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Form 8804W: Installment Payments of Section 1446 Tax for Partnerships
IRS Form 8804W is for Installment Payments of Section 1446 Tax for Partnerships. It helps partnerships determine required installments, and the form requires consideration of netting rules under section 1(h) and Notice 97-59.
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IRS Form 8804W - Installment Payments of Section 1446 Tax for Partnerships
IRS Form 8804W is for Installment Payments of Section 1446 Tax for Partnerships. It helps partnerships determine required installments, and the form requires consideration of netting rules under section 1(h) and Notice 97-59.
Risk Radar
Scan points- 1If line 7 < line 8 and you use the smaller line 7 amount on line 9, you risk losing the prior-year safe harbor qualification.
- 2Failing to consider netting rules under section 1(h) and Notice 97-59 when offsetting income categories.
- 3Using the line 8 amount on line 9 if line 7 is smaller, thus forfeiting prior-year safe harbor.
- 4Not completing Part II and/or Part III when using those respective installment methods.
- 5Forgetting to complete lines 39 through 43 in preceding columns before filling out the corresponding line 38.
Plain English
This form allows a partnership to spread out its tax payments throughout the year instead of paying one lump sum at the end. By using methods like annualized or adjusted seasonal installment calculations, the partnership can adjust its required payment amounts based on when it expects most of its income to be earned. This helps manage cash flow and meet IRS obligations.
Submission Date
- Filing date: 2025-11-24 22:10:19
- 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 has effectively connected taxable income (ECTI) allocable to foreign partners and needs to determine proper estimated section 1446 tax payments.
- Do not use it when the aggregate tax on the ECTI allocable to all foreign partners is less than $500, as installment payments are generally not required.
- Check Form 8813 instead when submitting payment via check or money order through the Electronic Federal Tax Payment System (EFTPS).
Form selector
Use this form or another form?
Only using adjusted seasonal method
Complete Parts II and IV to determine installment payments.
✓ Check instructions for Forms 8804, 8805, and 8813.
Only using annualized income method
Complete Parts III and IV to determine installment payments.
✓ Check instructions for Forms 8804, 8805, and 8813.
Using both methods
Complete all three Parts to ensure accurate determination of installments.
✓ Verify which parts are needed based on the method(s) used.
Deadline or filing window
Installment due dates are set for the 15th day of the 4th, 6th, 9th, and 12th months for calendar-year taxpayers. For fiscal-year taxpayers, these correspond to their partnership's tax year. The form itself does not state a specific extension window, but it aids in determining liability for installment payments.
Checklist
What you need before filling it out
Partnership Requirement
Partnership must have ECTI allocable to foreign partners · Instructions p.1
Payment Deadline
Installments are due by the 15th day of the 4th, 6th, 9th, and 12th months · Instructions p.1
Required Payment Threshold
Aggregate tax on ECTI must be $500 or more · Instructions p.1
EFTPS Requirement
Forms 8804 and 8805 must still be filed when using EFTPS · Instructions p.1
Notification Requirement
Notify each foreign partner within 10 days of installment due date (or payment date) · Instructions p.1
Safe Harbor Adjustment
When switching from prior-year safe harbor to current-year safe harbor, pay the sum of (a) current installment + (b) amount by which current exceeds prior · Instructions p.2
Before you submit
- 1Ensure Form 8804-W is completed for every required installment payment.
- 2Verify that Part I correctly calculates the Allocable share of ECTI expected for all foreign partners.
- 3If using safe harbor, confirm Line 9 reflects the smaller amount between line 7 or line 8.
- 4Confirm that the correct Parts (II and IV if seasonal only; III and IV if annualized only) are completed based on method usage.
- 5If paying via EFTPS, verify Forms 8804 and 8805 have also been filed.
- 6Check that the payment date aligns with one of the required due dates (15th of the 4th, 6th, 9th, or 12th month).
- 7Confirm partnership records contain a copy of the completed Form 8804-W.
How to file this form
- 1Complete Form 8804-W for each installment payment based on available information at that time.
- 2Determine if the partnership must pay installments by checking if the aggregate ECTI tax is $500 or more.
- 3Calculate required adjustments (like safe harbor catch-up amounts) and enter them into the appropriate lines of Form 8804-W.
- 4Submit payment using a check/money order via Form 8813, or transmit via EFTPS while filing Forms 8804 and 8805.
- 5Notify each foreign partner about the tax paid within 10 days of the installment due date (or actual payment date).
- 6Keep a copy of the completed Form 8804-W for partnership records.
Known limitations
- 1Partnerships that do not have effectively connected taxable income (ECTI) allocable to foreign partners can use Form 8804-W (WORKSHEET) to determine proper estimated section 1446 tax payments.
- 2A partner may be entitled to use a preferential rate on the following types of income or gain: Line 1i (28% rate gain, per Schedule D, line 18), Line 1m (unrecaptured section 1250 gain, per Schedule D, line 19), and Line 1q (adjusted net capital gain).
- 3If only the adjusted seasonal installment method is used, Parts II and IV must be completed. If only the annualized income installment method is used, Parts III and IV must be completed.
- 4De minimis extraordinary items that a partnership chooses to include on line 22b must not be included on line 15.
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 20/26. The form instructions direct users to IRS.gov/Form8804W for the latest information regarding developments.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/26.
- Tax year start date — confirm the form reflects the correct beginning date for the tax year.
- Form Number — confirm the document is Form 8804-W.
- OMB Number — confirm the OMB No. is 1545-0123.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Form 8804-W for records.
- 2The tax form should be kept, as it is not to be sent to the IRS office at 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.
- 3If an error occurs, the partnership may write to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.
- 4The form must be filed using the current edition (Revision 20/26) to ensure accuracy.
Sources
- SRCInstructions p.1 — Partnerships must generally make installment payments of estimated section 1446 tax if the aggregate tax on the ECTI allocable to all foreign partners will be $500 or more.
- SRCInstructions p.1 — Line 1i relates to the 28% rate gain (per Schedule D, line 18).
- SRCInstructions p.1 — Line 1m relates to unrecaptured section 1250 gain (per Schedule D, line 19).
- SRCInstructions p.3 — Line 12 must include any 2025 overpayment credited against the 2026 tax.
- SRCInstructions p.4 — On Line 31a through 31e, do not include de minimis extraordinary items that are chosen to be included on line 33a, 33e, 33i, 33m, or 33q respectively.
- SRCInstructions p.5 — The form should be kept for records and written to the IRS at 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.
Common confusion points
What do I enter on Line 12 of Form 8804-W?
This line requires entering any 2025 overpayment credited against the 2026 tax, along with specific withheld/paid amounts.
→ Ensure you include Section 1446 tax withheld by another partnership (if applicable) and payments for U.S. real property or partnership interests.
Do I need to fill out all three parts (II, III, and IV)?
If both the adjusted seasonal installment method and the annualized income installment method are used, all three Parts must be completed.
→ Check which methods you employ before filling out the form.
Where do the de minimis extraordinary items go?
Items totaling $1 million or more from a transaction or section 481(a) adjustment should go on line 22b for the appropriate period, but if they are chosen to be *excluded* from line 15, they must still appear on line 22b.
→ Refer to the 'Extraordinary items' section of the instructions for precise placement.
How do I determine which installment columns (a-d) to use?
Columns (a) through (d) on line 30 correspond to the annualization periods used when calculating the ECTI allocable to all foreign partners on lines 31a through 31e.
→ Confirm your chosen annualization method dictates these specific columns.
What is the difference between Line 22b and Line 15?
Line 15 requires certain extraordinary items, while line 22b includes those same items if they are $1 million or more from a transaction/section 481(a) adjustment OR if the partnership chooses to exclude them from line 15.
→ Check the instructions for 'Extraordinary items' to confirm inclusion rules.
What is the required minimum threshold to file Form 8804-W?
A partnership must generally make installment payments of estimated section 1446 tax if the aggregate tax on the ECTI allocable to all foreign partners will be $500 or more.
→ Verify your total projected ECTI tax meets this $500 threshold.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8813 (Related to) — The instructions for Forms 8804, 8805, and 8813 provide context for Line 12 entries.
Questions about IRS Form 8804W
What is IRS Form 8804W used for?
This form allows a partnership to spread out its tax payments throughout the year instead of paying one lump sum at the end. By using methods like annualized or adjusted seasonal installment calculations, the partnership can adjust its required payment amounts based on when it expects most of its income to be earned. This helps manage cash flow and meet IRS obligations.
Who must file IRS Form 8804W?
Partnerships are the filer category that uses IRS Form 8804W to report their installment payments for Section 1446 tax.
What information does IRS Form 8804W require?
The form collects details on required installments, which are calculated using methods detailed in Part II and/or Part III. It also captures amounts of tax withheld from a disposition of an interest under section 1446(f)(1) during the installment period.
When is IRS Form 8804W due?
For calendar-year taxpayers, the due dates are the 15th day of the 4th, 6th, 9th, and 12th months; for fiscal-year taxpayers, these correspond to their partnership's tax year. If a regular due date falls on a Saturday, Sunday, or legal holiday, the next business day is used.
Where do I file IRS Form 8804W?
The form does not specify a single service center address but requires calculation based on installment periods corresponding to when payments were made or withheld. The use of this Form 8804W is optional for aiding the partnership in determining its tax liability.
How do I complete IRS Form 8804W?
The partnership must complete Part II and/or Part III to calculate installments; if both are used, all three Parts must be completed. For each installment period, Line 43 requires entering the smaller amount between line 39 or line 42. The final required installment total is entered on line 11.
What happens if IRS Form 8804W is filed incorrectly?
If line 7 on an installment payment is smaller than line 8, and that smaller line 7 amount is entered on line 9, the partnership may not qualify for the prior-year safe harbor when calculating penalties due on Schedule A (Form 8804).
What do I enter on Line 12 of Form 8804-W?
This line requires entering any 2025 overpayment credited against the 2026 tax, along with specific withheld/paid amounts. Ensure you include Section 1446 tax withheld by another partnership (if applicable) and payments for U.S. real property or partnership interests.
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