Table of Contents

• Instructions for Form 8804-W (WORKSHEET) - Introductory Material
  • Future Developments
  • What's New
• General Instructions
  • Purpose of Form
  • Who Must Make Estimated Section 1446 Tax Payments
  • When To Make Estimated Section 1446 Tax Payments
  • Underpayment of Estimated Section 1446 Tax
  • How To Make Estimated Section 1446 Tax Payments
  • Refiguring Estimated Section 1446 Tax
• Specific Instructions
  • Part I—Determination of Installment Payments
    • Lines 1 through 6—Current Year Safe Harbor
    • Line 8—Prior Year Safe Harbor
    • Line 9
    • Line 10—Installment Due Dates
    • Line 11
    • Line 12
  • Parts II Through IV
  • Part II—Adjusted Seasonal Installment Method
    • Example.
    • Line 15
    • Line 22b
    • Line 23
  • Part III—Annualized Income Installment Method
    • Line 30—Annualization Periods
    • Line 31—Foreign Partner's Allocable Share of ECTI
    • Line 32—Annualization Amounts
    • Lines 33a, 33e, 33i, 33m, and 33q
    • Lines 33b, 33f, 33j, 33n, and 33r
    • Lines 33c, 33g, 33k, 33o, and 33s
  • Part IV—Required Installments Under Part II and/or Part III
    • Line 38
    • Line 43—Required Installments
• Instructions for Form 8804-W (WORKSHEET) - Notices
  • Paperwork Reduction Act Notice.