Form 8804-C - Certificate Of Partner-Level Items To Reduce Section 1446 Withholding Page 2
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Form 8804-C (Rev. 3-2009)
Page
Section D—Updated Certificates
An updated certificate is required when the facts or representations made in the original certificate have changed or a status
report is required. If you did not check the box on line C in Part I and are not submitting an updated certificate, skip this Section
D and go to Part II.
5
Check the applicable box(es) to indicate the reason(s) for filing an updated certificate:
The certificate I submitted to the partnership for this tax year listed a prior tax year U.S. federal income tax return that I had not yet
a
filed. I have now filed this tax return and am submitting this updated certificate to inform the partnership that the return has been filed.
This updated certificate must be submitted within 10 days of the return’s filing. Note: Complete Part I, line 4a and substitute the date
filed for the filing due date.
The certificate I submitted to the partnership for this tax year listed a prior tax year U.S. federal income tax return that I had not yet
b
filed. I am submitting this updated certificate to the partnership prior to its final installment due date of 1446 tax (see instructions) to
inform the partnership that such tax return remains unfiled, but will be timely filed. Also, I am hereby informing the partnership that the
first certificate submitted can continue to be considered by the partnership. Note: Complete Part I, line 4a and include any extension
of time in the filing due date.
The certificate I submitted to the partnership for this tax year listed a prior tax year U.S. federal income tax return that I had not yet
c
filed. I am submitting this updated certificate to the partnership prior to its final installment due date of 1446 tax (see instructions) to
inform the partnership that such tax return remains unfiled. Also, I am hereby informing the partnership that the first certificate
submitted can no longer be considered by the partnership. Note: Complete Part I, line 4a and include any extension of time in the
filing due date.
The amount or character of the deductions and losses listed on the most recent certificate I submitted to the partnership has changed
d
and I am informing the partnership of those changes. This updated certificate must be submitted within 10 days of making that
determination. Note: Complete all three columns of Part II, line 7.
I previously certified to the partnership that, for this tax year, my investment in the partnership was my only activity giving rise to
e
effectively connected income, gain, loss, or deduction. I am informing the partnership that this certification is no longer accurate.
Note: This updated certificate must be submitted within 10 days of this change.
Other information on the most recent certificate I submitted is incorrect. I am providing the corrected information on this updated
f
certificate and I am attaching a statement identifying the information being corrected.
Certifications of Deductions and Losses Under Regulations section 1.1446-6(c)(1)(i)
Part II
Complete Part II to certify the deductions and losses for the tax year that you reasonably expect to be available to reduce your U.S.
federal income tax liability on your allocable share of effectively connected income or gain from the partnership (see instructions).
Note: If Part III is applicable, it is not necessary to complete Part II. However, under some circumstances, it may be advisable to
complete both Part II and Part III. See instructions.
Whereas the partner has completed all of the applicable information requested in Part I of this form, which is incorporated into this
certification by reference, the partner represents:
6
The deductions and losses set forth in this certificate are described in Regulations section 1.1446-6(c)(1)(i).
7
All of the deductions and losses set forth in this certificate are (or will be) reflected on my U.S. federal income tax returns for a tax year ending
prior to the installment due date or the close of the partnership tax year for which this certificate will be considered.
8
The deductions and losses described in Regulations
All filers must complete column (a).
section 1.1446-6(c)(1)(i) that meet the requirements of
Complete columns (b) and (c) if filing an updated certificate.
line 7 that I reasonably expect to be available to reduce
my U.S. federal income tax liability on my allocable
(b) Net Change–
(a) Amount on First or
(c) Updated Certificate
share of effectively connected income or gain from the
Amount of Increase or
Previously Superseded
Amount
partnership for this tax year are:
(Decrease)
Certificate
8a
a
Net operating loss carryover
Capital losses. Attach a statement that indicates type and
b
8b
amount
c
Losses suspended under section 704(d) that are
attributable to the partnership to which this certificate is
8c
being submitted
d
Suspended passive activity losses that meet the
requirements of Regulations section 1.1446-6(c)(1)(i)(D).
Attach a statement identifying the partnership activity to
8d
which the loss relates
e
Suspended at-risk losses that meet the requirements of
Regulations section 1.1446-6(c)(1)(i)(D). Attach a statement
identifying the partnership activity to which the loss relates
8e
f
Other ordinary deductions and losses described in Regulations
section 1.1446-6(c)(1)(i) that are subject to partner level limitation
or warrant special consideration. Attach a statement that indicates
8f
type, amount, and limitations
8804-C
Form
(Rev. 3-2009)
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