About Schedule A (Form 8804), Penalty for Underpayment of Estimated Section 1446 Tax by Partnerships

 

알림: 역사 콘텐츠


본 문서는 기록 자료 또는 역사 자료로서 현행 법이나 정책, 절차>를 반영하고 있지 않을 수 있습니다.

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.

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