About Schedule A (Form 8804), Penalty for Underpayment of Estimated Section 1446 Tax by Partnerships


Notice: Historical Content

This is an archival or historical document and may not reflect current law, policies or procedures.

Partnerships that have effectively connected taxable income (ECTI) allocable to foreign partners use this schedule to determine:

  • Whether they are subject to the penalty for underpayment of estimated tax and, if so,
  • The amount of the underpayment penalty.

Current Revision

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