Instructions For Forms 8804, 8805, And 8813 - 2017 printable pdf download

2017

Department of the Treasury

Internal Revenue Service

Instructions for Forms 8804,

8805, and 8813

When To File

Partners, later, and the

instructions for

Section references are to the Internal Revenue

Code unless otherwise noted.

line 8b of Form

8805, later, to determine

Forms 8804 and 8805

when Form 8805 is required even if no

Future Developments

section 1446 withholding tax was paid.

Generally, file these forms on or before

For the latest information about

Attach Copy A of each Form 8805 to the

the 15th day of the 3rd month following

developments related to Forms 8804,

Form 8804 filed with the IRS.

the close of the partnership's tax year.

8805, 8813, and their instructions, such

For partnerships that keep their records

Foreign partners must attach Form

as legislation enacted after they were

and books of account outside the United

8805 to their U.S. income tax returns to

published, go to IRS.gov/Form8804,

States and Puerto Rico, the due date is

claim a withholding credit for their

IRS.gov/Form8805, and

IRS.gov/

the 15th day of the 6th month following

shares of the section 1446 tax withheld

Form8813, respectively.

the close of the partnership's tax year. If

by the partnership. Any U.S. person

the partnership is permitted to file these

What’s New

erroneously subjected to the

forms on or before the 15th day of the

withholding tax would also receive Form

6th month, check the box at the top of

New tax rates for 2018. For tax years

8805 from a partnership, and the Form

Form 8804.

beginning after December 31, 2017,

8805 should be attached to the U.S.

and before January 1, 2026, the

If a due date falls on a Saturday,

person's income tax return to claim a

maximum tax rate for non-corporate

Sunday, or legal holiday, file by the next

withholding credit. A partnership that

foreign partners has decreased from

business day.

receives a Form 8805 from a lower-tier

39.6% to 37%. For tax years beginning

partnership should see

Tiered

File Forms 8804 and 8805 separately

after December 31, 2017, the maximum

Partnerships, later.

from Form 1065 or Form 1065-B.

tax rate for corporate foreign partners

has decreased from 35% to 21%.

Form 8805 can also be completed, in

If you need more time, you can file

some cases, by a foreign trust or estate.

Form 7004 to request an extension of

Photographs of Missing

A foreign partner that is a foreign trust or

time to file Form 8804.

Children

estate must complete Schedule T of

Form 8805 to report to the trust’s or

Note. Filing a Form 7004 doesn't

The Internal Revenue Service is a proud

estate's beneficiaries the section 1446

extend the time for payment of tax.

partner with the

National Center for

withholding tax that can be claimed as a

Form 8813

Missing & Exploited Children®

withholding tax credit on the

(NCMEC). Photographs of missing

File on or before the 15th day of the 4th,

beneficiaries' income tax returns. See

children selected by the Center can

6th, 9th, and 12th months of the

Schedule T—Beneficiary

Information,

appear in instructions on pages that

partnership's tax year for U.S. income

later.

would otherwise be blank. You can help

tax purposes.

bring these children home by looking at

Use Form 8813 to pay the

the photographs and calling

Where To File

withholding tax under section 1446 to

1-800-THE-LOST (1-800-843-5678) if

the United States Treasury. Form 8813

File Forms 8804, 8805, and 8813 with:

you recognize a child.

must accompany each payment of

section 1446 tax made during the

Internal Revenue Service Center

General Instructions

partnership's tax year.

P.O. Box 409101

Ogden, UT 84409

Who Must File

Purpose of Forms

Amended Form 8804

Every partnership (other than a publicly

Use Forms 8804, 8805, and 8813 to pay

traded partnership) that has effectively

and report section 1446 withholding tax

A partnership can file an amended Form

connected gross income allocable to a

based on effectively connected taxable

8804 to correct a previously filed Form

foreign partner must file a Form 8804,

income (ECTI) allocable to foreign

8804. To do so, complete a new Form

regardless of whether it had ECTI

partners (as defined in section 1446(e)).

8804 with the corrected information.

allocable to a foreign partner. The

Use Form 8804 to report the total

Write “Amended” in the top margin of

partnership must also file a Form 8805

liability under section 1446 for the

the form and write “Corrected” on any

for each partner on whose behalf it paid

partnership's tax year. Form 8804 is

Forms 8805 attached to the Form 8804.

section 1446 tax, regardless of whether

also a transmittal form for Form(s) 8805.

File the amended form with the address

the partnership made any distributions

shown under

Where To

File, earlier.

Use Form 8805 to show the amount

during its tax year. The partnership can

of ECTI and the total tax credit allocable

designate a person to file the forms. The

For the requirements for and the

to the foreign partner for the

partnership, or person it designates,

limits on obtaining a refund of the 1446

partnership's tax year.

must file these forms even if the

tax based on an amended Form 8804,

File a separate Form 8805 for each

partnership has no withholding tax

see Regulations section 1.1446-3(d)(2)

foreign partner. See

Reporting to

liability under section 1446.

(iv).

Jan 25, 2018

Cat. No. 10393W

Instructions For Forms 8804, 8805, And 8813 - 2017

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