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Changes to the 2012 Form 8804-W, Installment Payments of Section 1446 Tax for Partnerships and instructions -- 03-MAY-2012

On February 22, 2012, Section 7001 of PL 112-96, Middle Class Tax Relief and Job Creation Act of 2012, repealed section 505 of PL 112-41, and section 502 of PL 112-43, which had required numerous changes to the 2012 Form 8804-W and instructions. Although the 2012 Form 8804-W and instructions will not be reissued, note the below changes.     

For the 2012 Form 8804-W, disregard the following items as they no longer apply:

  1. On page 1, the last sentence of Part I, line 10.
  2. On page 3, the “Note” on Part IV, line 39.

For the 2012 Instructions for Form 8804-W, disregard the following items as they no longer apply:

  1. On page 1, first bullet item under the “What’s New.”
  2. On page 2, the text after the phrase “adjusted seasonal installment method,” in the first sentence under the first paragraph under the instructions for Part I, line 10.
  3. On page 2, the section entitled “Partnerships with assets of $1 billion or more” and the "Note" that follows, under the instructions for Part I, line 10.
  4. On page 3, the instructions for Part IV, line 39.
Page Last Reviewed or Updated: 2012-08-04