Instructions For Forms 8804, 8805, And 8813 - 2004
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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.
Form 8813
Who Must File
Photographs of Missing
File on or before the 15th day of the 4th,
All partnerships with effectively connected
Children
6th, 9th, and 12th months of the
gross income allocable to a foreign
partnership’s tax year for U.S. income tax
The Internal Revenue Service is a proud
partner in any tax year must file Forms
purposes.
partner with the National Center for
8804 and 8805 whether or not
Missing and Exploited Children.
distributions were made during the
Where To File
Photographs of missing children selected
partnership’s tax year. The partnership
by the Center may appear in instructions
may designate a person to file the forms.
File Forms 8804, 8805, and 8813 with:
on pages that would otherwise be blank.
The partnership, or person it designates,
Internal Revenue Service Center,
You can help bring these children home
must file these forms even if the
Philadelphia, PA 19255.
by looking at the photographs and calling
partnership has no withholding tax liability
1-800-THE-LOST (1-800-843-5678) if you
under section 1446.
Taxpayer Identifying
recognize a child.
Number
Publicly traded partnerships must file
General Instructions
these forms only if they have elected to
To insure proper crediting of the
pay section 1446 withholding tax based
withholding tax when reporting to the IRS,
on effectively connected taxable income
a partnership must provide a U.S.
Purpose of Forms
allocable to foreign partners. See Publicly
taxpayer identifying number (TIN) for
Traded Partnerships on page 5.
Use Forms 8804, 8805, and 8813 to pay
each foreign partner. The partnership
and report section 1446 withholding tax
should notify any of its foreign partners
based on effectively connected taxable
When To File
without such a number of the necessity of
income allocable to foreign partners.
obtaining a U.S. identifying number. An
individual’s identifying number is the
Forms 8804 and 8805
Use Form 8804, Annual Return for
individual’s social security number (SSN)
Partnership Withholding Tax (Section
Generally, file these forms on or before
or individual taxpayer identification
1446), to report the total liability under
the 15th day of the 4th month following
number (ITIN). Any other partner’s
section 1446 for the partnership’s tax
the close of the partnership’s tax year.
identifying number is its U.S. employer
year. Form 8804 is also a transmittal form
For partnerships that keep their records
identification number (EIN).
for Form(s) 8805.
and books of account outside the United
States and Puerto Rico, the due date is
Certain aliens who do not have and
Use Form 8805, Foreign Partner’s
the 15th day of the 6th month following
are not eligible to get an SSN can apply
Information Statement of Section 1446
for an ITIN on Form W-7, Application for
the close of the partnership’s taxable
Withholding Tax, to show the amount of
year. If the partnership is permitted to file
IRS Individual Taxpayer Identification
effectively connected taxable income and
these forms on or before the 15th day of
Number. The application is also available
the total tax credit allocable to the foreign
the 6th month, check the box at the top of
in Spanish.
partner for the partnership’s tax year.
Form 8804.
Requirement To Make
File a separate Form 8805 for each
If a due date falls on a Saturday,
foreign partner, even if no section 1446
Withholding Tax Payments
Sunday, or legal holiday, file by the next
withholding tax was paid. Attach Copy A
business day.
A foreign or domestic partnership that has
of each Form 8805 to the Form 8804 filed
effectively connected taxable income
with the IRS.
File Forms 8804 and 8805 separately
allocable to a foreign partner must pay a
from Form 1065, U.S. Return of
Foreign partners must attach Form
withholding tax equal to the applicable
Partnership Income, or Form 1065-B,
8805 to their U.S. income tax returns to
percentage of the effectively connected
U.S. Return of Income for Electing Large
claim a credit for their shares of the
taxable income that is allocable to its
Partnerships.
section 1446 tax withheld by the
foreign partners. However, this
partnership. A foreign partnership that
requirement does not apply to a
If you need more time, you may file
receives a Form 8805 should see Tiered
partnership treated as a corporation
Form 2758, Application for Extension of
Partnerships on page 5. Any U.S. person
under the general rule of section 7704(a).
Time To File Certain Excise, Income,
erroneously subjected to the withholding
Effectively connected taxable income is
Information, and Other Returns, to
tax would also receive Form 8805 from a
defined on page 2. Applicable percentage
request an extension of time to file Form
partnership and should attach it to his or
is defined on page 3.
8804. Generally, an extension will not be
her income tax return.
granted for more than 90 days unless
Withholding Agents
Use Form 8813, Partnership
sufficient need for an extended period is
Withholding Tax Payment Voucher
clearly shown. If you need more time, file
General partners and limited liability
(Section 1446), to pay the withholding tax
a second Form 2758, before the original
company members are jointly and
under section 1446 to the United States
extension expires, for an additional
severally liable as withholding agents for
Treasury. Form 8813 must accompany
90-day extension. The total extension
the partnership. For ease of reference,
each payment of section 1446 tax made
may not be for more than 6 months
these instructions refer to various
during the partnership’s tax year.
except for taxpayers who are abroad.
requirements applicable to withholding
Cat. No. 10393W
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