Instructions For Forms 8804, 8805, And 8813 - Internal Revenue Service - 1991 Page 5
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8such a number of the necessity of
Line 6b
Specific Instructions
obtaining a U.S. identifying number. A
A foreign partnership must enter the
partnership must pay the withholding tax
Partnership's Address
amount of section 1446 tax withheld
for a foreign partner even if the
Include the suite, room, or other unit
shown on Form 8805 or under income
partnership does not have a taxpayer
number after the street address. If the
Code 27 on Form 1042S received from
identifying number for that partner.
Post Office does not deliver mail to the
another partnership in which it owns an
street address and the partnership has a
interest during its tax year. The
Line 8b
P.O. box, show the P.O. box number
partnership may credit this amount
Check the box on this line if any of the
instead of the street address.
against its section 1446 liability for that
partnership's effectively connected
tax year.
If the partnership has a foreign
taxable income is treated as not allocable
address, enter the number and street,
Line 6c
to the foreign partner identified on line 1
city, province or state, postal code, and
and therefore exempt from section 1446
This applies only to partnerships treated
country. Do not abbreviate the country
withholding, because the income is
as foreign persons and subject to
name.
exempt from U.S. tax for that foreign
withholding under section 1445(a) or
partner by a treaty, reciprocal exemption,
Form 8804
1445(e)(1) upon the disposition of a U.S.
or a provision of the Internal Revenue
real property interest. Enter the amount of
Code.
Lines 4a and 4b
section 1445(a) tax shown on Form
8288-A or section 1445(e)(1) tax shown
Figure the partnership's effectively
Form 8813
under Income Code 25 or 26 on Form
connected taxable income based on the
1042S received by the partnership. This
definition on page 3. Enter the effectively
Line 2
amount may be credited against the
connected taxable income allocable to
A partnership without a U.S. identifying
partnership's section 1446 liability for the
noncorporate foreign partners in the
number (an employer identification
tax year in which the partnership disposed
designated space on line 4a. Enter the
number (EIN)) must obtain one and must
of the U.S. real property interest that
effectively connected taxable income
pay any section 1446 withholding tax due.
caused the section 1445(a) or 1445(e)(1)
allocable to corporate foreign partners in
If the partnership has not received an EIN
withholding.
the designated space on line 4b.
by the time it files Form 8813, indicate on
Partnership effectively connected
Form 8805
line 2 of Form 8813 the date the
taxable income on which a foreign
partnership applied for its EIN. On receipt
partner is exempt from U.S. tax by a
Line 2a
of its EIN the partnership must
treaty or other reciprocal agreement is
immediately send that number to the IRS
To ensure proper crediting of the
not allocable to that partner and is
using the address on page 2.
withholding tax when reporting to the
exempt from withholding under section
IRS, a partnership must provide a U.S.
1446. However, this exemption from
taxpayer identifying number for each
section 1446 withholding must be
foreign partner. The partnership should
reported on Form 8805.
notify any of its foreign partners without
Page 5
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