8804-W

Installment Payments of Section 1446 Tax for Partnerships

Agency
IRS
Revision
2026
Fillable fields
319
Pages
4
Official source
IRS form page
Checked
October 21, 2026
Fill 8804-W online
Page 1 of form 8804-W

Form 8804-W: Installment Payments of Section 1446 Tax for Partnerships

Form 8804-W (WORKSHEET), Installment Payments of Section 1446 Tax for Partnerships, is a four-page worksheet for calendar year 2026 or a tax year beginning in 2026. The IRS About page says partnerships that have effectively connected taxable income (ECTI) allocable to foreign partners can use it to determine the proper estimated section 1446 tax payments.

The form is marked as a worksheet "for the partnership's records" and says "Do Not File." The instructions say "Your use of this form is optional." They also say partnerships generally make installment payments of estimated section 1446 tax if the aggregate tax on the ECTI allocable to all foreign partners will be $500 or more, due by the 15th day of the 4th, 6th, 9th, and 12th months of the partnership's tax year.

You can fill out Form 8804-W free in your browser on this page and download it without an account.

What's on Form 8804-W

Part I, lines 1a to 1t

ECTI allocable to corporate partners, non-corporate partners, 28% rate gain, unrecaptured section 1250 gain and adjusted net capital gain, each with reductions for state and local taxes and Form 8804-C items.

Part I, lines 2 to 9

Lines 2 to 6 multiply by 21%, 37%, 28%, 25% and 20%. Line 7 is the current-year amount, line 8 the prior-year safe harbor, and line 9 the smaller of the two.

Part I, lines 10 to 13

Four installment columns with the due dates, 25% of line 9 (or the line 43 amount), amounts paid or credited for each period, and the balance due.

Part II: Adjusted Seasonal Installment Method

Lines 14 to 29 use ECTI for tax years beginning in 2023, 2024 and 2025. The form says to use it only if the base period percentage for any 6 consecutive months is at least 70%.

Part III: Annualized Income Installment Method

Lines 30 to 36 annualize ECTI for each period, apply the same five rates, and multiply by the applicable percentages of 25%, 50%, 75% and 100%.

Part IV: Required Installments

Lines 37 to 43 take the Part II or Part III amounts, adjust for earlier columns and give the required installment on line 43, which also goes on line 11.

How to fill out Form 8804-W

  1. 1

    Lines 1a to 1t

    Enter ECTI allocable to foreign partners by category, then the reductions. The instructions say not to enter a negative number on lines 1a, 1e, 1i, 1m or 1q, and to net losses against the matching category.

  2. 2

    Line 8

    The instructions say to complete it only if the prior tax year was 12 months, the prior-year partnership return was timely filed, and prior-year ECTI is not less than 50% of the ECTI expected for the current year.

  3. 3

    Line 9

    Enter the smaller of line 7 or line 8, or line 7 if line 8 does not apply. The form cautions that entering a smaller line 7 amount ends the prior-year safe harbor for Schedule A (Form 8804).

  4. 4

    Lines 10 and 11

    Enter the 15th day of the 4th, 6th, 9th, and 12th months of the tax year, or the next business day after a weekend or legal holiday. Line 11 is 25% of line 9, or line 43 when Part II or III is used.

  5. 5

    Line 12

    Include any 2025 overpayment credited to 2026, section 1446 tax withheld by another partnership, and certain section 1445 and section 1446(f)(1) tax withheld from the partnership.

  6. 6

    Parts II to IV

    The instructions say not to figure any required installment until after the end of the month before its due date. In Part IV, lines 39 to 43 of one column are done before line 38 of the next.

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Payments, due dates and records

Not filed

The form says "Do Not File." The instructions say to keep the form for your records and not to send it to the IRS Tax Forms and Publications office.

How payments are made

The instructions say a payment can be submitted with Form 8813 and a check or money order, or through EFTPS. With EFTPS, Forms 8804 and 8805 are still filed.

Due dates

Installments are due by the 15th day of the 4th, 6th, 9th, and 12th months of the partnership's tax year, or the next regular business day if a date falls on a weekend or legal holiday.

Underpayment

A partnership that does not pay installments when due may owe an underpayment penalty, figured on Schedule A (Form 8804). The instructions say an immediate catch-up payment should be made to reduce it.

Annualization options

Options 1 and 2 in Part III are used only if the partnership filed Form 8842 on or before the due date of the first required installment. The instructions say that election is irrevocable for the tax year.

Related forms

Who uses Form 8804-W?

  • Partnerships with foreign partners

    The About page says partnerships that have ECTI allocable to foreign partners can use this worksheet to determine the proper estimated section 1446 tax payments.

  • Partnerships at the $500 level

    The instructions say installment payments are generally made if the aggregate tax on the ECTI allocable to all foreign partners will be $500 or more. The note under line 7 says the same.

  • Seasonal partnerships

    A partnership whose ECTI varies during the year may use Part II or Part III. The instructions give a ski shop that receives most of its income in winter as an example.

  • Foreign partners receive a notice

    The instructions say the partnership generally notifies each foreign partner of the section 1446 tax paid on the partner's behalf within 10 days of the installment due date.

The worksheet belongs to the partnership. It is not sent to the IRS or to the partners.

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Questions about Form 8804-W

Is Form 8804-W sent to the IRS?

No. The form is a worksheet for the partnership's records and says "Do Not File."

Which partnerships make estimated section 1446 tax payments?

The instructions say partnerships generally make installment payments if the aggregate tax on the ECTI allocable to all foreign partners will be $500 or more.

When are the installments due?

By the 15th day of the 4th, 6th, 9th, and 12th months of the partnership's tax year, the instructions say, moved to the next regular business day after a weekend or legal holiday.

What rates does the worksheet use?

Lines 2 to 6 multiply by 21%, 37%, 28%, 25% and 20% for corporate partners, non-corporate partners, 28% rate gain, unrecaptured section 1250 gain and adjusted net capital gain.

Is using Form 8804-W required?

The instructions say "Your use of this form is optional. It is provided to aid the partnership in determining its tax liability."

Which edition is this?

This page hosts the 2026 Form 8804-W, for calendar year 2026 or a tax year beginning in 2026.