Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding tax

Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding tax is the IRS form that shows the amount of effectively connected taxable income (ECTI) and the total tax credit allocable to a foreign partner for the partnership's tax year.

The PDF contains four copies of the same statement, each with its own destination printed at the top:

• Copy A, for the Internal Revenue Service, to be attached to Form 8804.
• Copy B, for the partner, to keep for its records.
• Copy C, for the partner, to attach to its federal tax return.
• Copy D, for the withholding agent.

Each copy identifies the foreign partner (line 1a to line 4), the partnership (line 5a to 5c) and the withholding agent (lines 6 and 7). Lines 8a and 8b are check boxes: one for a partnership that owns an interest in other partnerships, one for ECTI that is exempt from U.S. tax for the partner. Line 9 reports the partnership's ECTI allocable to the partner, and line 10 the total tax credit allowed to the partner under section 1446. Individual and corporate partners claim the line 10 amount as a credit against their U.S. income tax on Form 1040-NR, Form 1120-F, etc.

Schedule T—Beneficiary Information (lines 11a to 13) splits the ECTI and the credit when a beneficiary is entitled to part of them. The form is issued under OMB No. 1545-0123, and the IRS publishes the separate Instructions for Forms 8804, 8805, and 8813.

Form 8805 is completed for a foreign partner of a partnership, using the partnership's calendar year or tax year printed at the top. The statement names the partnership on line 5a and, on line 6, the withholding agent; if the partnership is also the withholding agent, it enters "SAME" on line 6.

How each group uses it:

• The partnership or withholding agent prepares the statement for the foreign partner, attaches Copy A to Form 8804 and gives the partner its copies. Copy D is marked for the withholding agent.
• The foreign partner keeps Copy B for its records and attaches Copy C to its federal tax return. Individual and corporate partners claim the line 10 credit on Form 1040-NR, Form 1120-F, etc.
• A beneficiary of the partner appears on Schedule T (lines 11a to 13) when part of the ECTI and the credit is to be included on the beneficiary's return.

The form itself does not say who must sign, and it prints no exclusions; the IRS Instructions for Forms 8804, 8805, and 8813 and the page at www.irs.gov/Form8805 explain the rules for who is a foreign partner and when a statement is required.

Form 8805 has no separate due date printed on it: Copy A says to attach it to Form 8804, so it goes to the IRS whenever that form is submitted. Copy C is attached to the partner's federal tax return, so the partner uses it with that return.

The statement covers the partnership's calendar year, or the tax year beginning and ending on the dates entered at the top of the form, so each partnership tax year needs its own statement for each foreign partner. For any filing deadline, extension or penalty rule, check the Instructions for Forms 8804, 8805, and 8813 and www.irs.gov/Form8805.

Form 8805 is not mailed alone: its four copies go to four places.

• Copy A (for the IRS): attach it to Form 8804. The form prints no separate address for it.
• Copy B (for the partner): the partner keeps it for its records.
• Copy C (for the partner): the partner attaches it to its federal tax return.
• Copy D (for the withholding agent): the withholding agent keeps it.

Send Copy A the way you submit Form 8804, and check the Instructions for Forms 8804, 8805, and 8813 for the current address and filing method. The IRS page for the form lists a development dated 25-SEPT-2024 stating that partnerships may use EFTPS, the IRS electronic tax payment system. FillingPDF lets you fill out and download the PDF; submission follows the channels above.