Get IRS 8804 - Schedule A 2011
. . . . 11 Underpayment. If line 10 is less than or equal to line 5, subtract line 10 from line 5. Then go to line 7 of the next column. Otherwise, go to line 13 . . . . . . . . 12 Overpayment. If line 5 is less than line 10, subtract line 5 from line 10. Then go to line 7 of the next column . . 13 Go to Part VII on page 5 to figure the penalty. Do not go to Part VII if there are no entries on line 12 no penalty is owed. For Paperwork Reduction Act Notice, see separate instructions.
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