Instructions For Forms 8804, 8805, And 8813 - 1994 Page 5
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8Form 8804
such a number of the necessity of
Line 6c
obtaining a U.S. identifying number. A
Line 6c applies only to partnerships
Lines 4a and 4b
partnership must pay the withholding tax
treated as foreign persons and subject
for a foreign partner even if it does not
Figure the partnership’s effectively
to withholding under section 1445(a) or
have a taxpayer identifying number for
connected taxable income based on the
1445(e)(1) upon the disposition of a U.S.
that partner.
definition on page 3. Enter the effectively
real property interest. Enter on line 6c
connected taxable income allocable to
the amount of tax withheld under
Line 8b
noncorporate foreign partners in the
section 1445(a) and shown on Form
Check the box on this line if any of the
designated space on line 4a. Enter the
8288-A for the tax year in which the
partnership’s effectively connected
effectively connected taxable income
partnership disposed of the U.S. real
taxable income is treated as not
allocable to corporate foreign partners in
property tax interest. Also enter the
allocable to the foreign partner identified
the designated space on line 4b.
amount of section 1445(e)(1) tax shown
on line 1 and therefore exempt from
under Income Code 25 or 26 on Form
Partnership effectively connected
section 1446 withholding because the
1042-S for the tax year in which the
taxable income on which a foreign
income is exempt from U.S. tax for that
trust made the distribution to the
partner is exempt from U.S. tax by a
foreign partner by a treaty, reciprocal
partnership from which tax was withheld
treaty or other reciprocal agreement is
exemption, or a provision of the Internal
because of the disposition of a U.S. real
not allocable to that partner and is
Revenue Code.
property interest. Do not enter more
exempt from withholding under section
than the amount allocable to foreign
1446. However, this exemption from
Form 8813
partners (as defined in section 1446(e)).
section 1446 withholding must be
Enter amounts allocable to U.S. partners
reported on Form 8805.
Line 2
on line 13a of Schedules K and K-1
Line 6b
(Form 1065).
A partnership without a U.S. employer
identification number (EIN) must obtain
A foreign partnership must enter the
Form 8805
one and must pay any section 1446
amount of section 1446 tax withheld
withholding tax due. If the partnership
shown on Form 8805 or under Income
Line 2a
has not received an EIN by the time it
Code 27 on Form 1042-S received from
files Form 8813, indicate on line 2 of
another partnership in which it owns an
To ensure proper crediting of the
Form 8813 the date the partnership
interest during its tax year. The
withholding tax when reporting to the
applied for its EIN. On receipt of its EIN,
partnership may credit this amount
IRS, a partnership must provide a U.S.
the partnership must immediately send
against its section 1446 liability for that
taxpayer identifying number for each
that number to the IRS using the
tax year.
foreign partner. The partnership should
address as shown in Where To File on
notify any of its foreign partners without
page 1 of these instructions.
Page 5
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