal installment
method.
Note. Part IV doesn't reflect the lower
preferential rates permitted under
Regulations section 1.1446-3(a)(2).
These were omitted because, for most
taxpayers, the income reported in Part
IV will be predominantly (or
Option 1
Option 2
10
11
Line 31. Enter on lines 31a through
31e the ECTI allocable to all foreign
partners for the months entered for
each annualization period in columns
(a) through (d) on line 30.
exclusively) ordinary income. If the
partnership wishes to consider lower
preferential rates for Part IV (and if the
requirements outlined in the third
paragraph of the line 31 instructions
are met), it must attach a statement
which appropriately expands lines 15
and 22 through 25 to show the
Line 15. If the partnership has certain
extraordinary items, special rules
apply. Don’t include on line 15 the de
minimis extraordinary items that the
partnership chooses to include on
earlier.
Line 22b. If the partnership has
certain extraordinary items of $1
million or more from a transaction, or a
section 481(a) adjustment, special
rules apply. Include these amounts on
line 22b for the appropriate period.
Also, include on line 22b the de
minimis extraordinary items that the
partnership chooses to exclude from
earlier.
If the partnership has certain
extraordinary items, special rules
apply. Don’t include on line 31a, 31b,
31c, 31d, or 31e the de minimis
extraordinary items that the
applicable special types of income or
gain and the applicable percentages
(see, for example, lines 33 and 34 of
this schedule). Also, Part IV, lines 15
and 22 through 25, don’t provide the
separate entries for corporate and
non-corporate partners necessary to
apply the rates on lines 25a and 25b.
A partnership with corporate and
non-corporate partners completing
Part IV must attach a statement which
appropriately expands lines 15 and 22
through 25 to show the amounts
partnership chooses to include on
line 33a, 33e, 33i, 33m, or 33q,
earlier.
With respect to lines 31c, 31d, and
31e, enter the specified types of
income allocable to non-corporate
partners if (a) the partners would be
entitled to use a preferential rate on
such income or gain (see Regulations
section 1.1446-3(a)(2)), and (b) the
partnership has sufficient
Line 23. Enter the amount by which
line 22c is being reduced for state and
local taxes under Regulations section
1.1446-6(c)(1)(iii) and for certified
foreign partner-level items submitted
using Form 8804-C. See Reductions
for State and Local Taxes and
allocable to both types of partners.
documentation to meet the
requirements of Regulations section
1.1446-3(a)(2)(ii).
The partnership can use the
adjusted seasonal installment method
only if the partnership's base period
percentage for any 6 consecutive
months of the tax year is 70% or more.
The base period percentage for any
period of 6 consecutive months is the
average of the three percentages
figured by dividing the ECTI for the
corresponding 6-consecutive-month
period in each of the 3 preceding tax
years by the ECTI for each of their
respective tax years. Figure the base
period percentage using the 6-month
If the partnership has net ordinary
loss, net short-term capital loss, or net
28% rate loss, each net loss should
be netted against the appropriate
categories of income and gain to
determine the amounts of income and
gain to be entered on lines 31b, 31c,
31d, and 31e, respectively. See
section 1(h) and Notice 97-59,
Certification of Deductions and
Losses in the Instructions for Forms
8804, 8805, and 8813, for additional
information.
Part V. Annualized Income
Installment Method
Line 30. Annualization periods.
Enter on line 30, columns (a) through
(d), respectively, the annualization
1997-45 I.R.B. 7, available at
rules for netting gains and losses.
Instructions for Schedule A (Form 8804) (2023)
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extraordinary item, and the net
amount. Also, include an explanation
of the item, including the authority
under which it is being claimed.
figured for the period of underpayment
using the underpayment rate
Line 32. Annualization amounts.
Enter on line 32, columns (a) through
(d), respectively, the annualization
amounts shown in the table below for
the option used for line 30. For
example, if the partnership elected
Option 1, enter on line 32 the
determined under section 6621(a)(2).
The period of underpayment runs
from the installment due date to the
earlier of the date the underpayment
is actually paid or the 15th day of the
3rd month after the close of the 2023
tax year (the 15th day of the 6th
month if the partnership keeps its
books and records outside the United
States and Puerto Rico). For
Lines 33b, 33f, 33j, 33n, and 33r.
Enter the reduction amounts for state
and local taxes under Regulations
section 1.1446-6(c)(1)(iii). The netting
rules under section 1(h) and Notice
97-59 must be considered in
annualization amounts 6, 3, 1.71429,
and 1.2, in columns (a) through (d),
respectively.
determining the category of income
the reduction amounts offset.
1st
Install-
ment
2nd
Install-
ment
3rd
Install-
ment
4th
Install-
ment
information on obtaining the interest
rate on underpayments denoted by an
asterisk, see the footnote on page 5 of
the schedule.
Lines 33c, 33g, 33k, 33o, and 33s.
Enter the reduction amounts resulting
from certified partner-level items
received from foreign partners using
Form 8804-C. See Certification of
Deductions and Losses in the
Standard
Option
4
6
4
4
3
2
1.33333
1.2
Option 1
Option 2
1.71429
1.5
A payment of estimated tax is
applied against unpaid required
installments in the order in which
installments are required to be paid,
regardless of the installment to which
the payment pertains.
2.4
1.09091
Instructions for Forms 8804, 8805,
and 8813, for additional information.
The netting rules of section 1(h) and
Notice 97-59 must be considered in
determining the category of income
the reduction amounts offset.
Lines 33a, 33e, 33i, 33m, and 33q.
If the partnership has extraordinary
items that total $1 million or more from
a particular transaction, or a section
481(a) adjustment, special rules
apply. Include these amounts on
line 33a, 33e, 33i, 33m, or 33q,
depending on the type of income
against which the item applies, for the
appropriate period. Also, include on
line 33a, 33e, 33i, 33m, or 33q the de
minimis extraordinary items that the
partnership chooses to exclude from
line 31a, 31b, 31c, 31d, or 31e,
earlier.
If the partnership has included on
line 33a, 33e, 33i, 33m, or 33q any of
the items referred to in the previous
paragraph, write “EI” and the dollar
amount of the item next to the affected
line. Attach a statement which shows
the income for that line before the
extraordinary item, the amount of the
Example 3. A partnership
underpaid the April 15 installment by
$1,000. The June 15 installment
requires a payment of $2,500. On
June 11, the partnership pays $2,500
for its June 15 installment. However,
$1,000 of this payment is applied
against the April 15 installment. The
penalty for the April 15 installment is
figured to June 11 (57 days). The
remaining $1,500 is applied to the
June 15 installment as if it were made
on June 15.
Part VI. Required
Installments
Line 38. Before completing line 38 in
columns (b) through (d), complete
lines 39 through 43 in each of the
preceding columns. For example,
complete lines 39 through 43 in
column (a) before completing line 38
in column (b).
Line 43. For each installment, enter
the smaller of line 39 or line 42 on
line 43. Also, enter the result on line 5.
If the partnership has made more
than one payment for a required
installment, attach a separate
computation for each payment.
Part VII. Figuring the
Penalty
Complete Part VII to determine the
amount of the penalty. The penalty is
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Instructions for Schedule A (Form 8804) (2023)
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