8804 Annual Return for Partnership Withholding Tax (Section 1

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TREASURY/IRS AND OMB USE ONLY DRAFT
Form

8804

(Rev. December 2025)
Department of the Treasury
Internal Revenue Service

Annual Return for Partnership Withholding Tax
(Section 1446)

OMB No. 1545-0123

Attach Form(s) 8804-C and 8805.
Go to www.irs.gov/Form8804 for instructions and the latest information.

For calendar year 20
, or tax year beginning
, 20
, and ending
Check this box if the partnership keeps its records and books of account outside the United States and Puerto Rico .

Part I
1a
c

e

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, 20
. .

Partnership
b U.S. employer identification number (EIN)

Name of partnership
d

Number and street. If a P.O. box, see instructions.

City or town

f State or
province

g Country

Room or suite no.

For IRS Use Only
CC

FD

RD

FF

h ZIP or foreign CAF
postal code
CR

FP
I

Part II
2a

Withholding Agent

Name of withholding agent. If partnership is also the withholding agent, enter “SAME” and don’t
complete lines 2b through 2h.

c

Number and street. If a P.O. box, see instructions.

e

City or town

Part III
3a
b
c
4
a
b
c
d
e
f
g
h
i
j
k
l
m
n
o
p

b Withholding agent’s U.S. EIN

d

f State or province

g Country

Room or suite no.

h ZIP or foreign postal code

Section 1446 Tax Liability and Payments

Enter number of foreign partners . . . . . . .
3a
Enter number of Forms 8805 attached to this Form 8804 3b
Enter number of Forms 8804-C attached to Forms 8805 3c
Total effectively connected taxable income (ECTI) allocable to foreign partners.
See instructions.
Total ECTI allocable to corporate partners . . . . . . . . . . . .
Reduction to line 4a for state and local taxes under Regulations section
1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . . . . . . .
Reduction to line 4a for certified foreign partner-level items submitted using
Form 8804-C
. . . . . . . . . . . . . . . . . . . . .
Combine lines 4a, 4b, and 4c . . . . . . . . . . . . . . . . .
Total ECTI allocable to non-corporate partners other than on lines 4i, 4m, and
4q . . . . . . . . . . . . . . . . . . . . . . . . .
Reduction to line 4e for state and local taxes under Regulations section
1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . . . . . . .
Reduction to line 4e for certified foreign partner-level items submitted using
Form 8804-C
. . . . . . . . . . . . . . . . . . . . .
Combine lines 4e, 4f, and 4g . . . . . . . . . . . . . . . . .
28% rate gain allocable to non-corporate partners . . . . . . . . .
Reduction to line 4i for state and local taxes under Regulations section
1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . . . . . . .
Reduction to line 4i for certified foreign partner-level items submitted using
Form 8804-C
. . . . . . . . . . . . . . . . . . . . .
Combine lines 4i, 4j, and 4k . . . . . . . . . . . . . . . . . .
Unrecaptured section 1250 gain allocable to non-corporate partners . . .
Reduction to line 4m for state and local taxes under Regulations section
1.1446-6(c)(1)(iii) . . . . . . . . . . . . . . . . . . . .
Reduction to line 4m for certified foreign partner-level items submitted using
Form 8804-C
. . . . . . . . . . . . . . . . . . . . .
Combine lines 4m, 4n, and 4o . . . . . . . . . . . . . . . . .

For Privacy Act and Paperwork Reduction Act Notice, see separate
Instructions for Forms 8804, 8805, and 8813.

Cat. No. 10077T

4a
4b (
4c (
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4d

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4e
4f (
4g (
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4i

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4j (
4k (
. . .
4m

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4l

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4n (
4o (
. . .

4h

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)
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4p

Form 8804 (Rev. 12-2025) Created 8/25/25

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

EDC

TREASURY/IRS AND OMB USE ONLY DRAFT
Page 2

q Adjusted net capital gain (including qualified dividend income and net section
1231 gain) allocable to non-corporate partners . . . . . . . . . .
r Reduction to line 4q for state and local taxes under Regulations section 1.1446-6(c)(1)(iii)
s Reduction to line 4q for certified foreign partner-level items submitted using
Form 8804-C
. . . . . . . . . . . . . . . . . . . . .
t Combine lines 4q, 4r, and 4s . . . . . . . . . . . . . . . . .
5
Gross section 1446 tax liability:
a Multiply line 4d by 21% (0.21) . . . . . . . . . . . . . . . .
b Multiply line 4h by 37% (0.37) . . . . . . . . . . . . . . . .
c Multiply line 4l by 28% (0.28) . . . . . . . . . . . . . . . .
d Multiply line 4p by 25% (0.25) . . . . . . . . . . . . . . . .
e Multiply line 4t by 20% (0.20) . . . . . . . . . . . . . . . .
f Add lines 5a through 5e . . . . . . . . . . . . . . . . . . .
6a Payments of section 1446 tax made by the partnership identified on line 1a
during its tax year (or with a request for an extension of time to file) and
amount credited from the previous tax year’s Form 8804 . . . . . . .
b Section 1446 tax paid or withheld by another partnership in which the
partnership identified on line 1a was a partner during the tax year (enter only
amounts reported on Form(s) 8805 and attach the Form(s) 8805 to Form 8804)
c Section 1446 tax paid or withheld by another partnership in which the partnership
identified on line 1a was a partner during the tax year (enter only amounts
reported on Form(s) 1042-S and attach the Form(s) 1042-S to Form 8804) . .
d Section 1445(a) or 1445(e)(1) tax withheld from or paid by the partnership
identified on line 1a during the tax year for a disposition of a U.S. real property
interest (enter only amounts reported on Form(s) 8288-A and attach the
Form(s) 8288-A to Form 8804) . . . . . . . . . . . . . . . .
e Section 1445(e) tax withheld from the partnership identified on line 1a during
the tax year for a disposition of a U.S. real property interest (enter only amounts
reported on Form(s) 1042-S and attach the Form(s) 1042-S to Form 8804) . .

4q
4r (

)

4s (
. . .

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4t

5a
5b
5c
5d
5e
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5f

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7
8
9

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)

6a

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

Form 8804 (Rev. 12-2025)

6b
6c

6d

6e
Section 1446(f)(1) tax withheld from the partnership identified on line 1a for a
disposition of an interest in a partnership engaged in the conduct of a U.S.
trade or business (enter only amounts reported on Form(s) 8288-A and attach
the Form(s) 8288-A to Form 8804) . . . . . . . . . . . . . . .
6f
g Section 1446(f)(1) tax withheld from the partnership identified on line 1a for a
disposition of an interest in a partnership engaged in the conduct of a U.S.
trade or business (enter only amounts reported on Form(s) 1042-S and attach
the Form(s) 1042-S to Form 8804) . . . . . . . . . . . . . . .
6g
7
Total payments. Add lines 6a through 6g . . . . . . . . . . . . . . . . . . .
8
Estimated tax penalty. Check if Schedule A (Form 8804) is attached. See instructions
. . . .
9
Add lines 5f and 8 . . . . . . . . . . . . . . . . . . . . . . . . . . .
10
Balance due. If line 7 is smaller than line 9, subtract line 7 from line 9. For details on how to pay,
to www.irs.gov/Payments or see instructions . . . . . . . . . . . . . . . . . .
f

11
12
13
14a

Overpayment. If line 7 is more than line 9, subtract line 9 from line 7
Amount of line 11 reported on Form(s) 8805 as allocated to partners
Net overpayment. Subtract line 12 from line 11 . . . . . . .
Refund. Amount, if any, of line 13 you want to be refunded to you .
Complete lines 14b, 14c, and 14d.

b

Routing number

d

Account number

15

c Type:

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Checking

Amount of line 13 to be credited to next year’s Form 8804. Subtract line 14a
from line 13 . . . . . . . . . . . . . . . . . . . . . .

Sign
Here

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10
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14a

Savings

15

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and, to the best of my knowledge
and belief, it is true, correct, and complete. Declaration of preparer (other than a partner or limited liability company member) is based on all information of
which preparer has any knowledge.

Signature of a partner or limited liability company member

Paid
Preparer
Use Only

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go
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Preparer’s name

Title

Preparer’s signature

Date
Date

Check
if
self-employed

Firm’s name

Firm’s EIN

Firm’s address

Phone no.

PTIN

Form 8804 (Rev. 12-2025)