Instructions For Forms 8804, 8805, And 8813 - 2011 printable pdf download

2011

Department of the Treasury

Internal Revenue Service

Instructions for Forms 8804,

8805, and 8813

the foreign partner for the partnership’s

and books of account outside the United

Section references are to the Internal

tax year.

States and Puerto Rico, the due date is

Revenue Code unless otherwise noted.

the 15th day of the 6th month following

File a separate Form 8805 for each

the close of the partnership’s tax year. If

foreign partner. See Reporting to Partners

What’s New

the partnership is permitted to file these

on page 3, and the instructions for line 8b

forms on or before the 15th day of the 6th

of Form 8805 on page 5, to determine

month, check the box at the top of Form

Line changes in Part III of Form 8804.

when Form 8805 is required even if no

•

8804.

Part III, line 6b, has been revised to

section 1446 withholding tax was paid.

include tax withholding under section

Attach Copy A of each Form 8805 to the

If a due date falls on a Saturday,

1446 reported only on Form 8805.

Form 8804 filed with the IRS.

Sunday, or legal holiday, file by the next

•

Part III, line 6c, has been revised to

Foreign partners must attach Form

business day.

include tax withholding under section

8805 to their U.S. income tax returns to

File Forms 8804 and 8805 separately

1446 reported only on Form 1042-S.

claim a withholding credit for their shares

•

from Form 1065, U.S. Return of

Part III, line 6d, has been added for tax

of the section 1446 tax withheld by the

Partnership Income, or Form 1065-B,

withholding under sections 1445(a) and

partnership. Any U.S. person erroneously

U.S. Return of Income for Electing Large

1445(e)(1) reported only on Form 8288-A.

subjected to the withholding tax would

•

Partnerships.

Part III, line 6e, has been added for tax

also receive Form 8805 from a

withholding under section 1445(e)

partnership, and the Form 8805 should be

If you need more time, you can file

reported only on 1042-S.

attached to the U.S. person’s income tax

Form 7004, Application for Automatic

return to claim a withholding credit. A

Extension of Time To File Certain

See the instructions for lines 6b

partnership that receives a Form 8805

Business Income Tax, Information, and

through 6e under Specific Instructions for

from a lower-tier partnership should see

Other Returns, to request an extension of

more information.

Tiered Partnerships on page 4.

time to file Form 8804. Form 7004 does

Future developments. The IRS has

not extend the time for payment of tax.

Form 8805 may also be completed, in

created a page on IRS.gov that includes

some cases, by a foreign trust or estate.

information about the Instructions for

Form 8813

A foreign partner that is a foreign trust or

Forms 8804, 8805, and 8813, at

File on or before the 15th day of the 4th,

estate must complete Schedule T of Form

Information about

6th, 9th, and 12th months of the

8805 to report to the trust or estate’s

any future developments affecting the

partnership’s tax year for U.S. income tax

beneficiaries the section 1446 withholding

Instructions for Forms 8804, 8805, and

purposes.

tax that may be claimed as a withholding

8813 (such as legislation enacted after

tax credit on the beneficiaries’ income tax

we release it) will be posted on that page.

Where To File

returns. See Schedule T – Beneficiary

Information on page 6 for details.

Photographs of Missing

File Forms 8804, 8805, and 8813 with:

Use Form 8813, Partnership

Children

Internal Revenue Service Center

Withholding Tax Payment Voucher

P.O. Box 409101

(Section 1446), to pay the withholding tax

The Internal Revenue Service is a proud

Ogden, UT 84409

under section 1446 to the United States

partner with the National Center for

Treasury. Form 8813 must accompany

Missing and Exploited Children.

Amended Form 8804

each payment of section 1446 tax made

Photographs of missing children selected

during the partnership’s tax year.

by the Center may appear in instructions

A partnership may file an amended Form

on pages that would otherwise be blank.

8804 to correct a previously filed Form

Who Must File

You can help bring these children home

8804. To do so, complete a new Form

Every partnership (other than a publicly

by looking at the photographs and calling

8804 with the corrected information. Write

1-800-THE-LOST (1-800-843-5678) if you

traded partnership) that has effectively

“Amended” in the top margin of the form

recognize a child.

connected gross income allocable to a

and write “Corrected” on any Forms 8805

foreign partner must file a Form 8804,

attached to the Form 8804. File the

General Instructions

regardless of whether it had ECTI

amended form with the address shown

allocable to a foreign partner. The

under Where To File above.

partnership must also file a Form 8805 for

Purpose of Forms

Taxpayer Identifying

each partner on whose behalf it paid

section 1446 tax, regardless of whether

Use Forms 8804, 8805, and 8813 to pay

Number

the partnership made any distributions

and report section 1446 withholding tax

during its tax year. The partnership may

based on effectively connected taxable

To insure proper crediting of the

designate a person to file the forms. The

income (ECTI) allocable to foreign

withholding tax when reporting to the IRS,

partnership, or person it designates, must

partners (as defined in section 1446(e)).

a partnership must provide a U.S.

file these forms even if the partnership

taxpayer identifying number (TIN) for

Use Form 8804, Annual Return for

has no withholding tax liability under

each foreign partner. The partnership

Partnership Withholding Tax (Section

section 1446.

should notify any of its foreign partners

1446), to report the total liability under

without such a number of the necessity of

When To File

section 1446 for the partnership’s tax

obtaining a U.S. identifying number. An

year. Form 8804 is also a transmittal form

individual’s identifying number is the

for Form(s) 8805.

Forms 8804 and 8805

individual’s social security number (SSN)

Use Form 8805, Foreign Partner’s

Generally, file these forms on or before

or individual taxpayer identification

Information Statement of Section 1446

the 15th day of the 4th month following

number (ITIN). Any other partner’s

Withholding Tax, to show the amount of

the close of the partnership’s tax year.

identifying number is its U.S. employer

ECTI and the total tax credit allocable to

For partnerships that keep their records

identification number (EIN).

Nov 17, 2011

Cat. No. 10393W

Instructions For Forms 8804, 8805, And 8813 - 2011

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