Installment Payments of Section 1446 Tax

for Partnerships Form 8804-W OMB No. 1545-1991

(WORKSHEET)

(Keep for the partnership’s records—Do not send to the Internal Revenue Service.)

Department of the Treasury

Internal Revenue Service

1 Foreign partner’s allocable share of effectively connected taxable

income (ECTI) expected for the tax year (see instructions):

2 2

3 3

4 4

5 5

6 6

Multiply line 1d by 35%

7

7

Multiply line 1h by 28%

8

8

Multiply line 1l by 25%

9

10

Add lines 2 through 5

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

reductions for certified foreign partner-level items or state and local taxes under Regulations

section 1.1446-6(c)(1)(iii), on ECTI allocable to foreign partners for 2008

c

Enter the smaller of line 6 or line 7 (however, see Caution below). If the line 7 amount does

not apply, enter the amount from line 6 on line 8

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

Installment due dates (see

instructions) © 9

Enter 25% of line 8 in columns

(a) through (d) unless the

partnership uses the annualized

income installment method or the

adjusted seasonal installment

method (see instructions)

11

For calendar year 2009, or tax year beginning , 2009, and ending , 20 

Multiply line 1p by 15%

a

d

e

Net ordinary income and net short-term capital gains 1a

Reduction to line 1a for certified foreign partner-level items

submitted using Form 8804-C 

Unrecaptured section 1250 gains (non-corporate partners only) 

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

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

1c

1d

1e

Part I Determination of Installment Payments

28% rate gains (non-corporate partners only) 

Reduction to line 1e for state and local taxes under Regulations

section 1.1446-6(c)(1)(iii) 

Combine lines 1a, 1b, and 1c

Combine lines 1e, 1f, and 1g

Reduction to line 1m for certified foreign partner-level items

submitted using Form 8804-C 

Combine lines 1m, 1n, and 1o

f

h

i

m

o

p

1f

1g

1i

1m

1o

1p

11 Enter certain amounts paid or

credited for each period (see

instructions)

12 Balance due. Subtract line

11 from line 10 12

10

Caution. If, for any installment payment, line 6 is smaller than line 7 and you enter that smaller line 6 amount, you will not

qualify for the prior year safe harbor when determining any penalty due on Schedule A (Form 8804) (see instructions).

Caution. This line 7 amount only applies if certain conditions are met (see instructions).

Note. If the aggregate line 6 amounts for all foreign partners is less than $500, the partnership is

not required to make estimated tax payments.

Reduction to line 1i for certified foreign partner-level items

submitted using Form 8804-C 

k

1k

l Combine lines 1i, 1j, and 1k 1l

2009

b Reduction to line 1a for state and local taxes under Regulations

section 1.1446-6(c)(1)(iii) 1b

Reduction to line 1e for certified foreign partner-level items

submitted using Form 8804-C 

g

j Reduction to line 1i for state and local taxes under Regulations

section 1.1446-6(c)(1)(iii) 

n Reduction to line 1m for state and local taxes under Regulations

section 1.1446-6(c)(1)(iii) 

1h

1j

1n

( )

( )

( )

( )

( )

( )

( )

( )
Form 8804-W (WORKSHEET) 2009 Page 2

Form 8804-W (2009)

15

16

17

17

First 4

months

First 6

months

First 9

months Entire year

Enter the foreign partner’s allocable share of ECTI for the

following periods:

18

a Tax year beginning in 2006 15a

b Tax year beginning in 2007 15b

c Tax year beginning in 2008 15c

Divide the amount in each column on line 13a by the amount 

in column (d) on line 15a. 16

Divide the amount in each column on line 13b by the amount 

in column (d) on line 15b.

Divide the amount in each column on line 13c by the amount 

in column (d) on line 15c. 18

24

25a

Multiply line 23 by 35%.

Divide the amount in columns (a) through (c) on line 15a by

the amount in column (d) on line 15a.

b

c

19 Add lines 16 through 18. 19

20

21a

24

20 Divide line 19 by 3.0.

25a

25b

25c

27

21a

28

Divide line 14 by line 20.

Divide the amount in columns (a) through (c) on line 15b by 

the amount in column (d) on line 15b.

Divide the amount in columns (a) through (c) on line 15c by

the amount in column (d) on line 15c.

26 Add lines 25a through 25c.

27 Divide line 26 by 3.0.

26

28 Multiply the amount in columns (a) through (c) of line 24 by

the amount in the corresponding column of line 27. In column 

(d), enter the amount from line 24, column (d).

22 Reduction to line 21c 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). 22

23 Subtract line 22 from line 21c. If zero or less, enter -0-. 23

13

14

14

Adjusted Seasonal Installment Method (see instructions)

(Use this method only if the base period percentage for any 6 consecutive months is at least 70%.)

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

First 11

months

First 8

months

First 5

months

First 3

months

Enter the foreign partner’s allocable share of ECTI for the

following periods:

a Tax year beginning in 2006 13a

b Tax year beginning in 2007 13b

c Tax year beginning in 2008 13c

Enter the foreign partner’s allocable share of ECTI for each

period for the tax year beginning in 2009 (see instructions

for the treatment of extraordinary items).

Part II

Extraordinary items (see instructions).

Combine lines 21a and 21b.

b

c

21b

21c

Annualized Income Installment Method (see instructions)

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

29 Annualization periods (see instructions). 29

First

months

First

months

First

months

First

months

30 Enter the foreign partner’s allocable share of ECTI for each annualization

period (see instructions for the treatment of extraordinary items):

a

b

c

d

Net ordinary income and net short-term capital gains.

28% rate gains (non-corporate partners only).

Unrecaptured section 1250 gains (non-corporate partners only).

Qualified dividends and net long-term capital gains (including

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

30a

30b

30c

30d

Part III
Form 8804-W (WORKSHEET) 2009 Page 3

36

37

39

38

4th

installment

3rd

installment

2nd

installment

1st

installment

39

If only Part II or Part III is completed, enter the amount in

each column from line 28 or line 35. If both parts are

completed, enter the smaller of the amounts in each column 

from line 28 or line 35. 36

Add the amounts in all preceding columns of line 42 (see instructions). 37

Adjusted seasonal or annualized income installments.

Subtract line 37 from line 36. If zero or less, enter -0-. 38

40

Enter 25% of line 6 in each column.

Subtract line 42 of the preceding column from line 41 of the 

preceding column.

41 Add lines 39 and 40.

40

Required installments. Enter the smaller of line 38 or line

41 here and on line 10.

41

42

Part IV Required Installments Under Part II and/or Part III

42

34 34

35 35

Applicable percentage. 25% 50% 75% 100%

Multiply line 33e by line 34.

33 Figure the tax on line 32 amounts as follows:

a

b

c

d

Multiply line 32d by 35%.

Multiply line 32h by 28%.

Multiply line 32l by 25%.

Multiply line 32p by 15%.

33a

33b

33c

33d

Add lines 33a through 33d. 33e

o Reduction to line 32m for certified foreign partner-level items

submitted using Form 8804-C. 32o

l Combine lines 32i, 32j, and 32k. 32l

m Qualified dividend income and net long-term capital gains

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

partners (multiply line 30d by line 31). 32m

e

Note. Complete lines 36 through 42 of one column before

completing the next column.

32 Foreign partner’s annualized allocable share of ECTI (see instructions for the

treatment of extraordinary items, and for rules regarding the reductions for

state and local taxes and certified foreign partner-level items):

a

e

g

Net ordinary income and net short-term capital gains

(multiply line 30a by line 31).

28% rate gains allocable to non-corporate partners

(multiply line 30b by line 31).

32a

32e

32g

c Reduction to line 32a for certified foreign partner-level items

submitted using Form 8804-C. 32c

d Combine lines 32a, 32b, and 32c. 32d

Annualized Income Installment Method (continued)

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

31 Annualization amounts (see instructions). 31

Part III

h Combine lines 32e, 32f, and 32g. 32h

f Reduction to line 32e for state and local taxes under

Regulations section 1.1446-6(c)(1)(iii). 32f

k Reduction to line 32i for certified foreign partner-level items

submitted using Form 8804-C. 32k

p Combine lines 32m, 32n, and 32o. 32p

b Reduction to line 32a for state and local taxes under

Regulations section 1.1446-6(c)(1)(iii). 32b

Reduction to line 32i for state and local taxes under

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

Reduction to line 32e for certified foreign partner-level items

submitted using Form 8804-C.

i Unrecaptured section 1250 gains allocable to non-corporate

partners (multiply line 30c by line 31).

j

32i

32j

n Reduction to line 32m for state and local taxes under

Regulations section 1.1446-6(c)(1)(iii). 32n

( )

( )

( )

( )

( )

( )

( )

( )

( )

( )

( )

( )

( )

( )

( )

( )

( )

( )

( )

( )

( )

( )

( )

( )

( )

( )

( )

( )

( )

( )

( )

( )