Instructions For Forms 8804, 8805, And 8813

Line 5f

Line 8

enter the specified types of income

allocable to non-corporate partners if

Add lines 5a through 5e.

If Schedule A (Form 8804) is attached,

appropriate documentation is received

check the box on line 8 and enter the

Line 6b

and such partners would be entitled to

amount of any penalty on this line.

use a preferential rate on such income

If the partnership is an upper-tier

Failure to pay withholding as re-

or gain. See Regulations section

partnership in one or more lower-tier

quired. A penalty will be imposed if the

1.1446-3(a)(2) for additional

partnerships, enter on line 6b the

partnership failed to make its four

information.

amount of section 1446 tax withheld by

installment payments of withholding

lower-tier partnerships with respect to

If the partnership has net ordinary

during the tax year as required. If a

ECTI allocable to the upper-tier

loss, net short-term capital loss, or net

penalty is due, the partnership should

partnership (see

Tiered

Partnerships,

28% rate loss, each net loss should be

figure the penalty using Schedule A

earlier). The amount withheld will be

netted against the appropriate

(Form 8804) and enter it on line 8. If the

shown on line 10 of the Form 8805 the

categories of income and gain to

partnership failed to pay withholding tax

partnership receives from the lower-tier

determine the amounts of income and

as required, and a completed

partnership.

gain to be entered on lines 4a, 4e, 4i,

Schedule A (Form 8804) is not attached

4m, and 4q, respectively. Don't enter a

Line 6c

to the return, the IRS will figure the

negative number on lines 4a, 4e, 4i, 4m,

penalty without regard to any

Enter on line 6c the amount of section

and 4q. See section 1(h) and Notice

exceptions that may apply on

1446 tax withheld by a lower-tier PTP

97-59, 1997-45 I.R.B. 7, for the rules for

Schedule A (Form 8804). For more

that is reported to the partnership on

netting gains and losses.

information, see the Instructions for

Form 1042-S. The amount withheld will

Schedule A (Form 8804).

be shown in box 7a of the Form 1042-S.

Note. If the partnership relied on a

(Box 1 of the Form 1042-S will show

certificate the partner submitted under

Form 8805

income code 27.)

Regulations section 1.1446-6(c)(1)(ii) to

determine that the partnership is not

Line 1b

Line 6d

required to pay any section 1446

A partnership must pay the withholding

Line 6d applies only to partnerships

withholding tax with respect to that

tax for a foreign partner even if it doesn't

treated as foreign persons and subject

partner, reduce the ECTI on line 4 of

have a U.S. TIN for that partner. See

to withholding under section 1445(a) or

Form 8804 by any amount allocable to

Taxpayer Identification

Number, earlier,

1445(e)(1) upon the disposition of a

that foreign partner. See Form 8804-C,

for details.

U.S. real property interest.

Part III.

Line 1c

Enter on line 6d the amount of tax

Note. Partnership ECTI on which a

withheld under section 1445(a) or

See Address, earlier.

foreign partner is exempt from U.S. tax

1445(e)(1) and shown on Form 8288-A

Line 3

by a treaty or other reciprocal

for the tax year in which the partnership

agreement isn't allocable to that partner

disposed of the U.S. real property

Enter the type of partner (for example,

and is exempt from withholding under

interest. The amount withheld will be

individual, corporation, partnership,

section 1446. However, this exemption

shown in box 2 of the Form 8288-A.

trust, estate).

from section 1446 withholding must be

Line 6e

Line 4

reported on Form 8805. See the

instructions for line 8b

of Form 8805,

Enter on line 6e the amount of section

Enter the applicable two-letter code

later.

1445(e) tax withheld on a distribution by

from the list at

IRS.gov/CountryCodes

a domestic trust to the partnership with

for the country of which the partner is a

Lines 4b, 4f, 4j, 4n, and 4r

respect to the disposition of a U.S. real

resident for tax purposes. These codes

Enter the reduction amounts for state

property interest by the trust. The

are used by the IRS to provide

and local taxes under Regulations

amount withheld will be shown in box 7a

information to all tax treaty countries for

section 1.1446-6(c)(1)(iii). See

of the Form 1042-S the partnership

purposes of their tax administration.

Reductions for State and Local

Taxes,

receives from the trust. (Box 1 of the

Line 5c

earlier, for additional information. The

Form 1042-S will show income code 25

netting rules under section 1(h) and

See Address, earlier.

or 26.)

Notice 97-59 must be considered in

Line 8b

Reporting Amounts Allocable

determining the category of income the

to Partners

reduction amounts offset.

Check the box on this line if any of the

partnership's ECTI is treated as not

For lines 6d and 6e, don’t enter more

Lines 4c, 4g, 4k, 4o, and 4s

allocable to the foreign partner identified

than the amount allocable to foreign

Enter the reduction amounts resulting

on line 1a and therefore exempt from

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

from certified partner-level items

section 1446 withholding because the

Enter amounts allocable to U.S.

received from foreign partners using

income is exempt from U.S. tax for that

partners on line 15f of Schedule K

Form 8804-C. See

Certification of

foreign partner by a treaty, reciprocal

(Form 1065) and in box 15 (using code

Deductions and

Losses, earlier, for

exemption, or a provision of the Internal

P) of Schedule K-1 (Form 1065). For

additional information. The netting rules

Revenue Code.

Form 1065-B, see line 15 of Schedule K

under section 1(h) and Notice 97-59

and enter amounts in box 9 of

Line 9

must be considered in determining the

Schedule K-1.

category of income the reduction

Enter the partnership ECTI allocable to

amounts offset.

the foreign partner (before considering

any state and local income tax reduction

-6-

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

Instructions For Forms 8804, 8805, And 8813 - 2017 Page 6

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