Instructions For Forms 8804, 8805, And 8813

partnership. If the partnership receives a

taxable income is treated as not allocable

Form 1042-S from a subsidiary PTP, the

to the foreign partner identified on line 1a

amount withheld will be shown in box 7 of

and therefore exempt from section 1446

the Form 1042-S. (Box 1 of the Form

withholding because the income is

1042-S will show income code 27.)

exempt from U.S. tax for that foreign

partner by a treaty, reciprocal exemption,

Line 6c

or a provision of the Internal Revenue

Line 6c applies only to partnerships

Code.

treated as foreign persons and subject to

Form 8813

withholding under section 1445(a) or

1445(e)(1) upon the disposition of a U.S.

real property interest.

Line 1

Enter on line 6c the amount of tax

A partnership without a U.S. EIN must

withheld under section 1445(a) and

obtain one and must pay any section

shown on Form 8288-A, Statement of

1446 withholding tax due. If the

Withholding on Dispositions by Foreign

partnership has not received an EIN by

Persons of U.S. Real Property Interests,

the time it files Form 8813, indicate on

for the tax year in which the partnership

line 1 of Form 8813 the date the

disposed of the U.S. real property

partnership applied for its EIN. On receipt

interest.

of its EIN, the partnership must

immediately send that number to the IRS

Also enter on line 6c the amount of

using the address as shown in Where To

section 1445(e)(1) tax withheld on a

File on page 1 of these instructions.

distribution by a domestic trust to the

partnership with respect to the disposition

of a U.S. real property interest by the

trust. The amount withheld will be shown

in box 7 of the Form 1042-S the

Privacy Act and 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

partnership receives from the trust. (Box 1

required to give us the information. We need it to ensure that you are complying

of the Form 1042-S will show income

with these laws and to allow us to figure and collect the right amount of tax. Section

code 25 or 26.)

6109 requires return preparers to provide their identifying numbers on the return.

For both of the situations described

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

above, do not enter more than the

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

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

amount allocable to foreign partners (as

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

defined in section 1446(e)). Enter

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

amounts allocable to U.S. partners on line

as required by section 6103.

15f of Schedule K (Form 1065) and in box

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

15 (using code U) of Schedule K-1 (Form

individual circumstances. The estimated average times are:

1065). For Form 1065-B, enter amounts

on line 16 of Schedule K and in box 9 of

Form

8804

8805

8813

Schedule K-1.

Recordkeeping

52 min.

39 min.

26 min.

Learning about the

Form 8805

54 min.

52 min.

49 min.

law or the form

Preparing the form

24 min.

16 min.

Line 2a

Copying, assembling, and

A partnership must pay the withholding

sending the form to the IRS

20 min.

13 min.

10 min.

tax for a foreign partner even if it does not

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

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

suggestions for making these forms simpler, we would be happy to hear from you.

Taxpayer Identifying Number on page 1

You can write to the Internal Revenue Service, Tax Products Coordinating

for details on obtaining a U.S. TIN.

Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6406,

Washington, DC 20224. Do not send the tax forms to this address. Instead, see

Line 8b

Where To File on page 1.

Check the box on this line if any of the

partnership’s effectively connected

-6-

Instructions for Forms 8804, 8805, and 8813

Instructions For Forms 8804, 8805, And 8813 - 2004 Page 6

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