Instructions For Forms 8804, 8805, And 8813 (2015) (Page 2 of 8) in pdf

information. Write “Amended” in the top

foreign partnership, foreign trust or

for purposes of computing the section

margin of the form and write “Corrected”

estate, or a foreign organization

1446 withholding tax, and if such

on any Forms 8805 attached to the

described in section 501(c).

partner is a foreign partner, to determine

Form 8804. File the amended form with

whether or not such partner is a

A partnership may determine a

the address shown under Where To File

corporation for U.S. tax purposes. The

partner's foreign or nonforeign status by

above.

partnership may also use the

relying on a W-8 form (for example,

withholding certificate to determine that

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

For the requirements for and the

the partner is not subject to withholding.

acceptable substitute form, or by other

limits on obtaining a refund of the 1446

A partnership may not rely on a

means. See Form of certification and

tax based on an amended Form 8804,

withholding certificate if it knows or has

Use of Means Other Than Certification

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

reason to know that any information

below. Also, see Regulations section

(iv).

provided on the withholding certificate is

1.1446-1(c) for additional information.

incorrect or unreliable, and based on

Taxpayer Identifying

Certification of Nonforeign

that information the partnership should

Number

pay more section 1446 withholding tax.

Status

Under those circumstances, the

To ensure proper crediting of the

In general, a partnership may determine

certificate is not valid.

withholding tax when reporting to the

that a partner is not a foreign person by

IRS, a partnership must provide a U.S.

The partnership will not be subject to

obtaining a Form W-9 from the partner.

taxpayer identifying number (TIN) for

penalties for its failure to pay the section

A partnership that has obtained this

each foreign partner. The partnership

1446 withholding tax prior to the date

certification may rely on it to establish

should notify any of its foreign partners

that it knows or has reason to know that

the nonforeign status of a partner. See

without such a number of the necessity

the certificate is not valid. However, the

Effect of certification

below.

of obtaining a U.S. identifying number.

partnership is fully liable for section

Form of certification. Generally, a

An individual's identifying number is the

1446 withholding tax for the year, as

partnership may determine a partner's

individual's social security number

well as penalties and interest, starting

foreign or nonforeign status by obtaining

(SSN) or individual taxpayer

with the installment period or Form 8804

one of the following withholding

identification number (ITIN). Any other

filing period during which it knows or

certificates from the partner.

partner's identifying number is its U.S.

has reason to know that the certificate is

employer identification number (EIN).

Form W-8BEN, Certificate of Foreign

not valid. See Regulations section

Status of Beneficial Owner for United

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

Certain aliens who do not have and

States Tax Withholding and Reporting

are not eligible to get an SSN may apply

Requirements for certificates to be

(Individuals).

for an ITIN on Form W-7, Application for

valid. Generally, the validity of a Form

W-8BEN-E, Certificate of Status of

IRS Individual Taxpayer Identification

W-9 is determined under section 3406

Beneficial Owner for United States Tax

Number. The application is also

and Regulations section

Withholding and Reporting (Entities).

available in Spanish.

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

W-8ECI, Certificate of Foreign

valid if:

Person's Claim That Income is

Requirement To Make

Its validity period has not expired,

Effectively Connected With the Conduct

Withholding Tax Payments

The partner submitting the form has

of a Trade or Business in the United

signed it under penalties of perjury, and

A foreign or domestic partnership that

States.

It contains all the required

has ECTI allocable to a foreign partner

W-8EXP, Certificate of Foreign

information.

must pay a withholding tax equal to the

Government or Other Foreign

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

applicable percentage of the ECTI that

Organization for United States Tax

(iv) for more details.

is allocable to its foreign partners.

Withholding and Reporting.

However, this requirement does not

W-8IMY, Certificate of Foreign

Change in circumstances. A partner

apply to a partnership treated as a

Intermediary, Foreign Flow-Through

must provide a new withholding

corporation under the general rule of

Entity, or Certain U.S. Branches for

certificate when there is a change in

section 7704(a). ECTI and applicable

United States Tax Withholding and

circumstances. The principles of

percentage are defined later.

Reporting.

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

Form W-9, Request for Taxpayer

(D) shall apply when a change in

Withholding Agents

Identification Number and Certification.

circumstances has occurred (including

For ease of reference, these instructions

An acceptable substitute form (as

situations where the status of a U.S.

refer to various requirements applicable

described in Regulations section

person changes) that requires a partner

to withholding agents as requirements

1.1446-1(c)(5)).

to provide a new withholding certificate.

applicable to partnerships themselves.

A statement required from a domestic

How long to keep the certifications.

grantor trust (as described in

A partnership or nominee who has

Determining If a Partner Is

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

responsibility for paying the section

a Foreign Person

(E)) with the necessary documentation

1446 withholding tax must retain each

required for the trust and the grantor.

A partnership must determine if any

withholding certificate, statement, and

partner is a foreign partner subject to

Effect of certification. Generally, a

other information received from its direct

section 1446. A foreign partner (as

partnership that has obtained a

and indirect partners for as long as it

defined in section 1446(e)) is any

withholding certificate (for example, a

may be relevant to the determination of

partner who is not a U.S. person, as

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

the withholding agent's section 1446 tax

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

in these instructions may rely on the

liability under section 1461 and the

a foreign person includes a nonresident

certification to determine whether the

regulations thereunder.

alien individual, foreign corporation,

partner is a foreign or nonforeign partner

Instructions for Forms 8804, 8805, and 8813 (2015)

Instructions For Forms 8804, 8805, And 8813 (2015) Page 2

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