IRS Form 8804-W "Installment Payments of Section 1446 Tax for Partnerships"

What Is IRS Form 8804-W?

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8804-W
Installment Payments of Section 1446 Tax for Partnerships
OMB No. 1545-0123
Form
Go to www.irs.gov/Form8804W for instructions and the latest information.
(WORKSHEET)
2021
For calendar year 2021, or tax year beginning
, 2021, ending
, 20
Department of the Treasury
Internal Revenue Service
(Keep for the partnership’s records—Do not send to the Internal Revenue Service.)
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 .
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.
1a
b Reduction to line 1a for state and local taxes under Regulations section
1b (
)
1.1446-6(c)(1)(iii)
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c Reduction to line 1a for certified foreign partner-level items submitted using
Form 8804-C
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1c (
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d Combine lines 1a, 1b, and 1c
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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)
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1f (
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g Reduction to line 1e for certified foreign partner-level items submitted using
Form 8804-C
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1g (
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h Combine lines 1e, 1f, and 1g
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1h
i
1i
28% rate gain (non-corporate partners only)
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j
1j (
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Reduction to line 1i for state and local taxes under Regulations section 1.1446-6(c)(1)(iii)
k Reduction to line 1i for certified foreign partner-level items submitted using
Form 8804-C
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1k (
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l
Combine lines 1i, 1j, and 1k .
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1l
m Unrecaptured section 1250 gain (non-corporate partners only)
1m
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n Reduction to line 1m for state and local taxes under Regulations section
1.1446-6(c)(1)(iii)
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1n (
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o Reduction to line 1m for certified foreign partner-level items submitted using
Form 8804-C
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1o (
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p Combine lines 1m, 1n, and 1o .
1p
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q Adjusted net capital gain (including qualified dividend income and net section
1231 gain) (non-corporate partners only)
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1q
1r (
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r
Reduction to line 1q for state and local taxes under Regulations section 1.1446-6(c)(1)(iii)
s
Reduction to line 1q for certified foreign partner-level items submitted using
Form 8804-C
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1s (
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t
Combine lines 1q, 1r, and 1s
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1t
2
2
Multiply line 1d by 21% (0.21) .
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3
Multiply line 1h by 37% (0.37) .
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4
Multiply line 1l by 28% (0.28)
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5
Multiply line 1p by 25% (0.25) .
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6
Multiply line 1t by 20% (0.20)
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6
7
7
Add lines 2 through 6 .
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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.
Enter the total section 1446 tax that would have been due for 2020, without regard to reductions for
8
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 2020
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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
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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
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.
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 .
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11
12
Enter certain amounts paid or credited for each
period. See instructions .
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12
13
Balance due. Subtract line 12 from line 11 .
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13
8804-W
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 40849X
Form
(2021)
8804-W
Installment Payments of Section 1446 Tax for Partnerships
OMB No. 1545-0123
Form
Go to www.irs.gov/Form8804W for instructions and the latest information.
(WORKSHEET)
2021
For calendar year 2021, or tax year beginning
, 2021, ending
, 20
Department of the Treasury
Internal Revenue Service
(Keep for the partnership’s records—Do not send to the Internal Revenue Service.)
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
1b (
)
1.1446-6(c)(1)(iii)
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c Reduction to line 1a for certified foreign partner-level items submitted using
Form 8804-C
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1c (
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d Combine lines 1a, 1b, and 1c
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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)
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1f (
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g Reduction to line 1e for certified foreign partner-level items submitted using
Form 8804-C
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1g (
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h Combine lines 1e, 1f, and 1g
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1h
i
1i
28% rate gain (non-corporate partners only)
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j
1j (
)
Reduction to line 1i for state and local taxes under Regulations section 1.1446-6(c)(1)(iii)
k Reduction to line 1i for certified foreign partner-level items submitted using
Form 8804-C
.
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1k (
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l
Combine lines 1i, 1j, and 1k .
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1l
m Unrecaptured section 1250 gain (non-corporate partners only)
1m
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n Reduction to line 1m for state and local taxes under Regulations section
1.1446-6(c)(1)(iii)
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1n (
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o Reduction to line 1m for certified foreign partner-level items submitted using
Form 8804-C
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1o (
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p Combine lines 1m, 1n, and 1o .
1p
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q Adjusted net capital gain (including qualified dividend income and net section
1231 gain) (non-corporate partners only)
.
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.
.
.
.
.
.
.
1q
1r (
)
r
Reduction to line 1q for state and local taxes under Regulations section 1.1446-6(c)(1)(iii)
s
Reduction to line 1q for certified foreign partner-level items submitted using
Form 8804-C
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1s (
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t
Combine lines 1q, 1r, and 1s
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1t
2
2
Multiply line 1d by 21% (0.21) .
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3
Multiply line 1h by 37% (0.37) .
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3
4
Multiply line 1l by 28% (0.28)
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4
5
Multiply line 1p by 25% (0.25) .
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5
6
Multiply line 1t by 20% (0.20)
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6
7
7
Add lines 2 through 6 .
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.
.
.
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.
Enter the total section 1446 tax that would have been due for 2020, without regard to reductions for
8
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 2020
.
.
.
.
.
.
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.
.
.
.
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.
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.
.
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
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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 .
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11
12
Enter certain amounts paid or credited for each
period. See instructions .
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12
13
Balance due. Subtract line 12 from line 11 .
.
13
8804-W
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 40849X
Form
(2021)
2
Form 8804-W (WORKSHEET) 2021
Page
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)
(b)
(c)
(d)
First 3
First 5
First 8
First 11
months
months
months
months
14
Enter ECTI allocable to all foreign partners for the following
periods.
a Tax year beginning in 2018 .
14a
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b Tax year beginning in 2019 .
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14b
c Tax year beginning in 2020 .
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14c
15
Enter ECTI allocable to all foreign partners for each period for
the tax year beginning in 2021. See instructions for the treatment
of extraordinary items .
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15
First 4
First 6
First 9
Entire
months
months
months
year
16
Enter ECTI allocable to all foreign partners for the following
periods.
a Tax year beginning in 2018 .
16a
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b Tax year beginning in 2019 .
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16b
c Tax year beginning in 2020 .
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16c
17
Divide the amount in each column on line 14a by the amount
in column (d) on line 16a .
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17
18
Divide the amount in each column on line 14b by the amount
18
in column (d) on line 16b .
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19
Divide the amount in each column on line 14c by the amount
in column (d) on line 16c .
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19
20
Add lines 17 through 19 .
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20
21
21
Divide line 20 by 3.0
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22a Divide line 15 by line 21 .
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22a
b Extraordinary items (see instructions) .
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22b
c Combine lines 22a and 22b .
22c
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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 .
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23
24
24
Subtract line 23 from line 22c. If zero or less, enter -0- .
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25a Multiply the ECTI on line 24 allocable to non-corporate partners
by 37% (0.37)
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25a
b Multiply the ECTI on line 24 allocable to corporate partners by
25b
21% (0.21)
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c Combine lines 25a and 25b .
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25c
26a Divide the amount in columns (a) through (c) on line 16a by the
26a
amount in column (d) on line 16a .
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b Divide the amount in columns (a) through (c) on line 16b by the
amount in column (d) on line 16b .
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26b
c Divide the amount in columns (a) through (c) on line 16c by the
26c
amount in column (d) on line 16c .
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27
Add lines 26a through 26c
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27
28
Divide line 27 by 3.0
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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 .
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29
8804-W
Form
(2021)
3
Form 8804-W (WORKSHEET) 2021
Page
Part III
Annualized Income Installment Method (see instructions)
(a)
(b)
(c)
(d)
First
First
First
First
months
months
months
months
30
Annualization periods (see instructions) .
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30
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 .
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31a
b Total ECTI allocable to non-corporate partners other than on
lines 31c, 31d, and 31e
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31b
c 28% rate gain (non-corporate partners only)
.
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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)
.
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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) .
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33b
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c Reduction to line 33a for certified foreign partner-level items
submitted using Form 8804-C .
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33c
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d Combine lines 33a, 33b, and 33c .
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33d
e Total ECTI allocable to non-corporate partners other than on
lines 31i, 31m, and 31q (multiply line 31b by line 32) .
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33e
f
Reduction to line 33e for state and local taxes under Regulations
section 1.1446-6(c)(1)(iii) .
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33f
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g Reduction to line 33e for certified foreign partner-level items
submitted using Form 8804-C .
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33g
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h Combine lines 33e, 33f, and 33g .
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33h
i
28% rate gain allocable to non-corporate partners (multiply line
31c by line 32) .
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33i
j
Reduction to line 33i for state and local taxes under Regulations
section 1.1446-6(c)(1)(iii) .
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33j
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k Reduction to line 33i for certified foreign partner-level items
submitted using Form 8804-C .
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33k
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l
Combine lines 33i, 33j, and 33k
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33l
m Unrecaptured section 1250 gain allocable to non-corporate
partners (multiply line 31d by line 32) .
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33m
n Reduction to line 33m for state and local taxes under Regulations
section 1.1446-6(c)(1)(iii) .
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33n
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o Reduction to line 33m for certified foreign partner-level items
submitted using Form 8804-C .
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33o
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p Combine lines 33m, 33n, and 33o .
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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) .
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33q
r
Reduction to line 33q for state and local taxes under Regulations
section 1.1446-6(c)(1)(iii) .
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33r
(
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s
Reduction to line 33q for certified foreign partner-level items
submitted using Form 8804-C .
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33s
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t
Combine lines 33q, 33r, and 33s .
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33t
34
Figure the tax on line 33 amounts as follows.
a Multiply line 33d by 21% (0.21) .
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34a
b Multiply line 33h by 37% (0.37) .
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34b
c Multiply line 33l by 28% (0.28) .
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34c
d Multiply line 33p by 25% (0.25) .
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34d
e Multiply line 33t by 20% (0.20) .
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34e
f
Add lines 34a through 34e
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34f
35
Applicable percentage
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35
25%
50%
75%
100%
36
Multiply line 34f by line 35. See line 37 for instructions .
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36
8804-W
Form
(2021)
4
Form 8804-W (WORKSHEET) 2021
Page
Part IV
Required Installments Under Part II and/or Part III
(b)
(c)
(a)
(d)
Note: Complete lines 37 through 43 of one column before completing
1st
2nd
3rd
4th
the next column.
installment
installment
installment
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 .
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37
38
Add the amounts in all preceding columns of line 43. See
instructions .
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38
39
Adjusted seasonal or annualized income installments.
Subtract line 38 from line 37. If zero or less, enter -0-
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39
40
Enter 25% (0.25) of line 7 in each column
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40
41
Subtract line 43 of the preceding column from line 42 of the
preceding column .
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41
42
Add lines 40 and 41
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42
43
Required installments. Enter the smaller of line 39 or line 42
here and on line 11
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43
8804-W
Form
(2021)
Page of 4