Instructions For Forms 8804, 8805, And 8813 - 2001 printable pdf download

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Department of the Treasury

Internal Revenue Service

Instructions for Forms 8804,

8805, and 8813

Section references are to the Internal Revenue Code unless otherwise noted.

Who Must File

Taxpayer Identifying

Photographs of Missing

All partnerships with effectively connected

Number

Children

gross income allocable to a foreign

To insure proper crediting of the

The Internal Revenue Service is a proud

partner in any tax year must file Forms

withholding tax when reporting to the IRS,

partner with the National Center for

8804 and 8805 whether or not

a partnership must provide a U.S.

Missing and Exploited Children.

distributions were made during the

taxpayer identifying number (TIN) for

Photographs of missing children selected

partnership’s tax year. The partnership

each foreign partner. The partnership

by the Center may appear in instructions

may designate a person to file the forms.

should notify any of its foreign partners

on pages that would otherwise be blank.

The partnership, or person it designates,

without such a number of the necessity of

You can help bring these children home

must file these forms even if the

obtaining a U.S. identifying number. An

by looking at the photographs and calling

partnership has no withholding tax liability

individual’s identifying number is the

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

under section 1446.

individual’s social security number (SSN)

recognize a child.

or individual taxpayer identification

Publicly traded partnerships must file

number (ITIN). Any other partner’s

General Instructions

these forms only if they have elected to

identifying number is its U.S. employer

pay section 1446 withholding tax based

identification number (EIN).

on effectively connected taxable income

Purpose of Forms

Certain aliens who cannot obtain

allocable to its foreign partners. See

SSNs can now apply for ITINs on Form

Publicly Traded Partnerships on page

Use Forms 8804, 8805, and 8813 to pay

W-7, Application for IRS Individual

and report section 1446 withholding tax

Taxpayer Identification Number.

based on effectively connected taxable

income allocable to foreign partners.

When To File

Requirement To Make

Use Form 8804, Annual Return for

Withholding Tax Payments

Forms 8804 and 8805

Partnership Withholding Tax (Section

1446), to report the total liability under

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

A foreign or domestic partnership that has

section 1446 for the partnership’s tax

month following the close of the

effectively connected taxable income

year. Form 8804 is also a transmittal form

allocable to a foreign partner must pay a

partnership’s tax year.

for Form(s) 8805.

withholding tax equal to the applicable

File Forms 8804 and 8805 separately

percentage of the effectively connected

Use Form 8805, Foreign Partner’s

from Form 1065, U.S. Return of

taxable income that is allocable to its

Information Statement of Section 1446

Partnership Income, and Form 1065-B,

foreign partners. However, this

Withholding Tax, to show the amount of

requirement does not apply to a

U.S. Return of Income for Electing Large

effectively connected taxable income and

partnership treated as a corporation

Partnerships.

the total tax credit allowed to the foreign

under the general rule of section 7704(a).

partner for the partnership’s tax year.

If you need more time, you may file

Effectively connected taxable income is

File a separate Form 8805 for each

defined on page 2. Applicable percentage

Form 2758, Application for Extension of

foreign partner even if no section 1446

is defined on page 3.

Time To File Certain Excise, Income,

withholding tax was paid. Attach Copy A

Information, and Other Returns, to

of each Form 8805 to the Form 8804 filed

request an extension of time to file Form

Withholding Agents

with the IRS.

8804. Generally, an extension will not be

General partners and limited liability

granted for more than 90 days. If you

Foreign partners must attach Form

company members are jointly and

need more time, file a second Form 2758

8805 to their U.S. income tax returns to

severally liable as withholding agents for

for an additional 90-day extension. The

claim a credit for their shares of the

the partnership. For ease of reference,

total extension may not be for more than

section 1446 tax withheld by the

these instructions refer to various

6 months except for taxpayers who are

partnership. A foreign partnership that

requirements applicable to withholding

abroad.

receives a Form 8805 should see Tiered

agents as requirements applicable to

Partnerships on page 5. Any U.S.

partnerships themselves.

person erroneously subjected to the

Form 8813

withholding tax would also receive Form

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

Determining If a Partner Is

8805 from a partnership and should

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

attach it to his or her income tax return.

a Foreign Person

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

purposes.

Use Form 8813, Partnership

A partnership must determine if any

Withholding Tax Payment Voucher

partner is a foreign person subject to

(Section 1446), to pay the withholding tax

section 1446. Under section 1446, a

Where To File

under section 1446 to the United States

foreign person is a nonresident alien

File Forms 8804, 8805, and 8813 with:

Treasury. Form 8813 must accompany

individual, foreign corporation, foreign

Internal Revenue Service Center,

each payment of section 1446 tax made

partnership, or foreign trust or estate. A

Philadelphia, PA 19255.

during the partnership’s tax year.

partnership may determine a partner’s

Cat. No. 10393W

Instructions For Forms 8804, 8805, And 8813 - 2001

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