Required installments. If the partnership uses the adjusted

seasonal installment method and/or the annualized income

installment method, enter the amounts from line 43. If

neither of those methods is used, enter 25% of line 3 above

in each column

Department of the Treasury

Internal Revenue Service

Penalty for Underpayment of Estimated

Section 1446 Tax by Partnerships

Attach to Form 8804.

OMB No. 1545-1119

Name Employer identification number

Reasons for Filing—Check the boxes below that apply. If any boxes are checked, the partnership must 

file Schedule A (Form 8804) even if it does not owe a penalty (see instructions).

1

2

3

4

5

6

7

8

9

10

11

12

Enter the total section 1446 tax shown on the partnership’s 2009 Form 8804, line 5e. If less than $500,

do not complete or file this form. The partnership does not owe the penalty

Enter the total section 1446 tax that would have been due for 2008, without regard to reductions for

certified foreign partner-level items, on the effectively connected taxable income (ECTI) allocable to foreign

partners for 2008. 

Caution: This line 2 amount only applies if certain conditions are met (see instructions)

Enter the smaller of line 1 or line 2. If the partnership is required to skip line 2, enter the amount from

line 1

Installment due dates. Enter in columns (a) through (d) the

15th day of the 4th, 6th, 9th, and 12th months of the

partnership’s tax year

Complete lines 7 through 13 of one column before going

to the next column.

Estimated section 1446 tax paid or credited for each period

(see instructions). For column (a) only, enter the amount

from line 6 on line 10

Enter amount, if any, from line 13 of the preceding column

Add lines 6 and 7

Add amounts on lines 11 and 12 of the preceding column

Subtract line 9 from line 8. If zero or less, enter -0-

If the amount on line 10 is zero, subtract line 8 from line

9. Otherwise, enter -0-

Underpayment. If line 10 is less than or equal to line 5,

subtract line 10 from line 5. Then go to line 7 of the next

column. Otherwise, go to line 13

Overpayment. If line 5 is less than line 10, subtract line

5 from line 10. Then go to line 7 of the next column

Go to Part VII on page 5 to figure the penalty. Do not go to Part VII if there are no entries on line 12—no penalty is owed.

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

Schedule A (Form 8804) 2009

1

3

4

5

6

7

8

9

10

11

12

Schedule A

(Form 8804)

Cat. No. 40853F

2

13

Part I

For Paperwork Reduction Act Notice, see separate instructions.

Figuring the Underpayment

The partnership is using the annualized income installment method.

The partnership is using the adjusted seasonal installment method.

Part II Current Year and Prior Year Safe Harbors

Part III

Note. Generally, the partnership is not required to file this Schedule A (see Part I below for exceptions) because the IRS will figure

any penalty owed and bill the partnership. However, the partnership may still use this Schedule A to figure the penalty. If so, enter

the amount from line 65 of this Schedule A on line 8 of Form 8804, but do not attach this Schedule A.

13

See separate instructions.

2009
Schedule A (Form 8804) 2009 Page 2

Divide the amount in each column on line 14a by the amount in

column (d) on line 16a.

17

17

18 Divide the amount in each column on line 14b by the amount in

column (d) on line 16b. 18

Divide the amount in each column on line 14c by the amount in

column (d) on line 16c.

19

19

20 Add lines 17 through 19. 20

21 Divide line 20 by 3.0. 21

22a Divide line 15 by line 21. 22a

25 Multiply line 24 by 35%. 25

26a Divide the amount in columns (a) through (c) on line 16a by the

amount in column (d) on line 16a. 26a

Divide the amount in columns (a) through (c) on line 16b by the

amount in column (d) on line 16b.

b

26b

Divide the amount in columns (a) through (c) on line 16c by the

amount in column (d) on line 16c.

c

26c

27 Add lines 26a through 26c. 27

28 Divide line 27 by 3.0. 28

Multiply the amount in columns (a) through (c) of line 25 by

columns (a) through (c) of line 28. In column (d), enter the amount

from line 25, column (d).

29

29

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

First 11

months

First 8

months

First 5

months

First 3

months

14 Enter effectively connected taxable income allocable to all foreign

partners for the following periods:

Tax year beginning in 2006 14a

Tax year beginning in 2007 14b

Tax year beginning in 2008 14c

a

b

c

15 Enter effectively connected taxable income allocable to all foreign

partners for each period for the tax year beginning in 2009 (see

instructions for the treatment of extraordinary items). 15

First 9

months

First 6

months

First 4

months Entire year Enter effectively connected taxable income allocable to all foreign

partners for the following periods:

16

Tax year beginning in 2006 16a

Tax year beginning in 2007 16b

Tax year beginning in 2008 16c

a

b

c

Adjusted Seasonal Installment Method (Caution: Use this method only if the base period percentage

for any 6 consecutive months is at least 70%. See instructions.)

Check this box if the partnership has elected to attach a schedule

that expands lines 15 and 22 through 25 to reflect Regulations

section 1.1446-3(a)(2) (see instructions) 

23 Reduction to line 22c amount 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

instructions). 23

24 Subtract line 23 from line 22c. If zero or less, enter -0-. 24

Part IV

Extraordinary items (see instructions). 22b

Combine lines 22a and 22b. 22c

b

c
Schedule A (Form 8804) 2009 Page 3

Schedule A (Form 8804) 2009

35

36

Applicable percentage.

Multiply line 34e by line 35.

25% 50% 75% 100%

Figure the tax on line 33 amounts as follows:

34a

34

34b

34c

34d

a Multiply line 33d by 35%.

b Multiply line 33h by 28%.

c Multiply line 33l by 25%.

d Multiply line 33p by 15%.

e Add lines 34a through 34d. 34e

35

32 Annualization amounts (see instructions). 32

Annualized effectively connected taxable income allocable to all

foreign partners (see instructions for the treatment of

extraordinary items):

33a

33

33c

33d

33e

Net ordinary income and net short-term capital gain (multiply

line 31a by line 32).

a

28% rate gain allocable to non-corporate partners (multiply line

31b by line 32).

c

d

Qualified dividend income and net long-term capital gain

(including net section 1231 gains) allocable to non-corporate

partners (multiply line 31d by line 32).

e

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

Annualized Income Installment Method

30 Annualization periods (see instructions). 30

Enter effectively connected taxable income allocable to all

foreign partners for each annualization period (see instructions

for the treatment of extraordinary items):

31a

31

First

months

First

months

First

months

First 

months

31b

31c

31d

a Net ordinary income and net short-term capital gain

b 28% rate gain (non-corporate partners only).

c Unrecaptured section 1250 gain (non-corporate partners only).

Qualified dividend income and net long-term capital gain (including

net section 1231 gains) (non-corporate partners only).

d

36

Reduction to line 33a for certified foreign partner-level items

submitted using Form 8804-C (see instructions).

Combine lines 33a, 33b, and 33c.

Reduction to line 33e for certified foreign partner-level items

submitted using Form 8804-C (see instructions).

h Combine lines 33e, 33f, and 33g.

Unrecaptured section 1250 gain allocable to non-corporate

partners (multiply line 31c by line 32).

o Reduction to line 33m for certified foreign partner-level items

submitted using Form 8804-C (see instructions).

p Combine lines 33m, 33n, and 33o.

g

i

m

33g

33h

33i

33m

33o

33p

Part V

Reduction to line 33i for certified foreign partner-level items

submitted using Form 8804-C (see instructions).

k

33k

l Combine lines 33i, 33j, and 33k. 33l

33b

b Reduction to line 33a for state and local taxes under

Regulations section 1.1446-6(c)(1)(iii) (see instructions).

Reduction to line 33e for state and local taxes under

Regulations section 1.1446-6(c)(1)(iii) (see instructions).

f

33f

Reduction to line 33i for state and local taxes under

Regulations section 1.1446-6(c)(1)(iii) (see instructions).

j

33j

n Reduction to line 33m for state and local taxes under

Regulations section 1.1446-6(c)(1)(iii) (see instructions). 33n

( ) ( ) ( ) ( )

( ) ( ) ( ) ( )

( ) ( ) ( ) ( )

( ) ( ) ( ) ( )

( ) ( ) ( ) ( )

( ) ( ) ( ) ( )

( ) ( ) ( ) ( )

( ) ( ) ( ) ( )
Schedule A (Form 8804) 2009 Page 4

38 Add the amounts in all preceding columns of line 43 (see instructions).

40

Adjusted seasonal or annualized income installments.

Subtract line 38 from line 37. If zero or less, enter -0-.

39

41

Required Installments

4th

installment

3rd

installment

2nd

installment

1st

installment

37 If only Part IV or Part V is completed, enter the amount in each

column from line 29 or line 36. If both parts are completed, enter

the smaller of the amounts in each column from line 29 or line 36.

39

40 Enter 25% of line 1 in each column.

42

Subtract line 43 of the preceding column from line 42 of the

preceding column.

41

43

42 Add lines 40 and 41.

Required installments. Enter the smaller of line 39 or line 42

here and on line 5 (see instructions).

43

Schedule A (Form 8804) 2009

Note. Complete lines 37 through 43 of one column before

completing the next column.

37

38

Part VI
Schedule A (Form 8804) 2009 Page 5

54

Number of days on line 45 after 12/31/2009 and before 4/1/2010

Number of days on line 45 after 3/31/2010 and before 7/1/2010

56

58

65

Number of days on line 52

365

Number of days on line 54

365

Number of days on line 56

65

365

Add lines 47, 49, 51, 53, 55, 57, 59, 61, and 63

Penalty. Add columns (a) through (d) of line 64. Enter the total here and on Form 8804, 

line 8

*For underpayments paid after March 31, 2010: For lines 55, 57, 59, 61, and 63, use the penalty interest rate for each calendar quarter,

which the IRS will determine during the first month in the preceding quarter. These rates are published quarterly in an IRS News Release

and in a revenue ruling in the Internal Revenue Bulletin. To obtain this information on the Internet, access the IRS website at www.irs.gov.

You can also call 1-800-829-1040 to get interest rate information.

Number of days on line 45 after 6/30/2010 and before 10/1/2010

× 4%

× *%

Underpayment on line 12 × × *%

$ $ $ $

Number of days on line 45 after 9/30/2009 and before 1/1/2010

$ $ $ $

$ $ $ $

Number of days on line 50

365 × 4%

$ $ $ $

55

57

59

Underpayment on line 12 ×

Underpayment on line 12 ×

Underpayment on line 12 ×

64

Schedule A (Form 8804) 2009

Figuring the Penalty

(a) (b) (c) Enter the date of payment or the 15th day of the 4th month

after the close of the tax year, whichever is earlier (see

instructions). Partnerships that keep their records and

books of account outside the United States and Puerto

Rico: Use 6th month instead of 4th month.

44

Number of days from due date of installment on line 4 to

the date shown on line 44

44

45

45

46 Number of days on line 45 after 4/15/2009 and before 7/1/2009

Number of days on line 46 × 4%

365

47 Underpayment on line 12 $ $ $ $ ×

48

49

(d)

52

53

52

54

56

59

53

55

57

58

64

48

49

46

47

Number of days on line 58

365

Number of days on line 45 after 9/30/2010 and before 1/1/2011

Underpayment on line 12 × × *%

$

Part VII

Number of days on line 45 after 6/30/2009 and before 10/1/2009

Number of days on line 48 $ $ $ $

365

Underpayment on line 12 × × 4%

50

51

50

51 $ $ $ $

$ $ $ $

60

62

Number of days on line 60

365

Number of days on line 45 after 12/31/2010 and before 4/1/2011

Underpayment on line 12 × × *%

$ $ $ $

$ $ $ $ 61

63

60

63

61

62

Number of days on line 62

365

Number of days on line 45 after 3/31/2011 and before 5/16/2011

Underpayment on line 12 × × *%