Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding tax

Use Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding tax, to show the amount of ECTI and the total tax credit allocable to the foreign partner for the partnership's tax year.

Instructions for Forms 8804, 8805 and 8813

Use Forms 8804, 8805, and 8813 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)).

Form 8804, Annual Return for Partnership Withholding Tax (Section 1446)

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 for Form(s) 8805.