Instructions For Forms 8804, 8805, And 8813

Form 8805

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

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

Line 2a

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

A partnership must pay the withholding

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

tax for a foreign partner even if it does not

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

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

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

Taxpayer Identifying Number on page 1

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

for details on obtaining a U.S. TIN.

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

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

Line 8b

as required by section 6103.

Check the box on this line if any of the

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

partnership’s effectively connected

individual circumstances. The estimated average times are:

taxable income is treated as not allocable

to the foreign partner identified on line 1a

Form

8804

8805

8813

and therefore exempt from section 1446

Recordkeeping

58 min.

26 min.

withholding because the income is

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

Preparing the form

30 min.

16 min.

15 min.

Code.

Copying, assembling, and

Form 8813

sending the form to the IRS

20 min.

16 min.

10 min.

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

Line 1

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

line 1 of Form 8813 the date the

partnership applied for its EIN. On receipt

of its EIN, the partnership must

immediately send that number to the IRS

using the address as shown in Where To

File on page 1 of these instructions.

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Instructions for Forms 8804, 8805, and 8813

Instructions For Forms 8804, 8805, And 8813 - 2001 Page 6

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