Table of Contents

• Instructions for Form 8804-W - Introductory Material
  • What's New
• General Instructions
  • 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 7—Prior Year Safe Harbor
    • Line 8
    • Line 9—Installment Due Dates
    • Line 10
    • Line 11
  • Parts II Through IV
  • Part II—Adjusted Seasonal Installment Method
    • Line 14
    • Line 21b
    • Line 22
  • Part III—Annualized Income Installment Method
    • Line 29—Annualization Periods
    • Line 30—Foreign Partner's Allocable Share of ECTI
    • Line 31—Annualization Amounts
    • Lines 32a, 32e, 32i, and 32m
    • Lines 32b, 32f, 32j, and 32n
    • Lines 32c, 32g, 32k, and 32o
  • Part IV—Required Installments Under Part II and/or Part III
    • Line 37
    • Line 39
    • Line 42—Required Installments
• Instructions for Form 8804-W - Notices
  • Paperwork Reduction Act Notice.