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)).
Forms and Instructions

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

Information about Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding tax, including recent updates, related forms and instructions on how to file. This form is used to show the amount of effectively connected taxable income (ECTI) and the total tax credits allocable to the foreign partner for the partnership's tax year.
General Information

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.
Forms and Instructions

Form bank — Withholding-related forms

Withholding related forms and instructions.
General Information
Businesses

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

Information about Form 8804, Annual Return for Partnership Withholding Tax (Section 1446), including recent updates, related forms, and instructions on how to file. Form 8804 is used by partnerships to report the total liability under section 1446, and as a transmittal form for Form 8805.
General Information
Partnerships

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.
Forms and Instructions

SOI Tax Stats - Statistics by form

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Tax Professionals

Partnerships may use EFTPS

A partnership (or withholding agent) may transmit withheld amounts through the Electronic Federal Tax Payment System (EFTPS) or by using Forms 8804, 8805, or 8813.
Forms and Instructions
Partnerships

Filing Forms W-2 and 1042-S without payee TINs

Withholding agents sometimes find it necessary to file information returns such as Forms W-2, 1042-S, 1099, etc. without having secured the Taxpayer Identification Number (TIN) of the payee. In such situations the withholding agent may follow the procedures.
General Information
Nonresidents

About Form 8813, Partnership Withholding Tax Payment Voucher (Section 1446)

Information about Form 8813, Partnership Withholding Tax Payment Voucher (Section 1446), including recent updates, related forms and instructions on how to file. Form 8813 is used by a partnership to pay the withholding tax under section 1446.
General Information
Partnerships