For 2011 fiscal tax year partnerships with assets of $1 billion or more, the amount of any required installment of estimated tax due in July, August, or September of 2012, must be increased, and the next required installment must be decreased in an amount to reflect the increase in the previous installment. See the instructions for Part III, line 5. See also Who Must File.

The IRS has created a page on IRS.gov that includes information about Schedule A (Form 8804) and the related instructions, at www.irs.gov/form8804. Information about any future developments affecting Schedule A (Form 8804) (such as legislation enacted after we release it) will be posted on that page.