Instructions For Forms 8804, 8805, And 8813 - 2007
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Department of the Treasury
Internal Revenue Service
Instructions for Forms 8804,
8805, and 8813
beneficiaries the section 1446 withholding
Form 8813
Section references are to the Internal
tax that may be claimed as a withholding
Revenue Code unless otherwise noted.
File on or before the 15th day of the 4th,
tax credit on the beneficiaries income tax
6th, 9th, and 12th months of the
Photographs of Missing
return. See Schedule T – Beneficiary
partnership’s tax year for U.S. income tax
Information, on page 5 for details.
Children
purposes.
Use Form 8813, Partnership
The Internal Revenue Service is a proud
Withholding Tax Payment Voucher
partner with the National Center for
Where To File
(Section 1446), to pay the withholding tax
Missing and Exploited Children.
File Forms 8804, 8805, and 8813 with:
under section 1446 to the United States
Photographs of missing children selected
Treasury. Form 8813 must accompany
by the Center may appear in instructions
Internal Revenue Service Center
each payment of section 1446 tax made
on pages that would otherwise be blank.
P.O. Box 409101
during the partnership’s tax year.
You can help bring these children home
Ogden, UT 84409
by looking at the photographs and calling
Who Must File
1-800-THE-LOST (1-800-843-5678) if you
Taxpayer Identifying
recognize a child.
All partnerships with effectively connected
Number
gross income allocable to a foreign
General Instructions
partner in any tax year must file Forms
To insure proper crediting of the
8804 and 8805 whether or not
withholding tax when reporting to the IRS,
distributions were made during the
a partnership must provide a U.S.
Purpose of Forms
partnership’s tax year. The partnership
taxpayer identifying number (TIN) for
Use Forms 8804, 8805, and 8813 to pay
may designate a person to file the forms.
each foreign partner. The partnership
and report section 1446 withholding tax
The partnership, or person it designates,
should notify any of its foreign partners
based on effectively connected taxable
must file these forms even if the
without such a number of the necessity of
income allocable to foreign partners.
partnership has no withholding tax liability
obtaining a U.S. identifying number. An
under section 1446.
individual’s identifying number is the
Use Form 8804, Annual Return for
individual’s social security number (SSN)
Partnership Withholding Tax (Section
When To File
or individual taxpayer identification
1446), to report the total liability under
number (ITIN). Any other partner’s
section 1446 for the partnership’s tax
Forms 8804 and 8805
identifying number is its U.S. employer
year. Form 8804 is also a transmittal form
identification number (EIN).
for Form(s) 8805.
Generally, file these forms on or before
the 15th day of the 4th month following
Use Form 8805, Foreign Partner’s
Certain aliens who do not have and
the close of the partnership’s tax year.
Information Statement of Section 1446
are not eligible to get an SSN may apply
For partnerships that keep their records
Withholding Tax, to show the amount of
for an ITIN on Form W-7, Application for
and books of account outside the United
effectively connected taxable income and
IRS Individual Taxpayer Identification
States and Puerto Rico, the due date is
the total tax credit allocable to the foreign
Number. The application is also available
the 15th day of the 6th month following
partner for the partnership’s tax year.
in Spanish.
the close of the partnership’s tax year. If
File a separate Form 8805 for each
the partnership is permitted to file these
foreign partner, even if no section 1446
Requirement To Make
forms on or before the 15th day of the 6th
withholding tax was paid. Attach Copy A
month, check the box at the top of Form
Withholding Tax Payments
of each Form 8805 to the Form 8804 filed
8804.
with the IRS.
A foreign or domestic partnership that has
If a due date falls on a Saturday,
effectively connected taxable income
Foreign partners must attach Form
Sunday, or legal holiday, file by the next
allocable to a foreign partner must pay a
8805 to their U.S. income tax returns to
business day.
withholding tax equal to the applicable
claim a withholding credit for their shares
percentage of the effectively connected
File Forms 8804 and 8805 separately
of the section 1446 tax withheld by the
taxable income that is allocable to its
from Form 1065, U.S. Return of
partnership. Any U.S. person erroneously
foreign partners. However, this
Partnership Income, or Form 1065-B,
subjected to the withholding tax would
requirement does not apply to a
U.S. Return of Income for Electing Large
also receive Form 8805 from a
partnership treated as a corporation
Partnerships.
partnership and should attach it to his or
under the general rule of section 7704(a).
her income tax return to claim a
If you need more time, you may file
Effectively connected taxable income is
withholding credit. A partnership that
Form 7004, Application for Automatic
defined on page 2. Applicable percentage
receives a Form 8805 from a lower-tier
6-Month Extension of Time To File
is defined on page 3.
partnership should see Tiered
Certain Business Income Tax,
Partnerships, on page 4.
Information, and Other Returns, to
Withholding Agents
Form 8805 may also be completed, in
request an extension of time to file Form
some cases, by a foreign trust or estate.
8804. The extension may not be for more
For ease of reference, these instructions
A foreign partner that is a foreign trust or
than 6 months except for taxpayers who
refer to various requirements applicable
estate must complete Schedule T of Form
are abroad. Form 7004 does not extend
to withholding agents as requirements
8805 to report to the trust or estate’s
the time for payment of tax.
applicable to partnerships themselves.
Cat. No. 10393W
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