Federal housing law
1225 Form 8804 (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8804.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
Form
8804¶
(Rev. December 2025)
Department of the Treasury Internal Revenue Service
Annual Return for Partnership Withholding Tax (Section 1446)¶
Attach Form(s) 8804-C and 8805. Go to www.irs.gov/Form8804 for instructions and the latest information.
OMB No. 1545-0123
For calendar year 20 , or tax year beginning , 20 , and ending , 20 Check this box if the partnership keeps its records and books of account outside the United States and Puerto Rico . . . . .
Part I Partnership
| 1aName of partnership |
1aName of partnership |
1aName of partnership |
1aName of partnership |
1aName of partnership |
b U.S. employer identification number (EIN) | b U.S. employer identification number (EIN) | b U.S. employer identification number (EIN) | b U.S. employer identification number (EIN) | b U.S. employer identification number (EIN) | b U.S. employer identification number (EIN) |
|---|---|---|---|---|---|---|---|---|---|---|
| cNumber and street. If a P.O. box, see instructions. | cNumber and street. If a P.O. box, see instructions. | cNumber and street. If a P.O. box, see instructions. | dRoom or suite no. | dRoom or suite no. | For IRS Use Only | For IRS Use Only | For IRS Use Only | For IRS Use Only | For IRS Use Only | For IRS Use Only |
| cNumber and street. If a P.O. box, see instructions. | cNumber and street. If a P.O. box, see instructions. | cNumber and street. If a P.O. box, see instructions. | dRoom or suite no. | dRoom or suite no. | CC | CC | CC | FD | FD | FD |
| cNumber and street. If a P.O. box, see instructions. | cNumber and street. If a P.O. box, see instructions. | cNumber and street. If a P.O. box, see instructions. | dRoom or suite no. | dRoom or suite no. | RD | RD | RD | FF | FF | FF |
| eCity or town | ** f**State or province |
** g** Country | ** g** Country | ** h**ZIP or foreign postal code |
CAF |
CAF |
CAF |
FP | FP | FP |
| eCity or town | ** f**State or province |
** g** Country | ** g** Country | ** h**ZIP or foreign postal code |
CR | CR | CR | I | I | I |
| eCity or town | ** f**State or province |
** g** Country | ** g** Country | ** h**ZIP or foreign postal code |
EDC |
Part II Withholding Agent
2a Name of withholding agent. If partnership is also the withholding agent, enter “SAME” and don’t complete lines 2b through 2h.
b Withholding agent’s U.S. EIN
c Number and street. If a P.O. box, see instructions. d Room or suite no.
e City or town f State or province g Country h ZIP or foreign postal code
Part III Section 1446 Tax Liability and Payments
| 3a Enter number of foreign partners . . . . . . . 3a b Enter number of Forms 8805 attached to this Form 8804 3b c Enter number of Forms 8804-C attached to Forms 8805 3c **4 ** Total effectively connected taxable income (ECTI) allocable to foreign partners. See instructions. a Total ECTI allocable to corporate partners . . . . . . . . . . . . 4a **b **Reduction to line 4a for state and local taxes under Regulations section 1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . . . . . . . 4b ( ) **c **Reduction to line 4a for certified foreign partner-level items submitted using Form 8804-C . . . . . . . . . . . . . . . . . . . . . 4c ( ) d Combine lines 4a, 4b, and 4c . . . . . . . . . . . . . . . . . . . . . . . . **e **Total ECTI allocable to non-corporate partners other than on lines 4i, 4m, and 4q . . . . . . . . . . . . . . . . . . . . . . . . . 4e **f ** Reduction to line 4e for state and local taxes under Regulations section 1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . . . . . . . 4f ( ) **g **Reduction to line 4e for certified foreign partner-level items submitted using Form 8804-C . . . . . . . . . . . . . . . . . . . . . 4g ( ) h Combine lines 4e, 4f, and 4g . . . . . . . . . . . . . . . . . . . . . . . . i 28% rate gain allocable to non-corporate partners . . . . . . . . . 4i **j ** Reduction to line 4i for state and local taxes under Regulations section 1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . . . . . . . 4j ( ) **k **Reduction to line 4i for certified foreign partner-level items submitted using Form 8804-C . . . . . . . . . . . . . . . . . . . . . 4k ( ) l Combine lines 4i, 4j, and 4k . . . . . . . . . . . . . . . . . . . . . . . . . m Unrecaptured section 1250 gain allocable to non-corporate partners . . . 4m **n **Reduction to line 4m for state and local taxes under Regulations section 1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . . . . . . . 4n ( ) **o **Reduction to line 4m for certified foreign partner-level items submitted using Form 8804-C . . . . . . . . . . . . . . . . . . . . . 4o ( ) p Combine lines 4m, 4n, and 4o . . . . . . . . . . . . . . . . . . . . . . . . |
3a | 4a | 4d |
|---|
Part III Section 1446 Tax Liability and Payments
| 3a Enter number of foreign partners . . . . . . . 3a b Enter number of Forms 8805 attached to this Form 8804 3b c Enter number of Forms 8804-C attached to Forms 8805 3c **4 ** Total effectively connected taxable income (ECTI) allocable to foreign partners. See instructions. a Total ECTI allocable to corporate partners . . . . . . . . . . . . 4a **b **Reduction to line 4a for state and local taxes under Regulations section 1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . . . . . . . 4b ( ) **c **Reduction to line 4a for certified foreign partner-level items submitted using Form 8804-C . . . . . . . . . . . . . . . . . . . . . 4c ( ) d Combine lines 4a, 4b, and 4c . . . . . . . . . . . . . . . . . . . . . . . . **e **Total ECTI allocable to non-corporate partners other than on lines 4i, 4m, and 4q . . . . . . . . . . . . . . . . . . . . . . . . . 4e **f ** Reduction to line 4e for state and local taxes under Regulations section 1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . . . . . . . 4f ( ) **g **Reduction to line 4e for certified foreign partner-level items submitted using Form 8804-C . . . . . . . . . . . . . . . . . . . . . 4g ( ) h Combine lines 4e, 4f, and 4g . . . . . . . . . . . . . . . . . . . . . . . . i 28% rate gain allocable to non-corporate partners . . . . . . . . . 4i **j ** Reduction to line 4i for state and local taxes under Regulations section 1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . . . . . . . 4j ( ) **k **Reduction to line 4i for certified foreign partner-level items submitted using Form 8804-C . . . . . . . . . . . . . . . . . . . . . 4k ( ) l Combine lines 4i, 4j, and 4k . . . . . . . . . . . . . . . . . . . . . . . . . m Unrecaptured section 1250 gain allocable to non-corporate partners . . . 4m **n **Reduction to line 4m for state and local taxes under Regulations section 1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . . . . . . . 4n ( ) **o **Reduction to line 4m for certified foreign partner-level items submitted using Form 8804-C . . . . . . . . . . . . . . . . . . . . . 4o ( ) p Combine lines 4m, 4n, and 4o . . . . . . . . . . . . . . . . . . . . . . . . |
3b |
|---|
Part III Section 1446 Tax Liability and Payments
| 3a Enter number of foreign partners . . . . . . . 3a b Enter number of Forms 8805 attached to this Form 8804 3b c Enter number of Forms 8804-C attached to Forms 8805 3c **4 ** Total effectively connected taxable income (ECTI) allocable to foreign partners. See instructions. a Total ECTI allocable to corporate partners . . . . . . . . . . . . 4a **b **Reduction to line 4a for state and local taxes under Regulations section 1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . . . . . . . 4b ( ) **c **Reduction to line 4a for certified foreign partner-level items submitted using Form 8804-C . . . . . . . . . . . . . . . . . . . . . 4c ( ) d Combine lines 4a, 4b, and 4c . . . . . . . . . . . . . . . . . . . . . . . . **e **Total ECTI allocable to non-corporate partners other than on lines 4i, 4m, and 4q . . . . . . . . . . . . . . . . . . . . . . . . . 4e **f ** Reduction to line 4e for state and local taxes under Regulations section 1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . . . . . . . 4f ( ) **g **Reduction to line 4e for certified foreign partner-level items submitted using Form 8804-C . . . . . . . . . . . . . . . . . . . . . 4g ( ) h Combine lines 4e, 4f, and 4g . . . . . . . . . . . . . . . . . . . . . . . . i 28% rate gain allocable to non-corporate partners . . . . . . . . . 4i **j ** Reduction to line 4i for state and local taxes under Regulations section 1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . . . . . . . 4j ( ) **k **Reduction to line 4i for certified foreign partner-level items submitted using Form 8804-C . . . . . . . . . . . . . . . . . . . . . 4k ( ) l Combine lines 4i, 4j, and 4k . . . . . . . . . . . . . . . . . . . . . . . . . m Unrecaptured section 1250 gain allocable to non-corporate partners . . . 4m **n **Reduction to line 4m for state and local taxes under Regulations section 1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . . . . . . . 4n ( ) **o **Reduction to line 4m for certified foreign partner-level items submitted using Form 8804-C . . . . . . . . . . . . . . . . . . . . . 4o ( ) p Combine lines 4m, 4n, and 4o . . . . . . . . . . . . . . . . . . . . . . . . |
3c |
|---|
Part III Section 1446 Tax Liability and Payments
| 3a Enter number of foreign partners . . . . . . . 3a b Enter number of Forms 8805 attached to this Form 8804 3b c Enter number of Forms 8804-C attached to Forms 8805 3c **4 ** Total effectively connected taxable income (ECTI) allocable to foreign partners. See instructions. a Total ECTI allocable to corporate partners . . . . . . . . . . . . 4a **b **Reduction to line 4a for state and local taxes under Regulations section 1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . . . . . . . 4b ( ) **c **Reduction to line 4a for certified foreign partner-level items submitted using Form 8804-C . . . . . . . . . . . . . . . . . . . . . 4c ( ) d Combine lines 4a, 4b, and 4c . . . . . . . . . . . . . . . . . . . . . . . . **e **Total ECTI allocable to non-corporate partners other than on lines 4i, 4m, and 4q . . . . . . . . . . . . . . . . . . . . . . . . . 4e **f ** Reduction to line 4e for state and local taxes under Regulations section 1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . . . . . . . 4f ( ) **g **Reduction to line 4e for certified foreign partner-level items submitted using Form 8804-C . . . . . . . . . . . . . . . . . . . . . 4g ( ) h Combine lines 4e, 4f, and 4g . . . . . . . . . . . . . . . . . . . . . . . . i 28% rate gain allocable to non-corporate partners . . . . . . . . . 4i **j ** Reduction to line 4i for state and local taxes under Regulations section 1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . . . . . . . 4j ( ) **k **Reduction to line 4i for certified foreign partner-level items submitted using Form 8804-C . . . . . . . . . . . . . . . . . . . . . 4k ( ) l Combine lines 4i, 4j, and 4k . . . . . . . . . . . . . . . . . . . . . . . . . m Unrecaptured section 1250 gain allocable to non-corporate partners . . . 4m **n **Reduction to line 4m for state and local taxes under Regulations section 1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . . . . . . . 4n ( ) **o **Reduction to line 4m for certified foreign partner-level items submitted using Form 8804-C . . . . . . . . . . . . . . . . . . . . . 4o ( ) p Combine lines 4m, 4n, and 4o . . . . . . . . . . . . . . . . . . . . . . . . |
3c | 4b | ( ) | ( ) | ( ) |
|---|
Part III Section 1446 Tax Liability and Payments
| 3a Enter number of foreign partners . . . . . . . 3a b Enter number of Forms 8805 attached to this Form 8804 3b c Enter number of Forms 8804-C attached to Forms 8805 3c **4 ** Total effectively connected taxable income (ECTI) allocable to foreign partners. See instructions. a Total ECTI allocable to corporate partners . . . . . . . . . . . . 4a **b **Reduction to line 4a for state and local taxes under Regulations section 1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . . . . . . . 4b ( ) **c **Reduction to line 4a for certified foreign partner-level items submitted using Form 8804-C . . . . . . . . . . . . . . . . . . . . . 4c ( ) d Combine lines 4a, 4b, and 4c . . . . . . . . . . . . . . . . . . . . . . . . **e **Total ECTI allocable to non-corporate partners other than on lines 4i, 4m, and 4q . . . . . . . . . . . . . . . . . . . . . . . . . 4e **f ** Reduction to line 4e for state and local taxes under Regulations section 1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . . . . . . . 4f ( ) **g **Reduction to line 4e for certified foreign partner-level items submitted using Form 8804-C . . . . . . . . . . . . . . . . . . . . . 4g ( ) h Combine lines 4e, 4f, and 4g . . . . . . . . . . . . . . . . . . . . . . . . i 28% rate gain allocable to non-corporate partners . . . . . . . . . 4i **j ** Reduction to line 4i for state and local taxes under Regulations section 1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . . . . . . . 4j ( ) **k **Reduction to line 4i for certified foreign partner-level items submitted using Form 8804-C . . . . . . . . . . . . . . . . . . . . . 4k ( ) l Combine lines 4i, 4j, and 4k . . . . . . . . . . . . . . . . . . . . . . . . . m Unrecaptured section 1250 gain allocable to non-corporate partners . . . 4m **n **Reduction to line 4m for state and local taxes under Regulations section 1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . . . . . . . 4n ( ) **o **Reduction to line 4m for certified foreign partner-level items submitted using Form 8804-C . . . . . . . . . . . . . . . . . . . . . 4o ( ) p Combine lines 4m, 4n, and 4o . . . . . . . . . . . . . . . . . . . . . . . . |
3c | 4c | ( ) | ( ) | ( ) |
|---|
Part III Section 1446 Tax Liability and Payments
| 3a Enter number of foreign partners . . . . . . . 3a b Enter number of Forms 8805 attached to this Form 8804 3b c Enter number of Forms 8804-C attached to Forms 8805 3c **4 ** Total effectively connected taxable income (ECTI) allocable to foreign partners. See instructions. a Total ECTI allocable to corporate partners . . . . . . . . . . . . 4a **b **Reduction to line 4a for state and local taxes under Regulations section 1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . . . . . . . 4b ( ) **c **Reduction to line 4a for certified foreign partner-level items submitted using Form 8804-C . . . . . . . . . . . . . . . . . . . . . 4c ( ) d Combine lines 4a, 4b, and 4c . . . . . . . . . . . . . . . . . . . . . . . . **e **Total ECTI allocable to non-corporate partners other than on lines 4i, 4m, and 4q . . . . . . . . . . . . . . . . . . . . . . . . . 4e **f ** Reduction to line 4e for state and local taxes under Regulations section 1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . . . . . . . 4f ( ) **g **Reduction to line 4e for certified foreign partner-level items submitted using Form 8804-C . . . . . . . . . . . . . . . . . . . . . 4g ( ) h Combine lines 4e, 4f, and 4g . . . . . . . . . . . . . . . . . . . . . . . . i 28% rate gain allocable to non-corporate partners . . . . . . . . . 4i **j ** Reduction to line 4i for state and local taxes under Regulations section 1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . . . . . . . 4j ( ) **k **Reduction to line 4i for certified foreign partner-level items submitted using Form 8804-C . . . . . . . . . . . . . . . . . . . . . 4k ( ) l Combine lines 4i, 4j, and 4k . . . . . . . . . . . . . . . . . . . . . . . . . m Unrecaptured section 1250 gain allocable to non-corporate partners . . . 4m **n **Reduction to line 4m for state and local taxes under Regulations section 1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . . . . . . . 4n ( ) **o **Reduction to line 4m for certified foreign partner-level items submitted using Form 8804-C . . . . . . . . . . . . . . . . . . . . . 4o ( ) p Combine lines 4m, 4n, and 4o . . . . . . . . . . . . . . . . . . . . . . . . |
3c | 4c | ( ) | 4h |
|---|
Part III Section 1446 Tax Liability and Payments
| 3a Enter number of foreign partners . . . . . . . 3a b Enter number of Forms 8805 attached to this Form 8804 3b c Enter number of Forms 8804-C attached to Forms 8805 3c **4 ** Total effectively connected taxable income (ECTI) allocable to foreign partners. See instructions. a Total ECTI allocable to corporate partners . . . . . . . . . . . . 4a **b **Reduction to line 4a for state and local taxes under Regulations section 1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . . . . . . . 4b ( ) **c **Reduction to line 4a for certified foreign partner-level items submitted using Form 8804-C . . . . . . . . . . . . . . . . . . . . . 4c ( ) d Combine lines 4a, 4b, and 4c . . . . . . . . . . . . . . . . . . . . . . . . **e **Total ECTI allocable to non-corporate partners other than on lines 4i, 4m, and 4q . . . . . . . . . . . . . . . . . . . . . . . . . 4e **f ** Reduction to line 4e for state and local taxes under Regulations section 1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . . . . . . . 4f ( ) **g **Reduction to line 4e for certified foreign partner-level items submitted using Form 8804-C . . . . . . . . . . . . . . . . . . . . . 4g ( ) h Combine lines 4e, 4f, and 4g . . . . . . . . . . . . . . . . . . . . . . . . i 28% rate gain allocable to non-corporate partners . . . . . . . . . 4i **j ** Reduction to line 4i for state and local taxes under Regulations section 1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . . . . . . . 4j ( ) **k **Reduction to line 4i for certified foreign partner-level items submitted using Form 8804-C . . . . . . . . . . . . . . . . . . . . . 4k ( ) l Combine lines 4i, 4j, and 4k . . . . . . . . . . . . . . . . . . . . . . . . . m Unrecaptured section 1250 gain allocable to non-corporate partners . . . 4m **n **Reduction to line 4m for state and local taxes under Regulations section 1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . . . . . . . 4n ( ) **o **Reduction to line 4m for certified foreign partner-level items submitted using Form 8804-C . . . . . . . . . . . . . . . . . . . . . 4o ( ) p Combine lines 4m, 4n, and 4o . . . . . . . . . . . . . . . . . . . . . . . . |
3c | 4c | ( ) | 4l |
|---|
Part III Section 1446 Tax Liability and Payments
| 3a Enter number of foreign partners . . . . . . . 3a b Enter number of Forms 8805 attached to this Form 8804 3b c Enter number of Forms 8804-C attached to Forms 8805 3c **4 ** Total effectively connected taxable income (ECTI) allocable to foreign partners. See instructions. a Total ECTI allocable to corporate partners . . . . . . . . . . . . 4a **b **Reduction to line 4a for state and local taxes under Regulations section 1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . . . . . . . 4b ( ) **c **Reduction to line 4a for certified foreign partner-level items submitted using Form 8804-C . . . . . . . . . . . . . . . . . . . . . 4c ( ) d Combine lines 4a, 4b, and 4c . . . . . . . . . . . . . . . . . . . . . . . . **e **Total ECTI allocable to non-corporate partners other than on lines 4i, 4m, and 4q . . . . . . . . . . . . . . . . . . . . . . . . . 4e **f ** Reduction to line 4e for state and local taxes under Regulations section 1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . . . . . . . 4f ( ) **g **Reduction to line 4e for certified foreign partner-level items submitted using Form 8804-C . . . . . . . . . . . . . . . . . . . . . 4g ( ) h Combine lines 4e, 4f, and 4g . . . . . . . . . . . . . . . . . . . . . . . . i 28% rate gain allocable to non-corporate partners . . . . . . . . . 4i **j ** Reduction to line 4i for state and local taxes under Regulations section 1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . . . . . . . 4j ( ) **k **Reduction to line 4i for certified foreign partner-level items submitted using Form 8804-C . . . . . . . . . . . . . . . . . . . . . 4k ( ) l Combine lines 4i, 4j, and 4k . . . . . . . . . . . . . . . . . . . . . . . . . m Unrecaptured section 1250 gain allocable to non-corporate partners . . . 4m **n **Reduction to line 4m for state and local taxes under Regulations section 1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . . . . . . . 4n ( ) **o **Reduction to line 4m for certified foreign partner-level items submitted using Form 8804-C . . . . . . . . . . . . . . . . . . . . . 4o ( ) p Combine lines 4m, 4n, and 4o . . . . . . . . . . . . . . . . . . . . . . . . |
3c | 4c | ( ) | 4p |
|---|
For Privacy Act and Paperwork Reduction Act Notice, see separate Instructions for Forms 8804, 8805, and 8813.
Cat. No. 10077T Form 8804 (Rev. 12-2025) Created 8/25/25
Form 8804 (Rev. 12-2025) Page 2
| q Adjusted net capital gain (including qualified dividend income and net section 1231 gain) allocable to non-corporate partners . . . . . . . . . . 4q r Reduction to line 4q for state and local taxes under Regulations section 1.1446-6(c)(1)(iii) 4r ( ) s Reduction to line 4q for certified foreign partner-level items submitted using Form 8804-C . . . . . . . . . . . . . . . . . . . . . 4s ( ) t Combine lines 4q, 4r, and 4s . . . . . . . . . . . . . . . . . . . . . . . . 5 Gross section 1446 tax liability: a Multiply line 4d by 21% (0.21) . . . . . . . . . . . . . . . . 5a b Multiply line 4h by 37% (0.37) . . . . . . . . . . . . . . . . 5b c Multiply line 4l by 28% (0.28) . . . . . . . . . . . . . . . . 5c d Multiply line 4p by 25% (0.25) . . . . . . . . . . . . . . . . 5d e Multiply line 4t by 20% (0.20) . . . . . . . . . . . . . . . . 5e f Add lines 5a through 5e . . . . . . . . . . . . . . . . . . . . . . . . . . 6 a Payments of section 1446 tax made by the partnership identified on line 1a during its tax year (or with a request for an extension of time to file) and amount credited from the previous tax year’s Form 8804 . . . . . . . 6a b Section 1446 tax paid or withheld by another partnership in which the partnership identified on line 1a was a partner during the tax year (enter only amounts reported on Form(s) 8805 and attach the Form(s) 8805 to Form 8804) 6b c Section 1446 tax paid or withheld by another partnership in which the partnership identified on line 1a was a partner during the tax year (enter only amounts reported on Form(s) 1042-S and attach the Form(s) 1042-S to Form 8804) . . 6c d Section 1445(a) or 1445(e)(1) tax withheld from or paid by the partnership identified on line 1a during the tax year for a disposition of a U.S. real property interest (enter only amounts reported on Form(s) 8288-A and attach the Form(s) 8288-A to Form 8804) . . . . . . . . . . . . . . . . 6d e Section 1445(e) tax withheld from the partnership identified on line 1a during the tax year for a disposition of a U.S. real property interest (enter only amounts reported on Form(s) 1042-S and attach the Form(s) 1042-S to Form 8804) . . 6e f Section 1446(f)(1) tax withheld from the partnership identified on line 1a for a disposition of an interest in a partnership engaged in the conduct of a U.S. trade or business (enter only amounts reported on Form(s) 8288-A and attach the Form(s) 8288-A to Form 8804) . . . . . . . . . . . . . . . 6f g Section 1446(f)(1) tax withheld from the partnership identified on line 1a for a disposition of an interest in a partnership engaged in the conduct of a U.S. trade or business (enter only amounts reported on Form(s) 1042-S and attach the Form(s) 1042-S to Form 8804) . . . . . . . . . . . . . . . 6g 7 Total payments. Add lines 6a through 6g . . . . . . . . . . . . . . . . . . . . 8 Estimated tax penalty. Check if Schedule A (Form 8804) is attached. See instructions . . . . 9 Add lines 5f and 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Balance due. If line 7 is smaller than line 9, subtract line 7 from line 9. For details on how to pay, go to www.irs.gov/ 11 Overpayment. If line 7 is more than line 9, subtract line 9 from line 7 . . . . . . . . . . . 12 Amount of line 11 reported on Form(s) 8805 as allocated to partners . . . . . . . . . . . 13 Net overpayment. Subtract line 12 from line 11 . . . . . . . . . . . . . . . . . . 14a Refund. Amount, if any, of line 13 you want to be refunded to you . . . . . . . . . . . . Complete lines 14b, 14c, and 14d. b Routing number c Type: Checking Savings d Account number 15 Amount of line 13 to be credited to next year’s Form 8804. Subtract line 14a from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 |
4q | 4t |
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|**q **Adjusted net capital gain (including qualified dividend income and net section
1231 gain) allocable to non-corporate partners
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4q
r
Reduction to line 4q for state and local taxes under Regulations section 1.1446-6(c)(1)(iii)
4r
( )
**s **Reduction to line 4q for certified foreign partner-level items submitted using
Form 8804-C
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4s ( )
t
Combine lines 4q, 4r, and 4s
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5
Gross section 1446 tax liability:
a
Multiply line 4d by 21% (0.21) .
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5a
b
Multiply line 4h by 37% (0.37) .
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5b
c
Multiply line 4l by 28% (0.28)
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5c
d
Multiply line 4p by 25% (0.25) .
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5d
e
Multiply line 4t by 20% (0.20)
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5e
f
Add lines 5a through 5e .
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**6 **
**a **Payments of section 1446 tax made by the partnership identified on line 1a
during its tax year (or with a request for an extension of time to file) and
amount credited from the previous tax year’s Form 8804 .
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6a
**b **
Section 1446 tax paid or withheld by another partnership in which the
partnership identified on line 1a was a partner during the tax year (enter only
amounts reported on Form(s) 8805 and attach the Form(s) 8805 to Form 8804)
6b
**c **
Section 1446 tax paid or withheld by another partnership in which the partnership
identified on line 1a was a partner during the tax year (enter only amounts
reported on Form(s) 1042-S and attach the Form(s) 1042-S to Form 8804)
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6c
**d **
Section 1445(a) or 1445(e)(1) tax withheld from or paid by the partnership
identified on line 1a during the tax year for a disposition of a U.S. real property
interest (enter only amounts reported on Form(s) 8288-A and attach the
Form(s) 8288-A to Form 8804) .
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6d
**e **
Section 1445(e) tax withheld from the partnership identified on line 1a during
the tax year for a disposition of a U.S. real property interest (enter only amounts
reported on Form(s) 1042-S and attach the Form(s) 1042-S to Form 8804) .
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6e
**f **
Section 1446(f)(1) tax withheld from the partnership identified on line 1a for a
disposition of an interest in a partnership engaged in the conduct of a U.S.
trade or business (enter only amounts reported on Form(s) 8288-A and attach
the Form(s) 8288-A to Form 8804) .
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6f
**g **
Section 1446(f)(1) tax withheld from the partnership identified on line 1a for a
disposition of an interest in a partnership engaged in the conduct of a U.S.
trade or business (enter only amounts reported on Form(s) 1042-S and attach
the Form(s) 1042-S to Form 8804) .
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6g
7
**Total payments.**Add lines 6a through 6g .
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8
Estimated tax penalty. Check if Schedule A (Form 8804) is attached. See instructions
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9
Add lines 5f and 8 .
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10
**Balance due.**If line 7 is smaller than line 9, subtract line 7 from line 9. For details on how to pay, go
to_www.irs.gov/Payments_ or see instructions
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11
**Overpayment.**If line 7 is more than line 9, subtract line 9 from line 7 .
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12
Amount of line 11 reported on Form(s) 8805 as allocated to partners
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13
**Net overpayment.**Subtract line 12 from line 11 .
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14a
Refund.Amount, if any, of line 13 you want to berefunded to you .
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Complete lines 14b, 14c, and 14d.
**b **
Routing number
**c **Type:
Checking
Savings
d
Account number
15
Amount of line 13 to becredited to next year’s Form 8804. Subtract line 14a
from line 13 .
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15|**q **Adjusted net capital gain (including qualified dividend income and net section
1231 gain) allocable to non-corporate partners
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4q
r
Reduction to line 4q for state and local taxes under Regulations section 1.1446-6(c)(1)(iii)
4r
( )
**s **Reduction to line 4q for certified foreign partner-level items submitted using
Form 8804-C
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**q **Adjusted net capital gain (including qualified dividend income and net section
1231 gain) allocable to non-corporate partners
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4q
r
Reduction to line 4q for state and local taxes under Regulations section 1.1446-6(c)(1)(iii)
4r
( )
**s **Reduction to line 4q for certified foreign partner-level items submitted using
Form 8804-C
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4s ( )
t
Combine lines 4q, 4r, and 4s
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5
Gross section 1446 tax liability:
a
Multiply line 4d by 21% (0.21) .
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5a
b
Multiply line 4h by 37% (0.37) .
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5b
c
Multiply line 4l by 28% (0.28)
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5c
d
Multiply line 4p by 25% (0.25) .
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5d
e
Multiply line 4t by 20% (0.20)
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5e
f
Add lines 5a through 5e .
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**6 **
**a **Payments of section 1446 tax made by the partnership identified on line 1a
during its tax year (or with a request for an extension of time to file) and
amount credited from the previous tax year’s Form 8804 .
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6a
**b **
Section 1446 tax paid or withheld by another partnership in which the
partnership identified on line 1a was a partner during the tax year (enter only
amounts reported on Form(s) 8805 and attach the Form(s) 8805 to Form 8804)
6b
**c **
Section 1446 tax paid or withheld by another partnership in which the partnership
identified on line 1a was a partner during the tax year (enter only amounts
reported on Form(s) 1042-S and attach the Form(s) 1042-S to Form 8804)
.
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6c
**d **
Section 1445(a) or 1445(e)(1) tax withheld from or paid by the partnership
identified on line 1a during the tax year for a disposition of a U.S. real property
interest (enter only amounts reported on Form(s) 8288-A and attach the
Form(s) 8288-A to Form 8804) .
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6d
**e **
Section 1445(e) tax withheld from the partnership identified on line 1a during
the tax year for a disposition of a U.S. real property interest (enter only amounts
reported on Form(s) 1042-S and attach the Form(s) 1042-S to Form 8804) .
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6e
**f **
Section 1446(f)(1) tax withheld from the partnership identified on line 1a for a
disposition of an interest in a partnership engaged in the conduct of a U.S.
trade or business (enter only amounts reported on Form(s) 8288-A and attach
the Form(s) 8288-A to Form 8804) .
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6f
**g **
Section 1446(f)(1) tax withheld from the partnership identified on line 1a for a
disposition of an interest in a partnership engaged in the conduct of a U.S.
trade or business (enter only amounts reported on Form(s) 1042-S and attach
the Form(s) 1042-S to Form 8804) .
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6g
7
**Total payments.**Add lines 6a through 6g .
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8
Estimated tax penalty. Check if Schedule A (Form 8804) is attached. See instructions
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9
Add lines 5f and 8 .
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10
**Balance due.**If line 7 is smaller than line 9, subtract line 7 from line 9. For details on how to pay, go
to_www.irs.gov/Payments_ or see instructions
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11
**Overpayment.**If line 7 is more than line 9, subtract line 9 from line 7 .
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12
Amount of line 11 reported on Form(s) 8805 as allocated to partners
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13
**Net overpayment.**Subtract line 12 from line 11 .
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14a
Refund.Amount, if any, of line 13 you want to berefunded to you .
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Complete lines 14b, 14c, and 14d.
**b **
Routing number
**c **Type:
Checking
Savings
d
Account number
15
Amount of line 13 to becredited to next year’s Form 8804. Subtract line 14a
from line 13 .
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15
|**q **Adjusted net capital gain (including qualified dividend income and net section
1231 gain) allocable to non-corporate partners
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4q
r
Reduction to line 4q for state and local taxes under Regulations section 1.1446-6(c)(1)(iii)
4r
( )
**s **Reduction to line 4q for certified foreign partner-level items submitted using
Form 8804-C
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4s ( )
t
Combine lines 4q, 4r, and 4s
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5
Gross section 1446 tax liability:
a
Multiply line 4d by 21% (0.21) .
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5a
b
Multiply line 4h by 37% (0.37) .
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5b
c
Multiply line 4l by 28% (0.28)
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5c
d
Multiply line 4p by 25% (0.25) .
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5d
e
Multiply line 4t by 20% (0.20)
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5e
f
Add lines 5a through 5e .
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**6 **
**a **Payments of section 1446 tax made by the partnership identified on line 1a
during its tax year (or with a request for an extension of time to file) and
amount credited from the previous tax year’s Form 8804 .
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6a
**b **
Section 1446 tax paid or withheld by another partnership in which the
partnership identified on line 1a was a partner during the tax year (enter only
amounts reported on Form(s) 8805 and attach the Form(s) 8805 to Form 8804)
6b
**c **
Section 1446 tax paid or withheld by another partnership in which the partnership
identified on line 1a was a partner during the tax year (enter only amounts
reported on Form(s) 1042-S and attach the Form(s) 1042-S to Form 8804)
.
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6c
**d **
Section 1445(a) or 1445(e)(1) tax withheld from or paid by the partnership
identified on line 1a during the tax year for a disposition of a U.S. real property
interest (enter only amounts reported on Form(s) 8288-A and attach the
Form(s) 8288-A to Form 8804) .
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6d
**e **
Section 1445(e) tax withheld from the partnership identified on line 1a during
the tax year for a disposition of a U.S. real property interest (enter only amounts
reported on Form(s) 1042-S and attach the Form(s) 1042-S to Form 8804) .
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6e
**f **
Section 1446(f)(1) tax withheld from the partnership identified on line 1a for a
disposition of an interest in a partnership engaged in the conduct of a U.S.
trade or business (enter only amounts reported on Form(s) 8288-A and attach
the Form(s) 8288-A to Form 8804) .
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6f
**g **
Section 1446(f)(1) tax withheld from the partnership identified on line 1a for a
disposition of an interest in a partnership engaged in the conduct of a U.S.
trade or business (enter only amounts reported on Form(s) 1042-S and attach
the Form(s) 1042-S to Form 8804) .
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6g
7
**Total payments.**Add lines 6a through 6g .
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8
Estimated tax penalty. Check if Schedule A (Form 8804) is attached. See instructions
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9
Add lines 5f and 8 .
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10
**Balance due.**If line 7 is smaller than line 9, subtract line 7 from line 9. For details on how to pay, go
to_www.irs.gov/Payments_ or see instructions
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11
**Overpayment.**If line 7 is more than line 9, subtract line 9 from line 7 .
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12
Amount of line 11 reported on Form(s) 8805 as allocated to partners
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13
**Net overpayment.**Subtract line 12 from line 11 .
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14a
Refund.Amount, if any, of line 13 you want to berefunded to you .
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Complete lines 14b, 14c, and 14d.
**b **
Routing number
**c **Type:
Checking
Savings
d
Account number
15
Amount of line 13 to becredited to next year’s Form 8804. Subtract line 14a
from line 13 .
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15|**q **Adjusted net capital gain (including qualified dividend income and net section
1231 gain) allocable to non-corporate partners
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4q
r
Reduction to line 4q for state and local taxes under Regulations section 1.1446-6(c)(1)(iii)
4r
( )
**s **Reduction to line 4q for certified foreign partner-level items submitted using
Form 8804-C
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|**q **Adjusted net capital gain (including qualified dividend income and net section
1231 gain) allocable to non-corporate partners
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4q
r
Reduction to line 4q for state and local taxes under Regulations section 1.1446-6(c)(1)(iii)
4r
( )
**s **Reduction to line 4q for certified foreign partner-level items submitted using
Form 8804-C
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4s ( )
t
Combine lines 4q, 4r, and 4s
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5
Gross section 1446 tax liability:
a
Multiply line 4d by 21% (0.21) .
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5a
b
Multiply line 4h by 37% (0.37) .
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5b
c
Multiply line 4l by 28% (0.28)
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5c
d
Multiply line 4p by 25% (0.25) .
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5d
e
Multiply line 4t by 20% (0.20)
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5e
f
Add lines 5a through 5e .
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**6 **
**a **Payments of section 1446 tax made by the partnership identified on line 1a
during its tax year (or with a request for an extension of time to file) and
amount credited from the previous tax year’s Form 8804 .
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.
.
6a
**b **
Section 1446 tax paid or withheld by another partnership in which the
partnership identified on line 1a was a partner during the tax year (enter only
amounts reported on Form(s) 8805 and attach the Form(s) 8805 to Form 8804)
6b
**c **
Section 1446 tax paid or withheld by another partnership in which the partnership
identified on line 1a was a partner during the tax year (enter only amounts
reported on Form(s) 1042-S and attach the Form(s) 1042-S to Form 8804)
.
.
6c
**d **
Section 1445(a) or 1445(e)(1) tax withheld from or paid by the partnership
identified on line 1a during the tax year for a disposition of a U.S. real property
interest (enter only amounts reported on Form(s) 8288-A and attach the
Form(s) 8288-A to Form 8804) .
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6d
**e **
Section 1445(e) tax withheld from the partnership identified on line 1a during
the tax year for a disposition of a U.S. real property interest (enter only amounts
reported on Form(s) 1042-S and attach the Form(s) 1042-S to Form 8804) .
.
6e
**f **
Section 1446(f)(1) tax withheld from the partnership identified on line 1a for a
disposition of an interest in a partnership engaged in the conduct of a U.S.
trade or business (enter only amounts reported on Form(s) 8288-A and attach
the Form(s) 8288-A to Form 8804) .
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6f
**g **
Section 1446(f)(1) tax withheld from the partnership identified on line 1a for a
disposition of an interest in a partnership engaged in the conduct of a U.S.
trade or business (enter only amounts reported on Form(s) 1042-S and attach
the Form(s) 1042-S to Form 8804) .
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6g
7
**Total payments.**Add lines 6a through 6g .
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8
Estimated tax penalty. Check if Schedule A (Form 8804) is attached. See instructions
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9
Add lines 5f and 8 .
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10
**Balance due.**If line 7 is smaller than line 9, subtract line 7 from line 9. For details on how to pay, go
to_www.irs.gov/Payments_ or see instructions
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11
**Overpayment.**If line 7 is more than line 9, subtract line 9 from line 7 .
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12
Amount of line 11 reported on Form(s) 8805 as allocated to partners
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13
**Net overpayment.**Subtract line 12 from line 11 .
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14a
Refund.Amount, if any, of line 13 you want to berefunded to you .
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Complete lines 14b, 14c, and 14d.
**b **
Routing number
**c **Type:
Checking
Savings
d
Account number
15
Amount of line 13 to becredited to next year’s Form 8804. Subtract line 14a
from line 13 .
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15|**q **Adjusted net capital gain (including qualified dividend income and net section
1231 gain) allocable to non-corporate partners
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4q
r
Reduction to line 4q for state and local taxes under Regulations section 1.1446-6(c)(1)(iii)
4r
( )
**s **Reduction to line 4q for certified foreign partner-level items submitted using
Form 8804-C
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.
.
**a **Payments of section 1446 tax made by the partnership identified on line 1a
during its tax year (or with a request for an extension of time to file) and
amount credited from the previous tax year’s Form 8804 .
.
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.
.
6a
**b **
Section 1446 tax paid or withheld by another partnership in which the
partnership identified on line 1a was a partner during the tax year (enter only
amounts reported on Form(s) 8805 and attach the Form(s) 8805 to Form 8804)
6b
**c **
Section 1446 tax paid or withheld by another partnership in which the partnership
identified on line 1a was a partner during the tax year (enter only amounts
reported on Form(s) 1042-S and attach the Form(s) 1042-S to Form 8804)
.
.
6c
**d **
Section 1445(a) or 1445(e)(1) tax withheld from or paid by the partnership
identified on line 1a during the tax year for a disposition of a U.S. real property
interest (enter only amounts reported on Form(s) 8288-A and attach the
Form(s) 8288-A to Form 8804) .
.
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.
6d
**e **
Section 1445(e) tax withheld from the partnership identified on line 1a during
the tax year for a disposition of a U.S. real property interest (enter only amounts
reported on Form(s) 1042-S and attach the Form(s) 1042-S to Form 8804) .
.
6e
**f **
Section 1446(f)(1) tax withheld from the partnership identified on line 1a for a
disposition of an interest in a partnership engaged in the conduct of a U.S.
trade or business (enter only amounts reported on Form(s) 8288-A and attach
the Form(s) 8288-A to Form 8804) .
.
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6f
**g **
Section 1446(f)(1) tax withheld from the partnership identified on line 1a for a
disposition of an interest in a partnership engaged in the conduct of a U.S.
trade or business (enter only amounts reported on Form(s) 1042-S and attach
the Form(s) 1042-S to Form 8804) .
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6g
7
**Total payments.**Add lines 6a through 6g .
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8
Estimated tax penalty. Check if Schedule A (Form 8804) is attached. See instructions
.
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9
Add lines 5f and 8 .
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10
**Balance due.**If line 7 is smaller than line 9, subtract line 7 from line 9. For details on how to pay, go
to_www.irs.gov/Payments_ or see instructions
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11
**Overpayment.**If line 7 is more than line 9, subtract line 9 from line 7 .
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12
Amount of line 11 reported on Form(s) 8805 as allocated to partners
.
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13
**Net overpayment.**Subtract line 12 from line 11 .
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14a
Refund.Amount, if any, of line 13 you want to berefunded to you .
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.
Complete lines 14b, 14c, and 14d.
**b **
Routing number
**c **Type:
Checking
Savings
d
Account number
15
Amount of line 13 to becredited to next year’s Form 8804. Subtract line 14a
from line 13 .
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15|4s|4s|( )|( )|5f|||
|**q **Adjusted net capital gain (including qualified dividend income and net section
1231 gain) allocable to non-corporate partners
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4q
r
Reduction to line 4q for state and local taxes under Regulations section 1.1446-6(c)(1)(iii)
4r
( )
**s **Reduction to line 4q for certified foreign partner-level items submitted using
Form 8804-C
.
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4s ( )
t
Combine lines 4q, 4r, and 4s
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5
Gross section 1446 tax liability:
a
Multiply line 4d by 21% (0.21) .
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5a
b
Multiply line 4h by 37% (0.37) .
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5b
c
Multiply line 4l by 28% (0.28)
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5c
d
Multiply line 4p by 25% (0.25) .
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5d
e
Multiply line 4t by 20% (0.20)
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5e
f
Add lines 5a through 5e .
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.
**6 **
**a **Payments of section 1446 tax made by the partnership identified on line 1a
during its tax year (or with a request for an extension of time to file) and
amount credited from the previous tax year’s Form 8804 .
.
.
.
.
.
.
6a
**b **
Section 1446 tax paid or withheld by another partnership in which the
partnership identified on line 1a was a partner during the tax year (enter only
amounts reported on Form(s) 8805 and attach the Form(s) 8805 to Form 8804)
6b
**c **
Section 1446 tax paid or withheld by another partnership in which the partnership
identified on line 1a was a partner during the tax year (enter only amounts
reported on Form(s) 1042-S and attach the Form(s) 1042-S to Form 8804)
.
.
6c
**d **
Section 1445(a) or 1445(e)(1) tax withheld from or paid by the partnership
identified on line 1a during the tax year for a disposition of a U.S. real property
interest (enter only amounts reported on Form(s) 8288-A and attach the
Form(s) 8288-A to Form 8804) .
.
.
.
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.
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.
.
.
.
.
.
.
6d
**e **
Section 1445(e) tax withheld from the partnership identified on line 1a during
the tax year for a disposition of a U.S. real property interest (enter only amounts
reported on Form(s) 1042-S and attach the Form(s) 1042-S to Form 8804) .
.
6e
**f **
Section 1446(f)(1) tax withheld from the partnership identified on line 1a for a
disposition of an interest in a partnership engaged in the conduct of a U.S.
trade or business (enter only amounts reported on Form(s) 8288-A and attach
the Form(s) 8288-A to Form 8804) .
.
.
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.
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.
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.
.
.
.
6f
**g **
Section 1446(f)(1) tax withheld from the partnership identified on line 1a for a
disposition of an interest in a partnership engaged in the conduct of a U.S.
trade or business (enter only amounts reported on Form(s) 1042-S and attach
the Form(s) 1042-S to Form 8804) .
.
.
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.
6g
7
**Total payments.**Add lines 6a through 6g .
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.
8
Estimated tax penalty. Check if Schedule A (Form 8804) is attached. See instructions
.
.
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.
9
Add lines 5f and 8 .
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10
**Balance due.**If line 7 is smaller than line 9, subtract line 7 from line 9. For details on how to pay, go
to_www.irs.gov/Payments_ or see instructions
.
.
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11
**Overpayment.**If line 7 is more than line 9, subtract line 9 from line 7 .
.
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12
Amount of line 11 reported on Form(s) 8805 as allocated to partners
.
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.
13
**Net overpayment.**Subtract line 12 from line 11 .
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.
14a
Refund.Amount, if any, of line 13 you want to berefunded to you .
.
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.
.
Complete lines 14b, 14c, and 14d.
**b **
Routing number
**c **Type:
Checking
Savings
d
Account number
15
Amount of line 13 to becredited to next year’s Form 8804. Subtract line 14a
from line 13 .
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.
.
15|**q **Adjusted net capital gain (including qualified dividend income and net section
1231 gain) allocable to non-corporate partners
.
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.
.
.
.
.
4q
r
Reduction to line 4q for state and local taxes under Regulations section 1.1446-6(c)(1)(iii)
4r
( )
**s **Reduction to line 4q for certified foreign partner-level items submitted using
Form 8804-C
.
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.
.
.
.
|**q **Adjusted net capital gain (including qualified dividend income and net section
1231 gain) allocable to non-corporate partners
.
.
.
.
.
.
.
.
.
.
4q
r
Reduction to line 4q for state and local taxes under Regulations section 1.1446-6(c)(1)(iii)
4r
( )
**s **Reduction to line 4q for certified foreign partner-level items submitted using
Form 8804-C
.
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.
4s ( )
t
Combine lines 4q, 4r, and 4s
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5
Gross section 1446 tax liability:
a
Multiply line 4d by 21% (0.21) .
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.
5a
b
Multiply line 4h by 37% (0.37) .
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.
5b
c
Multiply line 4l by 28% (0.28)
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.
5c
d
Multiply line 4p by 25% (0.25) .
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.
5d
e
Multiply line 4t by 20% (0.20)
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.
5e
f
Add lines 5a through 5e .
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.
.
**6 **
**a **Payments of section 1446 tax made by the partnership identified on line 1a
during its tax year (or with a request for an extension of time to file) and
amount credited from the previous tax year’s Form 8804 .
.
.
.
.
.
.
6a
**b **
Section 1446 tax paid or withheld by another partnership in which the
partnership identified on line 1a was a partner during the tax year (enter only
amounts reported on Form(s) 8805 and attach the Form(s) 8805 to Form 8804)
6b
**c **
Section 1446 tax paid or withheld by another partnership in which the partnership
identified on line 1a was a partner during the tax year (enter only amounts
reported on Form(s) 1042-S and attach the Form(s) 1042-S to Form 8804)
.
.
6c
**d **
Section 1445(a) or 1445(e)(1) tax withheld from or paid by the partnership
identified on line 1a during the tax year for a disposition of a U.S. real property
interest (enter only amounts reported on Form(s) 8288-A and attach the
Form(s) 8288-A to Form 8804) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
6d
**e **
Section 1445(e) tax withheld from the partnership identified on line 1a during
the tax year for a disposition of a U.S. real property interest (enter only amounts
reported on Form(s) 1042-S and attach the Form(s) 1042-S to Form 8804) .
.
6e
**f **
Section 1446(f)(1) tax withheld from the partnership identified on line 1a for a
disposition of an interest in a partnership engaged in the conduct of a U.S.
trade or business (enter only amounts reported on Form(s) 8288-A and attach
the Form(s) 8288-A to Form 8804) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
6f
**g **
Section 1446(f)(1) tax withheld from the partnership identified on line 1a for a
disposition of an interest in a partnership engaged in the conduct of a U.S.
trade or business (enter only amounts reported on Form(s) 1042-S and attach
the Form(s) 1042-S to Form 8804) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
6g
7
**Total payments.**Add lines 6a through 6g .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8
Estimated tax penalty. Check if Schedule A (Form 8804) is attached. See instructions
.
.
.
.
9
Add lines 5f and 8 .
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.
.
.
.
.
.
.
.
.
.
.
10
**Balance due.**If line 7 is smaller than line 9, subtract line 7 from line 9. For details on how to pay, go
to_www.irs.gov/Payments_ or see instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
**Overpayment.**If line 7 is more than line 9, subtract line 9 from line 7 .
.
.
.
.
.
.
.
.
.
.
12
Amount of line 11 reported on Form(s) 8805 as allocated to partners
.
.
.
.
.
.
.
.
.
.
.
13
**Net overpayment.**Subtract line 12 from line 11 .
.
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
14a
Refund.Amount, if any, of line 13 you want to berefunded to you .
.
.
.
.
.
.
.
.
.
.
.
Complete lines 14b, 14c, and 14d.
**b **
Routing number
**c **Type:
Checking
Savings
d
Account number
15
Amount of line 13 to becredited to next year’s Form 8804. Subtract line 14a
from line 13 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15|**q **Adjusted net capital gain (including qualified dividend income and net section
1231 gain) allocable to non-corporate partners
.
.
.
.
.
.
.
.
.
.
4q
r
Reduction to line 4q for state and local taxes under Regulations section 1.1446-6(c)(1)(iii)
4r
( )
**s **Reduction to line 4q for certified foreign partner-level items submitted using
Form 8804-C
.
.
.
.
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.
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.
|**q **Adjusted net capital gain (including qualified dividend income and net section
1231 gain) allocable to non-corporate partners
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4q
r
Reduction to line 4q for state and local taxes under Regulations section 1.1446-6(c)(1)(iii)
4r
( )
**s **Reduction to line 4q for certified foreign partner-level items submitted using
Form 8804-C
.
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4s ( )
t
Combine lines 4q, 4r, and 4s
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5
Gross section 1446 tax liability:
a
Multiply line 4d by 21% (0.21) .
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5a
b
Multiply line 4h by 37% (0.37) .
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5b
c
Multiply line 4l by 28% (0.28)
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5c
d
Multiply line 4p by 25% (0.25) .
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5d
e
Multiply line 4t by 20% (0.20)
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5e
f
Add lines 5a through 5e .
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.
**6 **
**a **Payments of section 1446 tax made by the partnership identified on line 1a
during its tax year (or with a request for an extension of time to file) and
amount credited from the previous tax year’s Form 8804 .
.
.
.
.
.
.
6a
**b **
Section 1446 tax paid or withheld by another partnership in which the
partnership identified on line 1a was a partner during the tax year (enter only
amounts reported on Form(s) 8805 and attach the Form(s) 8805 to Form 8804)
6b
**c **
Section 1446 tax paid or withheld by another partnership in which the partnership
identified on line 1a was a partner during the tax year (enter only amounts
reported on Form(s) 1042-S and attach the Form(s) 1042-S to Form 8804)
.
.
6c
**d **
Section 1445(a) or 1445(e)(1) tax withheld from or paid by the partnership
identified on line 1a during the tax year for a disposition of a U.S. real property
interest (enter only amounts reported on Form(s) 8288-A and attach the
Form(s) 8288-A to Form 8804) .
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6d
**e **
Section 1445(e) tax withheld from the partnership identified on line 1a during
the tax year for a disposition of a U.S. real property interest (enter only amounts
reported on Form(s) 1042-S and attach the Form(s) 1042-S to Form 8804) .
.
6e
**f **
Section 1446(f)(1) tax withheld from the partnership identified on line 1a for a
disposition of an interest in a partnership engaged in the conduct of a U.S.
trade or business (enter only amounts reported on Form(s) 8288-A and attach
the Form(s) 8288-A to Form 8804) .
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6f
**g **
Section 1446(f)(1) tax withheld from the partnership identified on line 1a for a
disposition of an interest in a partnership engaged in the conduct of a U.S.
trade or business (enter only amounts reported on Form(s) 1042-S and attach
the Form(s) 1042-S to Form 8804) .
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6g
7
**Total payments.**Add lines 6a through 6g .
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8
Estimated tax penalty. Check if Schedule A (Form 8804) is attached. See instructions
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9
Add lines 5f and 8 .
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10
**Balance due.**If line 7 is smaller than line 9, subtract line 7 from line 9. For details on how to pay, go
to_www.irs.gov/Payments_ or see instructions
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11
**Overpayment.**If line 7 is more than line 9, subtract line 9 from line 7 .
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12
Amount of line 11 reported on Form(s) 8805 as allocated to partners
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13
**Net overpayment.**Subtract line 12 from line 11 .
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14a
Refund.Amount, if any, of line 13 you want to berefunded to you .
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Complete lines 14b, 14c, and 14d.
**b **
Routing number
**c **Type:
Checking
Savings
d
Account number
15
Amount of line 13 to becredited to next year’s Form 8804. Subtract line 14a
from line 13 .
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.
15|**q **Adjusted net capital gain (including qualified dividend income and net section
1231 gain) allocable to non-corporate partners
.
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.
4q
r
Reduction to line 4q for state and local taxes under Regulations section 1.1446-6(c)(1)(iii)
4r
( )
**s **Reduction to line 4q for certified foreign partner-level items submitted using
Form 8804-C
.
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.
.
|**q **Adjusted net capital gain (including qualified dividend income and net section
1231 gain) allocable to non-corporate partners
.
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.
.
.
.
.
.
.
.
4q
r
Reduction to line 4q for state and local taxes under Regulations section 1.1446-6(c)(1)(iii)
4r
( )
**s **Reduction to line 4q for certified foreign partner-level items submitted using
Form 8804-C
.
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4s ( )
t
Combine lines 4q, 4r, and 4s
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5
Gross section 1446 tax liability:
a
Multiply line 4d by 21% (0.21) .
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5a
b
Multiply line 4h by 37% (0.37) .
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5b
c
Multiply line 4l by 28% (0.28)
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5c
d
Multiply line 4p by 25% (0.25) .
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5d
e
Multiply line 4t by 20% (0.20)
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5e
f
Add lines 5a through 5e .
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.
**6 **
**a **Payments of section 1446 tax made by the partnership identified on line 1a
during its tax year (or with a request for an extension of time to file) and
amount credited from the previous tax year’s Form 8804 .
.
.
.
.
.
.
6a
**b **
Section 1446 tax paid or withheld by another partnership in which the
partnership identified on line 1a was a partner during the tax year (enter only
amounts reported on Form(s) 8805 and attach the Form(s) 8805 to Form 8804)
6b
**c **
Section 1446 tax paid or withheld by another partnership in which the partnership
identified on line 1a was a partner during the tax year (enter only amounts
reported on Form(s) 1042-S and attach the Form(s) 1042-S to Form 8804)
.
.
6c
**d **
Section 1445(a) or 1445(e)(1) tax withheld from or paid by the partnership
identified on line 1a during the tax year for a disposition of a U.S. real property
interest (enter only amounts reported on Form(s) 8288-A and attach the
Form(s) 8288-A to Form 8804) .
.
.
.
.
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.
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.
.
.
.
6d
**e **
Section 1445(e) tax withheld from the partnership identified on line 1a during
the tax year for a disposition of a U.S. real property interest (enter only amounts
reported on Form(s) 1042-S and attach the Form(s) 1042-S to Form 8804) .
.
6e
**f **
Section 1446(f)(1) tax withheld from the partnership identified on line 1a for a
disposition of an interest in a partnership engaged in the conduct of a U.S.
trade or business (enter only amounts reported on Form(s) 8288-A and attach
the Form(s) 8288-A to Form 8804) .
.
.
.
.
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.
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.
.
.
.
6f
**g **
Section 1446(f)(1) tax withheld from the partnership identified on line 1a for a
disposition of an interest in a partnership engaged in the conduct of a U.S.
trade or business (enter only amounts reported on Form(s) 1042-S and attach
the Form(s) 1042-S to Form 8804) .
.
.
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6g
7
**Total payments.**Add lines 6a through 6g .
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8
Estimated tax penalty. Check if Schedule A (Form 8804) is attached. See instructions
.
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9
Add lines 5f and 8 .
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10
**Balance due.**If line 7 is smaller than line 9, subtract line 7 from line 9. For details on how to pay, go
to_www.irs.gov/Payments_ or see instructions
.
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11
**Overpayment.**If line 7 is more than line 9, subtract line 9 from line 7 .
.
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12
Amount of line 11 reported on Form(s) 8805 as allocated to partners
.
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13
**Net overpayment.**Subtract line 12 from line 11 .
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14a
Refund.Amount, if any, of line 13 you want to berefunded to you .
.
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.
.
Complete lines 14b, 14c, and 14d.
**b **
Routing number
**c **Type:
Checking
Savings
d
Account number
15
Amount of line 13 to becredited to next year’s Form 8804. Subtract line 14a
from line 13 .
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.
.
15|**q **Adjusted net capital gain (including qualified dividend income and net section
1231 gain) allocable to non-corporate partners
.
.
.
.
.
.
.
.
.
.
4q
r
Reduction to line 4q for state and local taxes under Regulations section 1.1446-6(c)(1)(iii)
4r
( )
**s **Reduction to line 4q for certified foreign partner-level items submitted using
Form 8804-C
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
|**q **Adjusted net capital gain (including qualified dividend income and net section
1231 gain) allocable to non-corporate partners
.
.
.
.
.
.
.
.
.
.
4q
r
Reduction to line 4q for state and local taxes under Regulations section 1.1446-6(c)(1)(iii)
4r
( )
**s **Reduction to line 4q for certified foreign partner-level items submitted using
Form 8804-C
.
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4s ( )
t
Combine lines 4q, 4r, and 4s
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5
Gross section 1446 tax liability:
a
Multiply line 4d by 21% (0.21) .
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.
5a
b
Multiply line 4h by 37% (0.37) .
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5b
c
Multiply line 4l by 28% (0.28)
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.
5c
d
Multiply line 4p by 25% (0.25) .
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.
5d
e
Multiply line 4t by 20% (0.20)
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5e
f
Add lines 5a through 5e .
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.
.
**6 **
**a **Payments of section 1446 tax made by the partnership identified on line 1a
during its tax year (or with a request for an extension of time to file) and
amount credited from the previous tax year’s Form 8804 .
.
.
.
.
.
.
6a
**b **
Section 1446 tax paid or withheld by another partnership in which the
partnership identified on line 1a was a partner during the tax year (enter only
amounts reported on Form(s) 8805 and attach the Form(s) 8805 to Form 8804)
6b
**c **
Section 1446 tax paid or withheld by another partnership in which the partnership
identified on line 1a was a partner during the tax year (enter only amounts
reported on Form(s) 1042-S and attach the Form(s) 1042-S to Form 8804)
.
.
6c
**d **
Section 1445(a) or 1445(e)(1) tax withheld from or paid by the partnership
identified on line 1a during the tax year for a disposition of a U.S. real property
interest (enter only amounts reported on Form(s) 8288-A and attach the
Form(s) 8288-A to Form 8804) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
6d
**e **
Section 1445(e) tax withheld from the partnership identified on line 1a during
the tax year for a disposition of a U.S. real property interest (enter only amounts
reported on Form(s) 1042-S and attach the Form(s) 1042-S to Form 8804) .
.
6e
**f **
Section 1446(f)(1) tax withheld from the partnership identified on line 1a for a
disposition of an interest in a partnership engaged in the conduct of a U.S.
trade or business (enter only amounts reported on Form(s) 8288-A and attach
the Form(s) 8288-A to Form 8804) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
6f
**g **
Section 1446(f)(1) tax withheld from the partnership identified on line 1a for a
disposition of an interest in a partnership engaged in the conduct of a U.S.
trade or business (enter only amounts reported on Form(s) 1042-S and attach
the Form(s) 1042-S to Form 8804) .
.
.
.
.
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.
.
.
6g
7
**Total payments.**Add lines 6a through 6g .
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.
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.
.
8
Estimated tax penalty. Check if Schedule A (Form 8804) is attached. See instructions
.
.
.
.
9
Add lines 5f and 8 .
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.
.
10
**Balance due.**If line 7 is smaller than line 9, subtract line 7 from line 9. For details on how to pay, go
to_www.irs.gov/Payments_ or see instructions
.
.
.
.
.
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.
.
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.
.
11
**Overpayment.**If line 7 is more than line 9, subtract line 9 from line 7 .
.
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.
.
.
.
.
.
.
12
Amount of line 11 reported on Form(s) 8805 as allocated to partners
.
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.
.
13
**Net overpayment.**Subtract line 12 from line 11 .
.
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.
14a
Refund.Amount, if any, of line 13 you want to berefunded to you .
.
.
.
.
.
.
.
.
.
.
.
Complete lines 14b, 14c, and 14d.
**b **
Routing number
**c **Type:
Checking
Savings
d
Account number
15
Amount of line 13 to becredited to next year’s Form 8804. Subtract line 14a
from line 13 .
.
.
.
.
.
.
.
.
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.
.
.
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.
.
.
.
.
.
15|**q **Adjusted net capital gain (including qualified dividend income and net section
1231 gain) allocable to non-corporate partners
.
.
.
.
.
.
.
.
.
.
4q
r
Reduction to line 4q for state and local taxes under Regulations section 1.1446-6(c)(1)(iii)
4r
( )
**s **Reduction to line 4q for certified foreign partner-level items submitted using
Form 8804-C
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
|**q **Adjusted net capital gain (including qualified dividend income and net section
1231 gain) allocable to non-corporate partners
.
.
.
.
.
.
.
.
.
.
4q
r
Reduction to line 4q for state and local taxes under Regulations section 1.1446-6(c)(1)(iii)
4r
( )
**s **Reduction to line 4q for certified foreign partner-level items submitted using
Form 8804-C
.
.
.
.
.
.
.
.
.
.
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.
.
.
.
4s ( )
t
Combine lines 4q, 4r, and 4s
.
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.
.
5
Gross section 1446 tax liability:
a
Multiply line 4d by 21% (0.21) .
.
.
.
.
.
.
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.
.
.
.
5a
b
Multiply line 4h by 37% (0.37) .
.
.
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.
.
.
5b
c
Multiply line 4l by 28% (0.28)
.
.
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.
.
.
5c
d
Multiply line 4p by 25% (0.25) .
.
.
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.
.
.
5d
e
Multiply line 4t by 20% (0.20)
.
.
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.
.
5e
f
Add lines 5a through 5e .
.
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.
.
.
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.
.
.
.
.
.
**6 **
**a **Payments of section 1446 tax made by the partnership identified on line 1a
during its tax year (or with a request for an extension of time to file) and
amount credited from the previous tax year’s Form 8804 .
.
.
.
.
.
.
6a
**b **
Section 1446 tax paid or withheld by another partnership in which the
partnership identified on line 1a was a partner during the tax year (enter only
amounts reported on Form(s) 8805 and attach the Form(s) 8805 to Form 8804)
6b
**c **
Section 1446 tax paid or withheld by another partnership in which the partnership
identified on line 1a was a partner during the tax year (enter only amounts
reported on Form(s) 1042-S and attach the Form(s) 1042-S to Form 8804)
.
.
6c
**d **
Section 1445(a) or 1445(e)(1) tax withheld from or paid by the partnership
identified on line 1a during the tax year for a disposition of a U.S. real property
interest (enter only amounts reported on Form(s) 8288-A and attach the
Form(s) 8288-A to Form 8804) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
6d
**e **
Section 1445(e) tax withheld from the partnership identified on line 1a during
the tax year for a disposition of a U.S. real property interest (enter only amounts
reported on Form(s) 1042-S and attach the Form(s) 1042-S to Form 8804) .
.
6e
**f **
Section 1446(f)(1) tax withheld from the partnership identified on line 1a for a
disposition of an interest in a partnership engaged in the conduct of a U.S.
trade or business (enter only amounts reported on Form(s) 8288-A and attach
the Form(s) 8288-A to Form 8804) .
.
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.
.
.
.
6f
**g **
Section 1446(f)(1) tax withheld from the partnership identified on line 1a for a
disposition of an interest in a partnership engaged in the conduct of a U.S.
trade or business (enter only amounts reported on Form(s) 1042-S and attach
the Form(s) 1042-S to Form 8804) .
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6g
7
**Total payments.**Add lines 6a through 6g .
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8
Estimated tax penalty. Check if Schedule A (Form 8804) is attached. See instructions
.
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9
Add lines 5f and 8 .
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10
**Balance due.**If line 7 is smaller than line 9, subtract line 7 from line 9. For details on how to pay, go
to_www.irs.gov/Payments_ or see instructions
.
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11
**Overpayment.**If line 7 is more than line 9, subtract line 9 from line 7 .
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12
Amount of line 11 reported on Form(s) 8805 as allocated to partners
.
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13
**Net overpayment.**Subtract line 12 from line 11 .
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14a
Refund.Amount, if any, of line 13 you want to berefunded to you .
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.
Complete lines 14b, 14c, and 14d.
**b **
Routing number
**c **Type:
Checking
Savings
d
Account number
15
Amount of line 13 to becredited to next year’s Form 8804. Subtract line 14a
from line 13 .
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.
15|**q **Adjusted net capital gain (including qualified dividend income and net section
1231 gain) allocable to non-corporate partners
.
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.
.
.
4q
r
Reduction to line 4q for state and local taxes under Regulations section 1.1446-6(c)(1)(iii)
4r
( )
**s **Reduction to line 4q for certified foreign partner-level items submitted using
Form 8804-C
.
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.
.
|**q **Adjusted net capital gain (including qualified dividend income and net section
1231 gain) allocable to non-corporate partners
.
.
.
.
.
.
.
.
.
.
4q
r
Reduction to line 4q for state and local taxes under Regulations section 1.1446-6(c)(1)(iii)
4r
( )
**s **Reduction to line 4q for certified foreign partner-level items submitted using
Form 8804-C
.
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4s ( )
t
Combine lines 4q, 4r, and 4s
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5
Gross section 1446 tax liability:
a
Multiply line 4d by 21% (0.21) .
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5a
b
Multiply line 4h by 37% (0.37) .
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5b
c
Multiply line 4l by 28% (0.28)
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5c
d
Multiply line 4p by 25% (0.25) .
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5d
e
Multiply line 4t by 20% (0.20)
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5e
f
Add lines 5a through 5e .
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.
**6 **
**a **Payments of section 1446 tax made by the partnership identified on line 1a
during its tax year (or with a request for an extension of time to file) and
amount credited from the previous tax year’s Form 8804 .
.
.
.
.
.
.
6a
**b **
Section 1446 tax paid or withheld by another partnership in which the
partnership identified on line 1a was a partner during the tax year (enter only
amounts reported on Form(s) 8805 and attach the Form(s) 8805 to Form 8804)
6b
**c **
Section 1446 tax paid or withheld by another partnership in which the partnership
identified on line 1a was a partner during the tax year (enter only amounts
reported on Form(s) 1042-S and attach the Form(s) 1042-S to Form 8804)
.
.
6c
**d **
Section 1445(a) or 1445(e)(1) tax withheld from or paid by the partnership
identified on line 1a during the tax year for a disposition of a U.S. real property
interest (enter only amounts reported on Form(s) 8288-A and attach the
Form(s) 8288-A to Form 8804) .
.
.
.
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.
.
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.
.
.
.
.
.
.
.
6d
**e **
Section 1445(e) tax withheld from the partnership identified on line 1a during
the tax year for a disposition of a U.S. real property interest (enter only amounts
reported on Form(s) 1042-S and attach the Form(s) 1042-S to Form 8804) .
.
6e
**f **
Section 1446(f)(1) tax withheld from the partnership identified on line 1a for a
disposition of an interest in a partnership engaged in the conduct of a U.S.
trade or business (enter only amounts reported on Form(s) 8288-A and attach
the Form(s) 8288-A to Form 8804) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
6f
**g **
Section 1446(f)(1) tax withheld from the partnership identified on line 1a for a
disposition of an interest in a partnership engaged in the conduct of a U.S.
trade or business (enter only amounts reported on Form(s) 1042-S and attach
the Form(s) 1042-S to Form 8804) .
.
.
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.
6g
7
**Total payments.**Add lines 6a through 6g .
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.
8
Estimated tax penalty. Check if Schedule A (Form 8804) is attached. See instructions
.
.
.
.
9
Add lines 5f and 8 .
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10
**Balance due.**If line 7 is smaller than line 9, subtract line 7 from line 9. For details on how to pay, go
to_www.irs.gov/Payments_ or see instructions
.
.
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.
11
**Overpayment.**If line 7 is more than line 9, subtract line 9 from line 7 .
.
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12
Amount of line 11 reported on Form(s) 8805 as allocated to partners
.
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13
**Net overpayment.**Subtract line 12 from line 11 .
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14a
Refund.Amount, if any, of line 13 you want to berefunded to you .
.
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.
.
Complete lines 14b, 14c, and 14d.
**b **
Routing number
**c **Type:
Checking
Savings
d
Account number
15
Amount of line 13 to becredited to next year’s Form 8804. Subtract line 14a
from line 13 .
.
.
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.
.
15|**q **Adjusted net capital gain (including qualified dividend income and net section
1231 gain) allocable to non-corporate partners
.
.
.
.
.
.
.
.
.
.
4q
r
Reduction to line 4q for state and local taxes under Regulations section 1.1446-6(c)(1)(iii)
4r
( )
**s **Reduction to line 4q for certified foreign partner-level items submitted using
Form 8804-C
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
|**q **Adjusted net capital gain (including qualified dividend income and net section
1231 gain) allocable to non-corporate partners
.
.
.
.
.
.
.
.
.
.
4q
r
Reduction to line 4q for state and local taxes under Regulations section 1.1446-6(c)(1)(iii)
4r
( )
**s **Reduction to line 4q for certified foreign partner-level items submitted using
Form 8804-C
.
.
.
.
.
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4s ( )
t
Combine lines 4q, 4r, and 4s
.
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5
Gross section 1446 tax liability:
a
Multiply line 4d by 21% (0.21) .
.
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.
5a
b
Multiply line 4h by 37% (0.37) .
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.
5b
c
Multiply line 4l by 28% (0.28)
.
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.
5c
d
Multiply line 4p by 25% (0.25) .
.
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.
5d
e
Multiply line 4t by 20% (0.20)
.
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.
5e
f
Add lines 5a through 5e .
.
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.
.
.
.
.
**6 **
**a **Payments of section 1446 tax made by the partnership identified on line 1a
during its tax year (or with a request for an extension of time to file) and
amount credited from the previous tax year’s Form 8804 .
.
.
.
.
.
.
6a
**b **
Section 1446 tax paid or withheld by another partnership in which the
partnership identified on line 1a was a partner during the tax year (enter only
amounts reported on Form(s) 8805 and attach the Form(s) 8805 to Form 8804)
6b
**c **
Section 1446 tax paid or withheld by another partnership in which the partnership
identified on line 1a was a partner during the tax year (enter only amounts
reported on Form(s) 1042-S and attach the Form(s) 1042-S to Form 8804)
.
.
6c
**d **
Section 1445(a) or 1445(e)(1) tax withheld from or paid by the partnership
identified on line 1a during the tax year for a disposition of a U.S. real property
interest (enter only amounts reported on Form(s) 8288-A and attach the
Form(s) 8288-A to Form 8804) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
6d
**e **
Section 1445(e) tax withheld from the partnership identified on line 1a during
the tax year for a disposition of a U.S. real property interest (enter only amounts
reported on Form(s) 1042-S and attach the Form(s) 1042-S to Form 8804) .
.
6e
**f **
Section 1446(f)(1) tax withheld from the partnership identified on line 1a for a
disposition of an interest in a partnership engaged in the conduct of a U.S.
trade or business (enter only amounts reported on Form(s) 8288-A and attach
the Form(s) 8288-A to Form 8804) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
6f
**g **
Section 1446(f)(1) tax withheld from the partnership identified on line 1a for a
disposition of an interest in a partnership engaged in the conduct of a U.S.
trade or business (enter only amounts reported on Form(s) 1042-S and attach
the Form(s) 1042-S to Form 8804) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
6g
7
**Total payments.**Add lines 6a through 6g .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8
Estimated tax penalty. Check if Schedule A (Form 8804) is attached. See instructions
.
.
.
.
9
Add lines 5f and 8 .
.
.
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.
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.
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.
.
.
.
.
.
.
.
.
.
.
10
**Balance due.**If line 7 is smaller than line 9, subtract line 7 from line 9. For details on how to pay, go
to_www.irs.gov/Payments_ or see instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
**Overpayment.**If line 7 is more than line 9, subtract line 9 from line 7 .
.
.
.
.
.
.
.
.
.
.
12
Amount of line 11 reported on Form(s) 8805 as allocated to partners
.
.
.
.
.
.
.
.
.
.
.
13
**Net overpayment.**Subtract line 12 from line 11 .
.
.
.
.
.
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.
.
14a
Refund.Amount, if any, of line 13 you want to berefunded to you .
.
.
.
.
.
.
.
.
.
.
.
Complete lines 14b, 14c, and 14d.
**b **
Routing number
**c **Type:
Checking
Savings
d
Account number
15
Amount of line 13 to becredited to next year’s Form 8804. Subtract line 14a
from line 13 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15|**q **Adjusted net capital gain (including qualified dividend income and net section
1231 gain) allocable to non-corporate partners
.
.
.
.
.
.
.
.
.
.
4q
r
Reduction to line 4q for state and local taxes under Regulations section 1.1446-6(c)(1)(iii)
4r
( )
**s **Reduction to line 4q for certified foreign partner-level items submitted using
Form 8804-C
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
|**q **Adjusted net capital gain (including qualified dividend income and net section
1231 gain) allocable to non-corporate partners
.
.
.
.
.
.
.
.
.
.
4q
r
Reduction to line 4q for state and local taxes under Regulations section 1.1446-6(c)(1)(iii)
4r
( )
**s **Reduction to line 4q for certified foreign partner-level items submitted using
Form 8804-C
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
4s ( )
t
Combine lines 4q, 4r, and 4s
.
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.
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.
.
5
Gross section 1446 tax liability:
a
Multiply line 4d by 21% (0.21) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
5a
b
Multiply line 4h by 37% (0.37) .
.
.
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.
.
.
.
.
.
5b
c
Multiply line 4l by 28% (0.28)
.
.
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.
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.
.
.
.
.
5c
d
Multiply line 4p by 25% (0.25) .
.
.
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.
.
.
.
.
.
.
5d
e
Multiply line 4t by 20% (0.20)
.
.
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.
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.
.
.
.
5e
f
Add lines 5a through 5e .
.
.
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.
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.
.
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.
.
.
.
.
.
.
.
.
.
.
**6 **
**a **Payments of section 1446 tax made by the partnership identified on line 1a
during its tax year (or with a request for an extension of time to file) and
amount credited from the previous tax year’s Form 8804 .
.
.
.
.
.
.
6a
**b **
Section 1446 tax paid or withheld by another partnership in which the
partnership identified on line 1a was a partner during the tax year (enter only
amounts reported on Form(s) 8805 and attach the Form(s) 8805 to Form 8804)
6b
**c **
Section 1446 tax paid or withheld by another partnership in which the partnership
identified on line 1a was a partner during the tax year (enter only amounts
reported on Form(s) 1042-S and attach the Form(s) 1042-S to Form 8804)
.
.
6c
**d **
Section 1445(a) or 1445(e)(1) tax withheld from or paid by the partnership
identified on line 1a during the tax year for a disposition of a U.S. real property
interest (enter only amounts reported on Form(s) 8288-A and attach the
Form(s) 8288-A to Form 8804) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
6d
**e **
Section 1445(e) tax withheld from the partnership identified on line 1a during
the tax year for a disposition of a U.S. real property interest (enter only amounts
reported on Form(s) 1042-S and attach the Form(s) 1042-S to Form 8804) .
.
6e
**f **
Section 1446(f)(1) tax withheld from the partnership identified on line 1a for a
disposition of an interest in a partnership engaged in the conduct of a U.S.
trade or business (enter only amounts reported on Form(s) 8288-A and attach
the Form(s) 8288-A to Form 8804) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
6f
**g **
Section 1446(f)(1) tax withheld from the partnership identified on line 1a for a
disposition of an interest in a partnership engaged in the conduct of a U.S.
trade or business (enter only amounts reported on Form(s) 1042-S and attach
the Form(s) 1042-S to Form 8804) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
6g
7
**Total payments.**Add lines 6a through 6g .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8
Estimated tax penalty. Check if Schedule A (Form 8804) is attached. See instructions
.
.
.
.
9
Add lines 5f and 8 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
**Balance due.**If line 7 is smaller than line 9, subtract line 7 from line 9. For details on how to pay, go
to_www.irs.gov/Payments_ or see instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
**Overpayment.**If line 7 is more than line 9, subtract line 9 from line 7 .
.
.
.
.
.
.
.
.
.
.
12
Amount of line 11 reported on Form(s) 8805 as allocated to partners
.
.
.
.
.
.
.
.
.
.
.
13
**Net overpayment.**Subtract line 12 from line 11 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14a
Refund.Amount, if any, of line 13 you want to berefunded to you .
.
.
.
.
.
.
.
.
.
.
.
Complete lines 14b, 14c, and 14d.
**b **
Routing number
**c **Type:
Checking
Savings
d
Account number
15
Amount of line 13 to becredited to next year’s Form 8804. Subtract line 14a
from line 13 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15|**q **Adjusted net capital gain (including qualified dividend income and net section
1231 gain) allocable to non-corporate partners
.
.
.
.
.
.
.
.
.
.
4q
r
Reduction to line 4q for state and local taxes under Regulations section 1.1446-6(c)(1)(iii)
4r
( )
**s **Reduction to line 4q for certified foreign partner-level items submitted using
Form 8804-C
.
.
.
.
.
.
.
.
.
.
.
.
.
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|Sign
Here|Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and, to the best of my knowledge
and belief, it is true, correct, and complete. Declaration of preparer (other than a partner or limited liability company member) is based on all information of
which preparer has any knowledge.
Signature of a partner or limited liability company member
Title
Date
|Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and, to the best of my knowledge
and belief, it is true, correct, and complete. Declaration of preparer (other than a partner or limited liability company member) is based on all information of
which preparer has any knowledge.
Signature of a partner or limited liability company member
Title
Date
|Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and, to the best of my knowledge
and belief, it is true, correct, and complete. Declaration of preparer (other than a partner or limited liability company member) is based on all information of
which preparer has any knowledge.
Signature of a partner or limited liability company member
Title
Date
|Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and, to the best of my knowledge
and belief, it is true, correct, and complete. Declaration of preparer (other than a partner or limited liability company member) is based on all information of
which preparer has any knowledge.
Signature of a partner or limited liability company member
Title
Date
|Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and, to the best of my knowledge
and belief, it is true, correct, and complete. Declaration of preparer (other than a partner or limited liability company member) is based on all information of
which preparer has any knowledge.
Signature of a partner or limited liability company member
Title
Date
|Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and, to the best of my knowledge
and belief, it is true, correct, and complete. Declaration of preparer (other than a partner or limited liability company member) is based on all information of
which preparer has any knowledge.
Signature of a partner or limited liability company member
Title
Date
|Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and, to the best of my knowledge
and belief, it is true, correct, and complete. Declaration of preparer (other than a partner or limited liability company member) is based on all information of
which preparer has any knowledge.
Signature of a partner or limited liability company member
Title
Date
|Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and, to the best of my knowledge
and belief, it is true, correct, and complete. Declaration of preparer (other than a partner or limited liability company member) is based on all information of
which preparer has any knowledge.
Signature of a partner or limited liability company member
Title
Date
|Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and, to the best of my knowledge
and belief, it is true, correct, and complete. Declaration of preparer (other than a partner or limited liability company member) is based on all information of
which preparer has any knowledge.
Signature of a partner or limited liability company member
Title
Date
|Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and, to the best of my knowledge
and belief, it is true, correct, and complete. Declaration of preparer (other than a partner or limited liability company member) is based on all information of
which preparer has any knowledge.
Signature of a partner or limited liability company member
Title
Date
|
|Paid
Preparer
Use Only|Paid
Preparer
Use Only|Preparer’s name|Preparer’s signature|Preparer’s signature|Date|Date|Check if
self-employed|Check if
self-employed|Check if
self-employed|PTIN|
|Paid
Preparer
Use Only|Paid
Preparer
Use Only|Firm’s name|Firm’s name|Firm’s name|Firm’s name|Firm’s name|Firm’s EIN|Firm’s EIN|Firm’s EIN|Firm’s EIN|
|Paid
Preparer
Use Only|Paid
Preparer
Use Only|Firm’s address|Firm’s address|Firm’s address|Firm’s address|Firm’s address|Phone no.|Phone no.|Phone no.|Phone no.|
Form 8804 (Rev. 12-2025)