Instructions For Forms 8804, 8805, And 8813 (2015) (Page 6 of 8) in pdf

withholding must be reported on Form

withheld will be shown in box 2 of the

Specific Instructions

8805. See the instructions for line 8b of

Form 8288-A.

Form 8805, later.

Line 6e

Address

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

Enter on line 6e the amount of section

When providing a U.S. address on Form

Enter the reduction amounts for state

1445(e) tax withheld on a distribution by

8804, 8805, or 8813, include the suite,

and local taxes under Regulations

a domestic trust to the partnership with

room, or other unit number after the

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

respect to the disposition of a U.S. real

street address. If the post office does

Reductions for State and Local Taxes,

property interest by the trust. The

not deliver mail to the street address

earlier, for additional information. The

amount withheld will be shown in box 7

and the partnership (or withholding

netting rules under section 1(h) and

of the Form 1042-S the partnership

agent) has a P.O. box, show the box

Notice 97-59 must be considered in

receives from the trust. (Box 1 of the

number instead of the street address. If

determining the category of income the

Form 1042-S will show income code 25

the partnership (or withholding agent)

reduction amounts offset.

or 26.)

receives its mail in care of a third party

(such as an accountant or an attorney),

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

Reporting Amounts Allocable

enter on the street address line “c/o”

to Partners

Enter the reduction amounts resulting

followed by the third party's name and

from certified partner-level items

For lines 6d and 6e, do not enter more

street address or P.O. box.

received from foreign partners using

than the amount allocable to foreign

When providing a foreign address on

Form 8804-C. See Certification of

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

Form 8804, 8805, or 8813, enter the

Deductions and Losses, earlier, for

Enter amounts allocable to U.S.

number and street, city or town, state or

additional information. The netting rules

partners on line 15f of Schedule K

province, the name of the country, and

under section 1(h) and Notice 97-59

(Form 1065) and in box 15 (using code

ZIP or foreign postal code. Follow the

must be considered in determining the

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

foreign country's practice in placing the

category of income the reduction

Form 1065-B, see line 15 of Schedule K

postal code in the address. Do not

amounts offset.

and enter amounts in box 9 of

abbreviate the country name.

Schedule K-1.

Line 5f

Line 8

Form 8804

Add lines 5a through 5e.

If Schedule A (Form 8804) is attached,

Line 6b

Lines 1c, 1d, 2c, and 2d

check the box on line 8 and enter the

If the partnership is an upper-tier

See Address above.

amount of any penalty on this line.

partnership in one or more lower-tier

Lines 4a, 4e, 4i, 4m, and 4q

partnerships, enter on line 6b the

Form 8805

amount of section 1446 tax withheld by

Figure the partnership's ECTI using the

Line 1b

lower-tier partnerships with respect to

definition, earlier. Enter the total ECTI

ECTI allocable to the upper-tier

allocable to foreign partners (by income

A partnership must pay the withholding

partnership (see

Tiered

Partnerships,

type) on lines 4a, 4e, 4i, 4m, and 4q.

tax for a foreign partner even if it does

earlier). The amount withheld will be

With respect to lines 4i, 4m, and 4q,

not have a U.S. TIN for that partner. See

shown on line 10 of the Form 8805 the

enter the specified types of income

Taxpayer Identifying

Number, earlier, for

partnership receives from the lower-tier

allocable to non-corporate partners if

details.

partnership.

appropriate documentation is received

Line 1c

and such partners would be entitled to

Line 6c

use a preferential rate on such income

See Address, earlier.

Enter on line 6c the amount of section

or gain. See Regulations section

Line 3

1446 tax withheld by a lower-tier PTP

1.1446-3(a)(2) for additional

that is reported to the partnership on

Enter the type of partner (for example,

information.

Form 1042-S. The amount withheld will

individual, corporation, partnership,

If the partnership has net ordinary

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

trust, estate).

loss, net short-term capital loss, or net

(Box 1 of the Form 1042-S will show

Line 4

28% rate loss, each net loss should be

income code 27.)

netted against the appropriate

Enter the applicable two-letter code

Line 6d

categories of income and gain to

from the list at

determine the amounts of income and

Line 6d applies only to partnerships

countrycodes

for the country of which

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

treated as foreign persons and subject

the partner is a resident for tax

4m, and 4q, respectively. Do not enter a

to withholding under section 1445(a) or

purposes. These codes are used by the

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

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

IRS to provide information to all tax

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

U.S. real property interest.

treaty countries for purposes of their tax

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

administration.

Enter on line 6d the amount of tax

netting gains and losses.

withheld under section 1445(a) or

Line 5c

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

Note. Partnership ECTI on which a

See Address, earlier.

Statement of Withholding on

foreign partner is exempt from U.S. tax

Line 8b

Dispositions by Foreign Persons of U.S.

by a treaty or other reciprocal

Real Property Interests, for the tax year

agreement is not allocable to that

Check the box on this line if any of the

in which the partnership disposed of the

partner and is exempt from withholding

partnership's ECTI is treated as not

U.S. real property interest. The amount

under section 1446. However, this

allocable to the foreign partner identified

exemption from section 1446

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

Instructions For Forms 8804, 8805, And 8813 (2015) Page 6

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