Internal Revenue Service United States Department of the Treasury

Instructions for Schedule A (Form 8804) (2011)

Section references are to the Internal Revenue Code unless otherwise noted.

2011


Table of Contents

  • Instructions for Schedule A (Form 8804) - Introductory Material
    • What's New
  • General Instructions
    • Purpose of Form
    • Who Must File
    • Who Must Pay the Underpayment Penalty
    • Exception to the Penalty
    • How To Use Schedule A
  • Specific Instructions
    • Part I. Reasons for Filing
      • Part II. Current Year and Prior Year Safe Harbors
        • Part III. Figuring the Underpayment
          • Parts IV Through VI
            • Part IV. Adjusted Seasonal Installment Method
              • Part V. Annualized Income Installment Method
                • Part VI. Required Installments
                  • Part VII. Figuring the Penalty
                  • Instructions for Schedule A (Form 8804) - Notices
                    • Paperwork Reduction Act Notice.
                       Next

                  More Online Instructions