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.