Giới Thiệu · IRS Schedule A (Form 8804)
Penalty for Underpayment of Estimated Section 1446 Tax by Partnerships.Use Form 8804 to pay and report section 1446 withholding tax based on effectively connected taxable income (ECTI) allocable to foreign partners (as defined in section 1446(e)). Use Form 8804, Annual Return for Partnership Withholding Tax (Section 1446), to report the total liability under section 1446 for the partnership's tax year. Form 8804 is also a transmittal form for Form(s) 8805.
