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

Attachments

The required documentation is as

If the partnership reduced an

follows.

installment payment based on state and

If the total section 1446 withholding tax

If the partnership reduced an

local income tax deductions permitted

paid for an installment period has been

installment payment because it relied on

under Regulations section 1.1446-6(c)

reduced as a result of the state and

Forms 8804-C, attach all such Forms

(1)(iii), attach a computation of the tax

local income tax reduction permitted

8804-C to Form 8813. If the same Form

due.

under Regulations section 1.1446-6(c)

8804-C for a partner is used in a

(1)(iii) or as a result of relying in whole or

Note. With respect to the last two

subsequent installment period, see

in part on a partner's Form 8804-C, then

bulleted items, a statement showing one

Regulations section 1.1446-6(d)(3)(i) for

the documentation described below

computation for both items is permitted.

a substitute to attaching that Form

must be attached to all Forms 8813

8804-C to the Form 8813 for

starting with the first installment period

A partnership must attach all

subsequent installment periods.

in which the certificate was considered.

applicable items referred to

A computation of the tax due relating

Under these circumstances, a

above to reduce its section

to each partner whose Form 8804-C it

CAUTION

partnership must file Form 8813 for an

1446 withholding tax due by either of

relied on. See Regulations section

installment period even if no section

the reductions referred to above.

1.1446-6(d)(3)(i).

1446 withholding tax is due.

Paperwork Reduction Act Notice. We ask for the information on these forms to carry out the Internal Revenue laws of the

United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to

allow us to figure and collect the right amount of tax.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless

the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long

as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return

information are confidential, as required by section 6103.

The time needed to complete and file this form will vary depending on individual circumstances. The estimated average

times are:

Form

8804

8805

8813

Recordkeeping

52 min.

39 min.

26 min.

Learning about the law or the form

1 hr., 11 min.

53 min.

49 min.

Preparing the form

1 hr., 11 min.

21 min.

16 min.

Copying, assembling, and sending the form to the IRS

34 min.

16 min.

10 min.

If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we

would be happy to hear from you. You can send us comments from Click on “More Information” and

then on “Give us feedback.” You can write to the Internal Revenue Service, Tax Forms and Publications, SE:W:CAR:MP:TFP,

1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send the tax forms to this address. Instead, see Where

To File, earlier.

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

Instructions For Forms 8804, 8805, And 8813 (2015) Page 8

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