For the latest information about developments related to Form 8804-W, and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form8804.
For tax years beginning after December 31, 2012, the American Taxpayer Relief Act of 2012, increased the maximum tax rate for individuals to 39.6%, and the maximum tax rate on capital gains to 20%. Therefore, under Regulations section 1.1446-3(a)(2), the Form 8804-W has been modified to reflect the highest tax rates for these two types of income. As a result, substantial changes have been made to the 2013 Form 8804-W.
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