Use Form 8804 to report the total liability under section 1446 for the partnership’s tax year. Form 8804 is also a transmittal form for Form(s) 8805. Current revision Form 8804 PDF Instructions for Forms 8804, 8805 and 8813 (Print version PDF) Recent developments Partnerships may use EFTPS -- 25-SEPT-2024 Applicability date of certain regulations under sections 1446(a) and (f) Schedules Schedule A (Form 8804), Penalty for Underpayment of Estimated Section 1446 Tax by Partnerships Partnerships that have effectively connected taxable income (ECTI) allocable to foreign partners use this schedule to determine: Whether they are subject to the penalty for underpayment of estimated tax and, if so, The amount of the underpayment penalty. Schedule A (Form 8804) PDF Instructions for Schedule A (Form 8804) PDF All Schedule A (Form 8804) revisions Other items you may find useful All Form 8804 revisions About Publication 519, U.S. Tax Guide for Aliens Other current products Related About Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons About Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding About Form 1042-T, Annual Summary and Transmittal of Forms 1042-S About Form 1065, U.S. Return of Partnership Income About Form 8288, U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons
