Form 8804-W

2023

Installment Payments of Section 1446 Tax for Partnerships

Department of the Treasury 

Internal Revenue Service Go to www.irs.gov/Form8804W for instructions and the latest information.

OMB No. 1545-0123

For calendar year 2023, or tax year beginning , 2023, ending , 20

(WORKSHEET for the partnership’s records—Do Not File)

Part I Determination of Installment Payments

1 Allocable share of effectively connected taxable income (ECTI) expected for the 

tax year for all foreign partners. See instructions.

a Total ECTI allocable to corporate partners . . . . . . . . . . . . 1a

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

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

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

Form 8804-C . . . . . . . . . . . . . . . . . . . . . 1c ( )

d Combine lines 1a, 1b, and 1c . . . . . . . . . . . . . . . . . . . . . . . . 1d

e Total ECTI allocable to non-corporate partners other than on lines 1i, 1m, and 1q 1e

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

1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . . . . . . . 1f ( )

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

Form 8804-C . . . . . . . . . . . . . . . . . . . . . 1g ( )

h Combine lines 1e, 1f, and 1g . . . . . . . . . . . . . . . . . . . . . . . . 1h

i 28% rate gain (non-corporate partners only) . . . . . . . . . . . 1i

j Reduction to line 1i for state and local taxes under Regulations section 1.1446-6(c)(1)(iii) 1j ( )

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

Form 8804-C . . . . . . . . . . . . . . . . . . . . . 1k ( )

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

m Unrecaptured section 1250 gain (non-corporate partners only) . . . . . 1m

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

1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . . . . . . . 1n ( )

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

Form 8804-C . . . . . . . . . . . . . . . . . . . . . 1o ( )

p Combine lines 1m, 1n, and 1o . . . . . . . . . . . . . . . . . . . . . . . . 1p

q Adjusted net capital gain (including qualified dividend income and net section

1231 gain) (non-corporate partners only) . . . . . . . . . . . . 1q

r Reduction to line 1q for state and local taxes under Regulations section 1.1446-6(c)(1)(iii) 1r ( )

s Reduction to line 1q for certified foreign partner-level items submitted using 

Form 8804-C . . . . . . . . . . . . . . . . . . . . . 1s ( )

t Combine lines 1q, 1r, and 1s . . . . . . . . . . . . . . . . . . . . . . . . 1t

2 Multiply line 1d by 21% (0.21) . . . . . . . . . . . . . . . . . . . . . . . . 2

3 Multiply line 1h by 37% (0.37) . . . . . . . . . . . . . . . . . . . . . . . . 3

4 Multiply line 1l by 28% (0.28) . . . . . . . . . . . . . . . . . . . . . . . . 4

5 Multiply line 1p by 25% (0.25) . . . . . . . . . . . . . . . . . . . . . . . . 5

6 Multiply line 1t by 20% (0.20) . . . . . . . . . . . . . . . . . . . . . . . . 6

7 Add lines 2 through 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

Note: If the aggregate line 7 amount of all foreign partners is less than $500, the partnership is not 

required to make estimated tax payments.

8 Enter the total section 1446 tax that would have been due for 2022, 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 all foreign partners for 2022 . . . . . . . . . . . . . . . . 8

Caution: This line 8 amount only applies if certain conditions are met. See instructions.

9 Enter the smaller of line 7 or line 8. However, see Caution below. If the line 8 amount does not apply, 

enter the amount from line 7 on line 9 . . . . . . . . . . . . . . . . . . . . . 9

Caution: If, for any installment payment, line 7 is smaller than line 8 and you enter that smaller line 7 amount, you will not

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

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

10 Installment due dates. See instructions . . 10

11 Enter 25% (0.25) of line 9 in columns (a) through 

(d). If the partnership uses the annualized income 

installment method or the adjusted seasonal 

installment method, then enter the amount from 

line 43 . . . . . . . . . . . . . . 11

12 Enter certain amounts paid or credited for each 

period. See instructions . . . . . . . . 12

13 Balance due. Subtract line 12 from line 11 . . 13

For Paperwork Reduction Act Notice, see instructions. Cat. No. 40849X Form 8804-W (2023)
Form 8804-W (2023) WORKSHEET—Do Not File Page 2

Part II 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)

First 3 

months

(b)

First 5 

months

(c)

First 8 

months

(d)

First 11 

months

14 Enter ECTI allocable to all foreign partners for the following 

periods.

a Tax year beginning in 2020 . . . . . . . . . . . . 14a

b Tax year beginning in 2021 . . . . . . . . . . . . 14b

c Tax year beginning in 2022 . . . . . . . . . . . . 14c

15 Enter ECTI allocable to all foreign partners for each period for 

the tax year beginning in 2023. See instructions for the treatment 

of extraordinary items . . . . . . . . . . . . . . 15

First 4 

months

First 6 

months

First 9 

months

Entire 

year

16 Enter ECTI allocable to all foreign partners for the following 

periods.

a Tax year beginning in 2020 . . . . . . . . . . . . 16a

b Tax year beginning in 2021 . . . . . . . . . . . . 16b

c Tax year beginning in 2022 . . . . . . . . . . . . 16c

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

in column (d) on line 16a . . . . . . . . . . . . . 17

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

in column (d) on line 16b . . . . . . . . . . . . . 18

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

in column (d) on line 16c . . . . . . . . . . . . . 19

20 Add lines 17 through 19 . . . . . . . . . . . . . 20

21 Divide line 20 by 3.0 . . . . . . . . . . . . . . 21

22a Divide line 15 by line 21 . . . . . . . . . . . . . 22a

b Extraordinary items (see instructions) . . . . . . . . . 22b

c Combine lines 22a and 22b . . . . . . . . . . . . 22c

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

25a Multiply the ECTI on line 24 allocable to non-corporate partners 

by 37% (0.37) . . . . . . . . . . . . . . . . 25a

b Multiply the ECTI on line 24 allocable to corporate partners by 

21% (0.21) . . . . . . . . . . . . . . . . . 25b

c Combine lines 25a and 25b . . . . . . . . . . . . 25c

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

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

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

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

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

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

27 Add lines 26a through 26c . . . . . . . . . . . . 27

28 Divide line 27 by 3.0 . . . . . . . . . . . . . . 28

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

the amount in the corresponding column of line 28. In column 

(d), enter the amount from line 25c, column (d). See line 37 for 

instructions . . . . . . . . . . . . . . . . . 29

 Form 8804-W (2023)
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Part III Annualized Income Installment Method (see instructions)

( ) ( ) ( ) ( )

( ) ( ) ( ) ( )

( ) ( ) ( ) ( )

( ) ( ) ( ) ( )

( ) ( ) ( ) ( )

( ) ( ) ( ) ( )

( ) ( ) ( ) ( )

( ) ( ) ( ) ( )

( ) ( ) ( ) ( )

( ) ( ) ( ) ( )

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

30 Annualization periods (see instructions) . . . . . . . . 30

First

months

First

months

First

months

First

months

31 Enter ECTI allocable to all foreign partners for each annualization 

period. See instructions for the treatment of extraordinary items.

a Total ECTI allocable to corporate partners . . . . . . . 31a

b Total ECTI allocable to non-corporate partners other than on 

lines 31c, 31d, and 31e . . . . . . . . . . . . . 31b

c 28% rate gain (non-corporate partners only) . . . . . . 31c

d Unrecaptured section 1250 gain (non-corporate partners only) 31d

e Adjusted net capital gain (including qualified dividend income 

and net section 1231 gain) (non-corporate partners only) . . 31e

32 Annualization amounts (see instructions) . . . . . . . 32

33 Annualized allocable share of ECTI for all foreign partners. 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 Total ECTI allocable to corporate partners (multiply line 31a by line 32) 33a

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

section 1.1446-6(c)(1)(iii) . . . . . . . . . . . . . 33b

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

submitted using Form 8804-C . . . . . . . . . . . 33c

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

e Total ECTI allocable to non-corporate partners other than on 

lines 31i, 31m, and 31q (multiply line 31b by line 32) . . . . 33e

f Reduction to line 33e for state and local taxes under Regulations 

section 1.1446-6(c)(1)(iii) . . . . . . . . . . . . . 33f

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

submitted using Form 8804-C . . . . . . . . . . . 33g

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

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

31c by line 32) . . . . . . . . . . . . . . . . 33i

j Reduction to line 33i for state and local taxes under Regulations 

section 1.1446-6(c)(1)(iii) . . . . . . . . . . . . . 33j

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

submitted using Form 8804-C . . . . . . . . . . . 33k

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

m Unrecaptured section 1250 gain allocable to non-corporate 

partners (multiply line 31d by line 32) . . . . . . . . . 33m

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

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

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

submitted using Form 8804-C . . . . . . . . . . . 33o

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

q Adjusted net capital gain (including qualified dividend income 

and net section 1231 gain) (non-corporate partners only) 

(multiply line 31e by line 32) . . . . . . . . . . . . 33q

r Reduction to line 33q for state and local taxes under Regulations 

section 1.1446-6(c)(1)(iii) . . . . . . . . . . . . . 33r

s Reduction to line 33q for certified foreign partner-level items 

submitted using Form 8804-C . . . . . . . . . . . 33s

t Combine lines 33q, 33r, and 33s . . . . . . . . . . 33t

34 Figure the tax on line 33 amounts as follows.

a Multiply line 33d by 21% (0.21) . . . . . . . . . . . 34a

b Multiply line 33h by 37% (0.37) . . . . . . . . . . . 34b

c Multiply line 33l by 28% (0.28) . . . . . . . . . . . 34c

d Multiply line 33p by 25% (0.25) . . . . . . . . . . . 34d

e Multiply line 33t by 20% (0.20) . . . . . . . . . . . 34e

f Add lines 34a through 34e . . . . . . . . . . . . 34f

35 Applicable percentage . . . . . . . . . . . . . 35 25% 50% 75% 100%

36 Multiply line 34f by line 35. See line 37 for instructions . . . 36

 Form 8804-W (2023)
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Part IV Required Installments Under Part II and/or Part III

Note: Complete lines 37 through 43 of one column before completing 

the next column.

(a)

1st 

installment

(b)

2nd 

installment

(c)

3rd 

installment

(d)

4th 

installment

37 If only Part II or Part III 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 . . . . . . . . . . . . . . . . . . 37

38 Add the amounts in all preceding columns of line 43. See 

instructions . . . . . . . . . . . . . . . . . 38

39 Adjusted seasonal or annualized income installments. 

Subtract line 38 from line 37. If zero or less, enter -0- . . . 39

40 Enter 25% (0.25) of line 7 in each column . . . . . . . 40

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

preceding column . . . . . . . . . . . . . . . 41

42 Add lines 40 and 41 . . . . . . . . . . . . . . 42

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

here and on line 11 . . . . . . . . . . . . . . 43

 Form 8804-W (2023)