Instructions For Forms 8804, 8805, And 8813 - 2011 Page 6
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12partner-level items received from foreign
state and local income tax reduction
1446 withholding tax due. If the
partners using Form 8804-C).
permitted under Regulations section
partnership has not received an EIN by
1.1446-6(c)(1)(iii), attach a computation of
the time it files Form 8813, indicate on
The partnership must provide a
the tax due.
line 1 of Form 8813 the date the
statement (generally Schedule K-1 (Form
partnership applied for its EIN. On receipt
Note. With respect to the last two
1065)) to the foreign partner that lists
of its EIN, the partnership must
bulleted items, a statement showing one
each income type of ECTI included on
immediately send that number to the IRS
line 9. The income types of ECTI that may
computation for both items is permitted.
using the address as shown in Where To
be included on line 9 are:
File on page 1. Failure to provide an EIN
•
A partnership must attach all
Net ordinary income and net short-term
!
may delay processing of payments on
applicable items referred to above
capital gains.
behalf of the partners.
to reduce its section 1446 tax due
•
28% rate gains (non-corporate partners
CAUTION
by either of the reductions referred to
only).
above.
•
Line 2
Unrecaptured section 1250 gains
(non-corporate partners only).
See Amount of each installment payment
Schedule T–Beneficiary
•
Qualified dividend income and net
of withholding tax on page 3 for
Information
long-term capital gains (including net
information on calculating the amount of
If the foreign partner is a foreign trust or
section 1231 gains) (non-corporate
the payment.
estate, the foreign trust or estate must
partners only).
provide to each of its beneficiaries a copy
of the Form 8805 furnished by the
Line 3
The partnership must also provide any
partnership. In addition, the foreign trust
additional information to foreign partners
See Address on page 5.
or estate must complete Schedule T for
that they may reasonably need to
each of its beneficiaries and must provide
complete Schedule P (Form 1120-F).
Attachments
that Schedule T information to each
beneficiary.
Line 10
If the total section 1446 tax paid for an
installment period has been reduced as a
To calculate the total tax credit allowed to
The foreign trust or estate may provide
result of the state and local income tax
a foreign partner under section 1446,
all of the information listed in the previous
subtract from each type of ECTI allocable
reduction permitted under Regulations
paragraph on a single Form 8805 for
to the foreign partner the amount of any
section 1.1446-6(c)(1)(iii) or as a result of
each of its beneficiaries. In this case, the
state and local income tax reduction
information provided in boxes 1a through
relying in whole or in part on a partner’s
permitted under Regulations section
10 will be the same for all of the
Form 8804-C, then the documentation
1.1446-6(c)(1)(iii) and any reduction
beneficiaries, but the information provided
described below must be attached to all
amounts resulting from certified
on Schedule T may vary from beneficiary
Forms 8813 starting with the first
partner-level items received from foreign
to beneficiary, depending on the
installment period in which the certificate
partners, using Form 8804-C, that the
ownership interests of the respective
was considered. Under these
partnership considered in determining
beneficiaries.
circumstances, a partnership must file
that partner’s portion of the section 1446
Form 8813 for an installment period even
withholding tax due. Then multiply each
Line 11c
if no section 1446 withholding tax is due.
net amount by the applicable percentage
See Address on page 5.
(see page 3 for definition). Finally, total
the resulting amounts.
The required documentation is as
Line 12
follows:
Note. If the partnership relied on a
Enter the amount of ECTI on line 9 to be
•
If the partnership reduced an
certificate the partner submitted under
included in the beneficiary’s gross
installment payment because it relied on
Regulations section 1.1446-6(c)(1)(ii) to
income. The foreign trust or estate must
determine that the partnership is not
provide a statement (generally Schedule
Forms 8804-C, attach all such Forms
required to pay any section 1446 tax with
K-1 (Form 1041)) to each of its
8804-C to Form 8813. If the same Form
respect to that partner, enter -0- on line
beneficiaries that lists each income type
8804-C for a partner is used in a
10. See Form 8804-C, Part III.
of ECTI included on line 12. The income
subsequent installment period, see
types of ECTI that may be included on
Regulations section 1.1446-6(d)(3)(i) for a
Attachments
line 12 are:
substitute to attaching that Form 8804-C
•
Net ordinary income and net short-term
The partnership is required to attach to
to the Form 8813 for subsequent
capital gains.
Form 8805 the computation described in
installment periods.
•
the first paragraph of these line 10
28% rate gains (non-corporate
•
A computation of the tax due relating to
instructions. Furthermore, if the total
beneficiaries only).
each partner whose Form 8804-C it relied
section 1446 tax paid for a partner has
•
Unrecaptured section 1250 gains
on. See Regulations section
been reduced as a result of the state and
(non-corporate beneficiaries only).
1.1446-6(d)(3)(i).
local income tax reduction permitted
•
Qualified dividend income and net
•
under Regulations section
If the partnership reduced an
long-term capital gains (including net
1.1446-6(c)(1)(iii) or as a result of relying
installment payment based on state and
section 1231 gains) (non-corporate
in whole or in part on a partner’s Form
local income tax deductions permitted
beneficiaries only).
8804-C, then the documentation
under Regulations section
described below must also be attached to
1.1446-6(c)(1)(iii), attach a computation of
Line 13
the Form 8805 for that partner.
the tax due.
•
To determine the total tax credit allowed
If the total section 1446 tax paid for the
to a beneficiary under section 1446,
partner has been reduced because the
Note. With respect to the last two
multiply each type of ECTI on line 12 by
partnership relied on a Form 8804-C,
bulleted items, a statement showing one
the applicable percentage (see page 3 for
attach that Form 8804-C to the partner’s
computation for both items is permitted.
definition).
Form 8805.
•
A computation of the tax due relating to
Form 8813
the partner if any Forms 8804-C were
A partnership must attach all
relied on. See Regulations section
!
applicable items referred to above
Line 1
1.1446-6(d)(3)(i).
to reduce its section 1446 tax due
CAUTION
•
by either of the reductions referred to
If the total section 1446 tax paid for the
A partnership without a U.S. EIN must
above.
partner has been reduced based on the
obtain one and must pay any section
-6-
Instructions for Forms 8804, 8805, and 8813 (2011)
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