Instructions For Forms 8804, 8805, And 8813

Taxpayer Identification

Certification of Nonforeign

Requirements for certificates to be

Number (TIN)

Status

valid. Generally, the validity of a Form

W-9 is determined under section 3406

In general, a partnership can determine

To ensure proper crediting of the

and Regulations section

that a partner isn't a foreign person by

withholding tax when reporting to the

31.3406(h)-3(e). A Form W-8 is only

obtaining a Form W-9 from the partner.

IRS, a partnership must provide a U.S.

valid if:

A partnership that has obtained this

TIN for each foreign partner. The

Its validity period hasn't expired,

certification can rely on it to establish

partnership should notify any of its

The partner submitting the form has

the nonforeign status of a partner. See

foreign partners without such a number

signed it under penalties of perjury, and

Effect of

certification, later.

of the necessity of obtaining a U.S. TIN.

It contains all the required

An individual's TIN is the individual's

Form of certification. Generally, a

information.

social security number (SSN) or

partnership can determine a partner's

See Regulations section 1.1446-1(c)(2)

individual taxpayer identification number

foreign or nonforeign status by obtaining

(iv) for more details.

(ITIN). Any other partner's identification

one of the following withholding

number is its U.S. employer

Change in circumstances. A partner

certificates from the partner.

identification number (EIN).

must provide a new withholding

Form W-8BEN.

certificate when there is a change in

Form W-8BEN-E.

Certain aliens who don't have and

circumstances. The principles of

Form W-8ECI.

aren't eligible to get an SSN can apply

Regulations section 1.1441-1(e)(4)(ii)

Form W-8EXP.

for an ITIN on Form W-7. The

(D) shall apply when a change in

Form W-8IMY.

application is also available in Spanish.

circumstances has occurred (including

Form W-9.

situations where the status of a U.S.

Requirement To Make

An acceptable substitute form (as

person changes) that requires a partner

described in Regulations section

Withholding Tax Payments

to provide a new withholding certificate.

1.1446-1(c)(5)).

A foreign or domestic partnership that

A statement required from a domestic

How long to keep the certifications.

has ECTI allocable to a foreign partner

grantor trust (as described in

A partnership or nominee who has

must pay a withholding tax equal to the

Regulations section 1.1446-1(c)(2)(ii)

responsibility for paying the section

applicable percentage of the ECTI that

(E)) with the necessary documentation

1446 withholding tax must retain each

is allocable to its foreign partners.

required for the trust and the grantor.

withholding certificate, statement, and

However, this requirement doesn't apply

other information received from its direct

Effect of certification. Generally, a

to a partnership treated as a corporation

and indirect partners for as long as it

partnership that has obtained a

under the general rule of section

can be relevant to the determination of

withholding certificate (for example, a

7704(a).

ECTI

and

applicable

the withholding agent's section 1446 tax

Form W-8 or W-9) according to the rules

percentage

are defined later.

liability under section 1461 and the

in these instructions can rely on the

regulations thereunder.

Withholding Agents

certification to determine whether the

partner is a foreign or nonforeign partner

Use of Means Other Than

For ease of reference, these instructions

for purposes of figuring the section 1446

Certification

refer to various requirements applicable

withholding tax, and if such partner is a

to withholding agents as requirements

A partnership isn't required to obtain a

foreign partner, to determine whether or

applicable to partnerships themselves.

Form W-9. It can rely on other means to

not such partner is a corporation for

learn the nonforeign status of the

U.S. tax purposes. The partnership can

Determining If a Partner Is

partner. But if the partnership relies on

also use the withholding certificate to

a Foreign Person

other means and erroneously

determine that the partner isn't subject

determines that the partner wasn’t a

to withholding. A partnership can’t rely

A partnership must determine if any

foreign person, the partnership will be

on a withholding certificate if it knows or

partner is a foreign partner subject to

held liable for payment of the tax, any

has reason to know that any information

section 1446. A foreign partner (as

applicable penalties, and interest. A

provided on the withholding certificate is

defined in section 1446(e)) is any

partnership isn't required to rely on other

incorrect or unreliable, and based on

partner who isn't a U.S. person, as

means to determine the nonforeign

that information the partnership should

defined in section 7701(a)(30). As such,

status of a partner and can demand a

pay more section 1446 withholding tax.

a foreign person includes a nonresident

Form W-9. If a certification isn't

Under those circumstances, the

alien individual, foreign corporation,

provided, the partnership can presume

certificate isn't valid.

foreign partnership, foreign trust or

the partner is foreign and will be

estate, or a foreign organization

The partnership won't be subject to

considered for purposes of sections

described in section 501(c).

penalties for its failure to pay the section

1461 through 1463 to have been

1446 withholding tax prior to the date

A partnership can determine a

required to withhold section 1446 tax.

that it knows or has reason to know that

partner's foreign or nonforeign status by

the certificate isn't valid. However, the

Effectively Connected

relying on a W-8 form (for example,

partnership is fully liable for section

Form W-8BEN), Form W-9, an

Taxable Income (ECTI)

1446 withholding tax for the year, as

acceptable substitute form, or by other

well as penalties and interest, starting

means. See

Form of certification

below

Definition

with the installment period or Form 8804

and

Use of Means Other Than

ECTI is the excess of the gross income

filing period during which it knows or

Certification, later. Also, see

of the partnership that is effectively

has reason to know that the certificate

Regulations section 1.1446-1(c) for

connected under section 864(c), or

isn't valid. See Regulations section

additional information.

treated as effectively connected with the

1.1446-1(c)(2)(iii).

conduct of a U.S. trade or business,

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Instructions for Forms 8804, 8805, and 8813 (2017)

Instructions For Forms 8804, 8805, And 8813 - 2017 Page 2

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