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

 

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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.

Current Revision


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