Instructions For Forms 8804, 8805, And 8813

amount allocable to foreign partners (as

line 1 of Form 8813 the date the

defined in section 1446(e)). Enter

partnership applied for its EIN. On receipt

amounts allocable to U.S. partners on line

of its EIN, the partnership must

13 of Schedules K and K-1 (Form 1065).

immediately send that number to the IRS

For Form 1065-B, enter amounts on line

using the address as shown in Where To

16 of Schedule K and in box 9 of

File on page 1 of these instructions.

Schedule K-1.

Form 8805

Paperwork Reduction Act Notice. We ask for the information on these forms to

Line 2a

carry out the Internal Revenue laws of the United States. You are required to give us

A partnership must pay the withholding

the information. We need it to ensure that you are complying with these laws and to

tax for a foreign partner even if it does not

allow us to figure and collect the right amount of tax.

have a U.S. TIN for that partner. See

You are not required to provide the information requested on a form that is

Taxpayer Identifying Number on page 1

subject to the Paperwork Reduction Act unless the form displays a valid OMB

for details on obtaining a U.S. TIN.

control number. Books or records relating to a form or its instructions must be

retained as long as their contents may become material in the administration of any

Line 8b

Internal Revenue law. Generally, tax returns and return information are confidential,

Check the box on this line if any of the

as required by section 6103.

partnership’s effectively connected

The time needed to complete and file these forms will vary depending on

taxable income is treated as not allocable

individual circumstances. The estimated average times are:

to the foreign partner identified on line 1a

and therefore exempt from section 1446

Form

8804

8805

8813

withholding because the income is

Recordkeeping

58 min.

26 min.

exempt from U.S. tax for that foreign

Learning about the

partner by a treaty, reciprocal exemption,

57 min.

54 min.

49 min.

law or the form

or a provision of the Internal Revenue

Code.

Preparing the form

30 min.

16 min.

15 min.

Copying, assembling, and

Form 8813

sending the form to the IRS

20 min.

16 min.

10 min.

Line 1

If you have comments concerning the accuracy of these time estimates or

suggestions for making these forms simpler, we would be happy to hear from you.

A partnership without a U.S. EIN must

You can write to the Tax Forms Committee, Western Area Distribution Center,

obtain one and must pay any section

Rancho Cordova, CA 95743-0001. Do not send the tax forms to this address.

1446 withholding tax due. If the

Instead, see Where To File on page 1.

partnership has not received an EIN by

the time it files Form 8813, indicate on

-6-

Instructions for Forms 8804, 8805, and 8813

Instructions For Forms 8804, 8805, And 8813 - 2002 Page 6

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