Instructions For Forms 8804, 8805, And 8813 - Internal Revenue Service

to pay the withholding tax under

Department of the Treasury

section 1446 to the IRS. Each

payment of section 1446 tax made

Internal Revenue Service

during the partnership's tax year must

be accompanied by Form 8613.

Instructions for Forms

Who Must File

All partnerships with effectively

8804, 8805, and 8813

connected gross income allocable to a

foreign partner in any tax year must file

(Section references are to the Internal Revenue Code unless otherwise noted.)

Forms 8804 and 8805 whether or not

distributions were made during the

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

partnership's tax year. The partnership

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

may designate a person to file for it. The

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

partnership or person it designates,

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

must file these forms whether or not the

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

partnership has a withholding tax liability

individual circumstances. The estimated average times are:

under section 1446.

A publicly traded partnership must file

Form

8804

8805

8813

these forms only if it is electing, or has

elected, to pay section 1446 withholding

Recordkeeping

59 min.

26 min.

tax based on effectively connected

Learning about the

taxable income allocable to its foreign

56 min.

54 min,

48 min.

law or the form

partners, instead of withholding the tax

Preparing the form

31 min.

17 min.

31 min.

on distributions to its foreign partners.

Copying, assembling,

See the Instructions for Publicly Traded

and sending the form

Partnerships on page 4. A publicly

to the IRS

20 min.

17 min.

10 min.

traded partnership that does not make

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

this election must not use Forms 8804,

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

8805, and 8813. Instead, under the

You can write to both the Internal Revenue Service, Washington, DC 20224,

general rule for publicly traded

Attention: IRS Reports Clearance Officer, T:FP; and the Office of Management and

partnerships, it must (a) withhold on

Budget, Paperwork Reduction Project (1545-1119), Washington, DC 20503. DO NOT

distributions to its foreign partners, (b)

send the tax forms to either of these offices. Instead, see the instructions on page 2 for

comply with the regulations under section

information on where to file.

1461 and Regulations section 1.6302-2,

AND (c) use Forms 1042 and 1042S,

Annual Withholding Tax Return for U.S.

General Instructions

connected taxable income allocable to

Source Income of Foreign Persons; and

foreign partners.

Foreign Person's U.S. Source Income

Use Form 8804, Annual Return for

Changes You Should Note

Subject to Withholding.

Partnership Withholding Tax (Section

•

1446), to report the total liability under

For partnership tax years beginning

When To File

after 1990, the rate of section 1446

section 1446 for the partnership's tax

Forms 8804 and 8805

year. Form 8804 is also a transmittal

withholding tax has been increased from

Generally, file on or before the 15th day

28% to 31 % on effectively connected

form for Form(s) 8805.

of the fourth month following the close

taxable Income allocable to

Use Form 8805, Foreign Partners

of the tax year of the partnership.

noncorporate foreign partners.

Information Statement of Section 1446

However, a partnership that consists

•

Withholding Tax, to show the amount of

Forms 8804 and 8805 are now revised

entirely of nonresident alien partners,

effectively connected taxable income

annually. The prior September 1989

must file on or before the 15th day of

and the total tax creditable by the

versions of Forms 8804 and 8805 are

the sixth month following the close of

foreign partner for the partnership's tax

not valid for partnership tax years

the tax year of the partnership.

year.

beginning after 1990.

File Forms 8804 and 8805 separately

File a separate Form 8805 for each

•

New lines 9 and 10 were added to Form

from Form 1065 and its attachments.

foreign partner even if no section 1446

8804 to allow the withholding agent to

withholding tax was paid. Attach a copy

If you need more time, you may file

claim a refund or to apply all or part of an

of each Form 8805 to the Form 8804

Form 2758, Application for Extension of

overpayment as a credit against the

filed with the IRS.

Time To File Certain Excise, Income,

following year's tax liability on Form 8804.

Foreign partners must attach Form

Information, and Other Returns, to

As a result, the total credits allocable to

8805 to their U.S. income tax returns to

request an extension of time to file Form

foreign partners on Form 8805 must equal

claim a credit for their shares of the

8804. However, Form 2758 does not

the liability under section 1446 as shown

section 1446 tax withheld by the

extend the time for payment of tax.

on Form 8804.

partnership. A foreign partnership that

•

In addition, lines 6a, 6e, and 6f of Form

Form 8813

receives Form 8805 should see the

8804, and lines 11 through 14d of Form

File on or before the 15th day of the

instructions for Tiered Partnerships on

8805, have been removed from the

fourth, sixth, ninth, and twelfth months

page 4. Any U.S. person that was

revised forms.

of the partnership's tax year for U.S.

erroneously made subject to the

income tax purposes.

Purpose of Forms

withholding tax would also receive Form

8805 from a partnership and should attach

Forms 8804, 8805, and 8813 are used

it to his or her income tax return.

to pay and report section 1446

Use Form 8813, Partnership

withholding tax based on effectively

Tax

Withholding

Payment (Section 1446),

Cat. No. 10393W

Instructions For Forms 8804, 8805, And 8813 - Internal Revenue Service - 1991

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