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Form 8804-SA: 8804 (Schedule A)
IRS Form 8804 is used by partnerships with effectively connected taxable income (ECTI) allocable to foreign partners to determine if they owe the underpayment penalty for estimated Section 1446 tax. The partnership must file this schedule if Part II, line 1 shows $500 or more and certain methods are used.
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IRS Form 8804-SA - 8804 (Schedule A)
IRS Form 8804 is used by partnerships with effectively connected taxable income (ECTI) allocable to foreign partners to determine if they owe the underpayment penalty for estimated Section 1446 tax. The partnership must file this schedule if Part II, line 1 shows $500 or more and certain methods are used.
Risk Radar
Scan points- 1Failing to check the box on Form 8804, line 8 when filing is a critical error.
- 2Not checking the appropriate box(es) in Part I of Form 8804.
- 3Failing to check the required box on Form 8804, line 8.
- 4Omitting completion if total Section 1446 tax is $500 or more (and methods apply).
- 5Not completing Parts IV through VI when using installment methods.
Plain English
This form helps partnerships figure out if they have failed to pay enough taxes throughout the year using installment payments. It calculates whether a penalty is due for underpaying estimated Section 1446 tax. The partnership uses this schedule to determine the exact amount of that potential underpayment penalty.
Submission Date
- Filing date: 2025-12-08 15:10:37
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a partnership with effectively connected taxable income (ECTI) allocable to foreign partners needs to determine if it owes an underpayment penalty and, if so, the amount of that penalty.
- Do not use this form when the IRS will calculate the penalty and notify the partnership; however, still attach Schedule A (Form 8804) if Part II, line 1 is $500 or more AND either the adjusted seasonal installment method or the annualized income installment method is used.
- Check Form 8804 instead when filing this schedule, as it attaches to that primary form.
Form selector
Use this form or another form?
Partnership has ECTI allocable to foreign partners
Used to determine underpayment penalty for estimated Section 1446 tax
✓ Confirm Part II, line 1 is $500 or more.
Partnership uses both installment methods
Must complete all three parts (Parts IV through VI) of Schedule A (Form 8804)
✓ Ensure both boxes in Part I are checked.
Partner has an amended return for prior year
The partnership can use the prior-year safe harbor if the amendment is filed before the applicable due date
✓ Check instructions regarding Regulations section 1.1446-3(b)(3)(ii).
Deadline or filing window
The penalty is figured separately for each installment due date. A partnership may owe a penalty for an earlier due date even if it pays enough tax later to cover the underpayment. The required installments are determined by using the smallest of the adjusted seasonal, annualized income, or current-year safe harbor amounts.
Checklist
What you need before filling it out
Purpose
Determine if subject to penalty & amount owed · Schedule A (Form 8804)
Who must file generally
Partnership · Schedule A (Form 8804)
Condition to file even if no penalty owed
Part II, line 1 $ge$ $500 AND method used · Schedule A (Form 8804)
Exception to Penalty
Tax shown on line 5f of 2025 Form 8804 is less than $500 · Instructions p.1
Prior-Year Safe Harbor Entry (Line 2)
Total Section 1446 tax due for 2024 (without reductions) · Schedule A (Form 8804), Part II, Line 2
Penalty Calculation Period End Date
Earlier of payment date or 15th day of 3rd month after close of 2025 tax year (or 6th month if outside US/PR) · Instructions p.4, Part VII
Before you submit
- 1Check that the revision date on Schedule A (Form 8804) reads 20/25.
- 2Verify that if Part II, line 1 is $ge$ $500, at least one installment method box in Part I is checked.
- 3Confirm that Line 6 of Schedule A (Form 8804) accurately reflects the estimated tax payments for the year.
- 4Ensure Lines 39 through 43 are completed for every installment period before filling in Line 38.
- 5Verify that Line 43 correctly enters the smaller amount between Line 39 and Line 42 for each installment.
- 6Check that Line 5 on Schedule A (Form 8804) reflects the result from Line 43.
- 7Confirm Part VII is fully completed to determine the final penalty amount.
How to file this form
- 1Complete Part I of Schedule A (Form 8804) by checking all applicable reasons for filing.
- 2Fill out Part II, entering the required prior-year safe harbor amount on Line 2 and detailing any method exceptions.
- 3Enter estimated tax payments in Part III (Line 6), including any overpayment from Form 8804 line 13 credited to the first installment.
- 4Calculate each installment's smaller amount using Lines 39/42, entering results on Line 43 and then summarizing on Line 5. Complete Parts IV through VI as necessary.
- 5Complete Part VII to determine the final underpayment penalty amount based on the specified period of underpayment.
- 6Enter the calculated penalty amount from Schedule A (Form 8804), Line 65, onto Form 8804, Line 8.
- 7Attach Schedule A (Form 8804) to the main Form 8804 and retain a copy for partnership records.
Known limitations
- 1A partnership does not have to file Schedule A (Form 8804) if the IRS calculates the penalty and notifies the partnership of any amount due.
- 2Even if a partnership owes no penalty, it must still attach Schedule A (Form 8804) if Part II, line 1 is $500 or more and either the adjusted seasonal installment method or the annualized income installment method is used.
- 3A partnership will not have to pay a penalty if the tax shown on line 5f of its 2025 Form 8804 is less than $500.
- 4When an amended Form 8804 for a prior tax year is filed, 'prior tax year' includes that amended Form 8804 only if it is filed before the applicable installment due date.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is 20/25, dated September 22, 2025. Readers should verify the latest information at IRS.gov/Form8804 for any legislative developments.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25.
- Catalog Number — confirm it reads 36325U.
- Mailing address — Not stated in the official source (but the form is attached to Form 8804).
- Signature — Not explicitly required on Schedule A (Form 8804) itself, but the partnership must sign its main Form 8804.
- IRS Website Link — confirm www.irs.gov/Form8804 is current.
Quick Facts
Downloads
After you file
- 1Keep a copy of Schedule A (Form 8804) when filing.
- 2If using this schedule to determine the penalty, enter the amount from line 65 on line 8 of Form 8804.
- 3The IRS will notify the partnership if it calculates and determines an amount due for the underpayment penalty.
- 4The penalty is figured separately for each installment due date, meaning a partnership may owe a penalty for an earlier due date even if later payments cover the shortfall.
Sources
- SRCInstructions p.1 — Schedule A (Form 8804) determines if a partnership is subject to the penalty for underpayment of estimated Section 1446 tax.
- SRCInstructions p.1 — The partnership generally does not have to file Schedule A (Form 8804).
- SRCInstructions p.1 — A partnership must attach Schedule A (Form 8804) if Part II, line 1 is $500 or more and the adjusted seasonal installment method or annualized income installment method is used.
- SRCInstructions p.2 — Payments made on a Saturday, Sunday, or legal holiday are considered made on the next day that isn't a Saturday, Sunday, or legal holiday for required installments.
- SRCForm p.1 — The official title of this form is 8804 (Schedule A), and it must be attached to Form 8804.
- SRCInstructions p.3 — Extraordinary items of $1 million or more from a transaction or section 481(a) adjustment are included on line 22b.
- SRCInstructions p.2 — Line 6 includes payments such as Section 1445(a) or 1445(e) tax withheld/paid for disposition of U.S. real property interest.
Common confusion points
Do I have to file Schedule A (Form 8804) even if my tax liability is low?
The IRS might figure it out, but you must attach it if Part II, line 1 is $500 or more and certain methods are used.
→ Check the amount on Part II, line 1.
Does paying enough tax later mean I never owe a penalty?
No; the penalty is figured separately for each installment due date, even if you are due a refund when filing your return.
→ Review the instructions regarding separate calculation per installment.
What happens if my payment date falls on a weekend or holiday?
Payments made the next day that isn't a Saturday, Sunday, or legal holiday count as being made on the due date for that required installment.
→ Verify the next business day after the scheduled due date.
Where do I put payments from other partners?
Enter them on line 6; specifically, Section 1446 tax paid by another partnership where your entity was a partner during the year.
→ Refer to lines 6b and 6c in the Form 8804 instructions for details.
If I use special rules for extraordinary items, which line do they go on?
Extraordinary items of $1 million or more from a transaction or section 481(a) adjustment must be included on line 22b.
→ Check if the item meets the $1M threshold and goes to line 22b.
What is the difference between Line 15 and Line 22b for extraordinary items?
Line 15 is for general extraordinary items, but do not include de minimis items that you choose to put on line 22b.
→ Confirm if the item is 'de minimis' or meets the $1M threshold.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- The instructions refer to Forms 8805 and 8813 when detailing payments on line 6.
Questions about IRS Form 8804-SA
What is IRS Form 8804-SA used for?
This form helps partnerships figure out if they have failed to pay enough taxes throughout the year using installment payments. It calculates whether a penalty is due for underpaying estimated Section 1446 tax. The partnership uses this schedule to determine the exact amount of that potential underpayment penalty.
Who must file IRS Form 8804-SA?
Generally, the partnership must file Schedule A (Form 8804) even if the IRS will calculate and notify it of any due penalty. This filing is required if Part II, line 1 shows $500 or more and either the adjusted seasonal installment method or the annualized income installment method is used.
What information does IRS Form 8804-SA require?
The form collects information regarding the reasons for filing in Part I and details payments made on various dates in Line 6. The total section 1446 tax amount, which determines if further completion is needed, appears on Part II, line 1.
When is IRS Form 8804-SA due?
The penalty calculation is figured separately for each installment due date listed on the form. There is no single general filing deadline stated; rather, the partnership must file it to determine penalties related to its required installments.
Where do I file IRS Form 8804-SA?
The instructions do not specify a routing address or service center for submission. The partnership must attach Schedule A (Form 8804) to Form 8804 when filing.
How do I complete IRS Form 8804-SA?
First, check one or both applicable boxes in Part I and ensure the box on Form 8804, line 8 is checked. If total Section 1446 tax (Part II, line 1) is $500 or more, complete the rest of page 1 to find the underpayment. Finally, complete Parts IV through VI as appropriate based on which installment methods are used.
What happens if IRS Form 8804-SA is filed incorrectly?
If an underpayment is shown on line 12, the partnership must go to Part VII to figure the penalty. Failure to file or complete correctly results in owing a penalty for that installment due date.
Do I have to file Schedule A (Form 8804) even if my tax liability is low?
The IRS might figure it out, but you must attach it if Part II, line 1 is $500 or more and certain methods are used. Check the amount on Part II, line 1.
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