Instructions For Forms 8804, 8805, And 8813 (2015) printable pdf download

2015

Department of the Treasury

Internal Revenue Service

Instructions for Forms 8804,

8805, and 8813

the foreign partner for the partnership's

designate a person to file the forms. The

Section references are to the Internal Revenue

Code unless otherwise noted.

tax year.

partnership, or person it designates,

must file these forms even if the

Future Developments

File a separate Form 8805 for each

partnership has no withholding tax

foreign partner. See Reporting to

For the latest information about

liability under section 1446.

Partners, later, and the instructions for

developments related to Forms 8804,

line 8b of Form 8805, later, to determine

When To File

8805, 8813, and their instructions, such

when Form 8805 is required even if no

as legislation enacted after they were

section 1446 withholding tax was paid.

Forms 8804 and 8805

published, go to ,

Attach Copy A of each Form 8805 to the

, and

Generally, file these forms on or before

Form 8804 filed with the IRS.

, respectively.

the 15th day of the 4th month following

Foreign partners must attach Form

the close of the partnership's tax year.

What's New

8805 to their U.S. income tax returns to

For partnerships that keep their records

and books of account outside the United

claim a withholding credit for their

Penalties for failure to file correct in

shares of the section 1446 tax withheld

States and Puerto Rico, the due date is

formation returns and furnish cor

by the partnership. Any U.S. person

the 15th day of the 6th month following

rect payee statements. For Forms

the close of the partnership's tax year. If

erroneously subjected to the

8805 required to be filed after 2015, the

withholding tax would also receive Form

the partnership is permitted to file these

penalties increase for failure to file a

8805 from a partnership, and the Form

forms on or before the 15th day of the

correct Form 8805 with the IRS and

6th month, check the box at the top of

8805 should be attached to the U.S.

furnish a correct Form 8805 to the

person's income tax return to claim a

Form 8804.

payee. For more information, see

withholding credit. A partnership that

Interest and Penalties, later.

If a due date falls on a Saturday,

receives a Form 8805 from a lower-tier

Sunday, or legal holiday, file by the next

partnership should see Tiered

Photographs of Missing

business day.

Partnerships, later.

Children

File Forms 8804 and 8805 separately

Form 8805 may also be completed,

The Internal Revenue Service is a proud

from Form 1065, U.S. Return of

in some cases, by a foreign trust or

partner with the National Center for

Partnership Income, or Form 1065-B,

estate. A foreign partner that is a foreign

Missing and Exploited Children.

U.S. Return of Income for Electing

trust or estate must complete

Photographs of missing children

Large Partnerships.

Schedule T of Form 8805 to report to

selected by the Center may appear in

the trust or estate's beneficiaries the

If you need more time, you can file

instructions on pages that would

section 1446 withholding tax that may

Form 7004, Application for Automatic

otherwise be blank. You can help bring

be claimed as a withholding tax credit

Extension of Time To File Certain

these children home by looking at the

on the beneficiaries' income tax returns.

Business Income Tax, Information, and

photographs and calling

See Schedule T—Beneficiary

Other Returns, to request an extension

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

Information, later.

of time to file Form 8804. Form 7004

you recognize a child.

does not extend the time for payment of

Use Form 8813, Partnership

tax.

General Instructions

Withholding Tax Payment Voucher

(Section 1446), to pay the withholding

Form 8813

tax under section 1446 to the United

Purpose of Forms

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

States Treasury. Form 8813 must

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

Use Forms 8804, 8805, and 8813 to pay

accompany each payment of section

partnership's tax year for U.S. income

and report section 1446 withholding tax

1446 tax made during the partnership's

tax purposes.

based on effectively connected taxable

tax year.

income (ECTI) allocable to foreign

Where To File

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

Who Must File

File Forms 8804, 8805, and 8813 with:

Every partnership (other than a publicly

Use Form 8804, Annual Return for

traded partnership) that has effectively

Partnership Withholding Tax (Section

Internal Revenue Service Center

connected gross income allocable to a

1446), to report the total liability under

P.O. Box 409101

foreign partner must file a Form 8804,

section 1446 for the partnership's tax

Ogden, UT 84409

regardless of whether it had ECTI

year. Form 8804 is also a transmittal

allocable to a foreign partner. The

form for Form(s) 8805.

Amended Form 8804

partnership must also file a Form 8805

Use Form 8805, Foreign Partner's

for each partner on whose behalf it paid

A partnership may file an amended

Information Statement of Section 1446

section 1446 tax, regardless of whether

Form 8804 to correct a previously filed

Withholding Tax, to show the amount of

the partnership made any distributions

Form 8804. To do so, complete a new

ECTI and the total tax credit allocable to

during its tax year. The partnership may

Form 8804 with the corrected

Dec 09, 2015

Cat. No. 10393W

Instructions For Forms 8804, 8805, And 8813 (2015)

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