U. S. Business Income Tax Return

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Instructions for Forms 8804,
8805, and 8813
(Rev. January 2026)

(Use with the December 2025 revision of Form 8804, the November 2019 revision of
Form 8805, and the December 2008 revision of Form 8813.)
Section references are to the Internal Revenue Code
unless otherwise noted.

Future Developments

What’s New
Penalties. We removed the threshold amounts for
penalties throughout these instructions because this
amount is adjusted annually for inflation. For the annual
adjusted inflation amount:
1. Go to IRS.gov/InflationAdjustment,
2. Click on the link for the IRS tax inflation adjustments
for your tax year, and
3. Click on the revenue procedure for the tax year.
Direct deposit and electronic payment. If you have
access to U.S. banking services or electronic payment
systems, you should use direct deposit for any refunds.
The IRS also recommends paying electronically whenever
possible. Go to IRS.gov/Payments to see all your payment
options.
New lines on Form 8804. Line 14 has been expanded
by adding lines 14b, 14c, and 14d for direct deposit
information.

Reminders
Continuous-use revision. Use these instructions in
conjunction with the most current revision of Forms 8804,
8805, and 8813 for tax years beginning in 2025 and all
subsequent years until a superseding revision is issued.
Partnerships with ECTI may use EFTPS. A partnership
(or withholding agent) may transmit withheld amounts
through the Electronic Federal Tax Payment System
(EFTPS) or by submitting a check or money order with
Form 8813 or Form 8804. Regardless of the payment
method used, Forms 8804 and 8805 must still be filed
(and 8813, as applicable). For additional information
about EFTPS, refer to Pub. 4900. For additional payment
options, go to IRS.gov/Payment.
Dec 3, 2025

General Instructions
Purpose of Forms

Use Forms 8804, 8805, and 8813 to pay and report
section 1446 withholding tax based on effectively
connected taxable income (ECTI) allocable to foreign
partners (as defined in section 1446(e)).
Use Form 8804 to report the total liability under section
1446 for the partnership’s tax year. Form 8804 is also a
transmittal form for Form(s) 8805.
Use Form 8805 to show the amount of ECTI and the
total tax credit allocable to the foreign partner for the
partnership’s tax year.
File a separate Form 8805 for each foreign partner. See
Reporting to Partners and the instructions for Line 8b of
Form 8805, later, to determine when Form 8805 is
required even if no section 1446 withholding tax was paid.
Attach Copy A of each Form 8805 to the Form 8804 filed
with the IRS.
Foreign partners must attach Form 8805 to their U.S.
income tax returns to claim a withholding credit for their
shares of the section 1446 tax withheld by the partnership.
Any U.S. person erroneously subjected to the withholding
tax would also receive Form 8805 from a partnership, and
the Form 8805 should be attached to the U.S. person’s
income tax return to claim a withholding credit. A
partnership that receives a Form 8805 from a lower-tier
partnership should see Tiered Partnerships, later.
Form 8805 can also be completed, in some cases, by a
foreign trust or estate. A foreign partner that is a foreign
trust or estate must complete Schedule T of Form 8805 to
report to the trust’s or estate’s beneficiaries the section
1446 withholding tax that can be claimed as a withholding
tax credit on the beneficiaries’ income tax returns. See
Schedule T—Beneficiary Information, later.
Use Form 8813 to pay the withholding tax under
section 1446 to the United States Treasury. Form 8813
must accompany each payment of section 1446 tax made
during the partnership’s tax year.

Instructions for Forms 8804, 8805, and 8813 (Rev. 1-2026) Catalog Number 10393W
Department of the Treasury Internal Revenue Service www.irs.gov

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For the latest information about developments related to
Form 8804, Annual Return for Partnership Withholding Tax
(Section 1446); Form 8805, Foreign Partner’s Information
Statement of Section 1446 Withholding Tax; Form 8813,
Partnership Withholding Tax Payment Voucher (Section
1446); and their instructions, such as legislation enacted
after they were published, go to IRS.gov/Form8804,
IRS.gov/Form8805, and IRS.gov/Form8813, respectively.

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When To File

Taxpayer Identification Number (TIN)

Forms 8804 and 8805

To ensure proper crediting of the withholding tax when
reporting to the IRS, a partnership must provide a U.S. TIN
for each foreign partner. The partnership should notify any
of its foreign partners without such a number of the
necessity of obtaining a U.S. TIN. An individual’s TIN is
the individual’s social security number (SSN) or individual
taxpayer identification number (ITIN). Certain individuals
who don’t have and aren’t eligible to get an SSN can apply
for an ITIN on Form W-7, Application for IRS Individual
Taxpayer Identification Number. The application is
available at IRS.gov/ITIN. The TIN for a partner other than
an individual is its U.S. employer identification number
(EIN).

Applying for an EIN

Use EINs to identify estates, trusts, partnerships, and
corporations. If you are required to have an EIN, apply for
one at IRS.gov/EIN. If your principal place of business is
outside the United States or its territories, you can apply
for an EIN by phone at 267-941-1099. See International
EIN applicants under Other ways to apply for an EIN at
IRS.gov/EIN.

Who Must File

Every partnership (other than a publicly traded partnership
(PTP)) that has effectively connected gross income
allocable to a foreign partner must file a Form 8804,
regardless of whether it had ECTI allocable to a foreign
partner. The partnership must also file a Form 8805 for
each partner on whose behalf it paid section 1446 tax,
regardless of whether the partnership made any
distributions during its tax year. The partnership can
designate a person to file the forms. The partnership, or
person it designates, must file these forms even if the
partnership has no withholding tax liability under section
1446.

Who Must Sign Form 8804

The partnership can designate a partner or limited liability
company (LLC) member to sign Form 8804. The paid
preparer’s space should remain blank if the form is
completed by a partner or LLC member. If the form is
completed by a paid preparer with a valid preparer tax
identification number (PTIN), the paid preparer should
complete the paid preparer’s section.

Paid preparer. Generally, anyone who is paid to prepare
the return must do the following.
• Sign the return in the space provided for the preparer’s
signature.
• Fill in the other blanks in the “Paid Preparer Use Only”
area of the return. A paid preparer cannot use an SSN in
the “Paid Preparer Use Only” box. The paid preparer must
use a PTIN.
• Give the partnership a copy of the return in addition to
the copy to be filed with the IRS.
2

Generally, file these forms on or before the 15th day of the
3rd month following the close of the partnership’s tax year.
For partnerships that keep their records and books of
account outside the United States and Puerto Rico, the
due date is the 15th day of the 6th month following the
close of the partnership’s tax year. If the partnership is
permitted to file these forms on or before the 15th day of
the 6th month, check the box at the top of Form 8804.
If a due date falls on a Saturday, Sunday, or legal
holiday, file by the next business day.

File Forms 8804 and 8805 separately from Form 1065,
U.S. Return of Partnership Income.
If you need more time, you can file Form 7004,
Application for Automatic Extension of Time To File
Certain Business Income Tax, Information, and Other
Returns, to request an extension of time to file Form 8804.
Note: Filing a Form 7004 doesn’t extend the time for
payment of tax.

Form 8813

File on or before the 15th day of the 4th, 6th, 9th, and 12th
months of the partnership’s tax year for U.S. income tax
purposes.

Where To File

File Forms 8804, 8805, and 8813 with:
Internal Revenue Service Center
P.O. Box 409101
Ogden, UT 84409

Amended Form 8804

A partnership can file an amended Form 8804 to correct a
previously filed Form 8804. To do so, complete a new
Form 8804 with the corrected information. Write
“Amended” in the top margin of the form and write
“Corrected” on any Forms 8805 attached to the Form
8804. File the amended form with the address shown
under Where To File, earlier.
For the requirements for and the limits on obtaining a
refund of the 1446 tax based on an amended Form 8804,
see Regulations section 1.1446-3(d)(2)(iv).

Requirement To Make Withholding
Tax Payments

A foreign or domestic partnership that has ECTI allocable
to a foreign partner must pay a withholding tax equal to
the applicable percentage of the ECTI that is allocable to
its foreign partners. However, this requirement doesn’t
apply to a partnership treated as a corporation under the
general rule of section 7704(a). ECTI and applicable
percentage are defined later.
Instr. for Forms 8804, 8805, and 8813 (Rev. 1-2026)

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A paid preparer may sign original or amended returns
by rubber stamp, mechanical device, or computer
software program.

Note: Payments related to Forms 8804 and 8813 may be
transmitted through EFTPS, instead of submitting a check
or money order. If using EFTPS, Forms 8804 and 8805
must still be filed (and 8813, as applicable). For more
information on EFTPS, go to EFTPS.gov.

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Withholding Agents

For ease of reference, these instructions refer to various
requirements applicable to withholding agents as
requirements applicable to partnerships themselves.

Determining if a Partner Is a Foreign
Person

A partnership can determine a partner’s foreign or
nonforeign status by relying on a W-8 form (for example,
Form W-8BEN); Form W-9, Request for Taxpayer
Identification Number and Certification; an acceptable
substitute form; or by other means. See Form of
certification and Use of Means Other Than Certification,
later. Also, see Regulations section 1.1446-1(c) for
additional information.

Certification of Nonforeign Status

In general, a partnership can determine that a partner isn’t
a foreign person by obtaining a Form W-9 from the
partner. A partnership that has obtained this certification
can rely on it to establish the nonforeign status of a
partner. See Effect of certification, later.
Form of certification. Generally, a partnership can
determine a partner’s foreign or nonforeign status by
obtaining one of the following withholding certificates from
the partner.
• Form W-8BEN, Certificate of Foreign Status of
Beneficial Owner for United States Tax Withholding and
Reporting (Individuals).
• Form W-8BEN-E, Certificate of Status of Beneficial
Owner for United States Tax Withholding and Reporting
(Entities).
• Form W-8ECI, Certificate of Foreign Person’s Claim
That Income Is Effectively Connected With the Conduct of
a Trade or Business in the United States.
• Form W-8EXP, Certificate of Foreign Government or
Other Foreign Organization for United States Tax
Withholding and Reporting.
• Form W-8IMY, Certificate of Foreign Intermediary,
Foreign Flow-Through Entity, or Certain U.S. Branches for
United States Tax Withholding and Reporting.
• Form W-9, Request for Taxpayer Identification Number
and Certification.
• An acceptable substitute form (as described in
Regulations section 1.1446-1(c)(5)).
• A statement required from a domestic grantor trust (as
described in Regulations section 1.1446-1(c)(2)(ii)(E))
with the necessary documentation required for the trust
and the grantor.
Effect of certification. Generally, a partnership that has
obtained a withholding certificate (for example, a W-8 form
or Form W-9) according to the rules in these instructions
can rely on the certification to determine whether the
Instr. for Forms 8804, 8805, and 8813 (Rev. 1-2026)

Requirements for certificates to be valid. Generally,
the validity of a Form W-9 is determined under section
3406 and Regulations section 31.3406(h)-3(e). A W-8
form is only valid if:
• Its validity period hasn’t expired,
• The partner submitting the form has signed it under
penalties of perjury, and
• It contains all the required information.
See Regulations section 1.1446-1(c)(2)(iv) for more
details.

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A partnership must determine if any partner is a foreign
partner subject to section 1446. A foreign partner (as
defined in section 1446(e)) is any partner who isn’t a U.S.
person, as defined in section 7701(a)(30). As such, a
foreign person includes a nonresident alien individual,
foreign corporation, foreign partnership, foreign trust or
estate, or a foreign organization described in section
501(c).

partner is a foreign or nonforeign partner for purposes of
figuring the section 1446 withholding tax, and if such
partner is a foreign partner, to determine whether or not
such partner is a corporation for U.S. tax purposes. The
partnership can also use the withholding certificate to
determine that the partner isn’t subject to withholding. A
partnership can’t rely on a withholding certificate if it
knows or has reason to know that any information
provided on the withholding certificate is incorrect or
unreliable, and based on that information the partnership
should pay more section 1446 withholding tax. Under
those circumstances, the certificate isn’t valid.
The partnership won’t be subject to penalties for its
failure to pay the section 1446 withholding tax prior to the
date that it knows or has reason to know that the
certificate isn’t valid. However, the partnership is fully
liable for section 1446 withholding tax for the year, as well
as penalties and interest, starting with the installment
period or Form 8804 filing period during which it knows or
has reason to know that the certificate isn’t valid. See
Regulations section 1.1446-1(c)(2)(iii).

Change in circumstances. A partner must provide a
new withholding certificate when there is a change in
circumstances. The principles of Regulations section
1.1441-1(e)(4)(ii)(D) shall apply when a change in
circumstances has occurred (including situations where
the status of a U.S. person changes) that requires a
partner to provide a new withholding certificate.
How long to keep the certifications. A partnership or
nominee who has responsibility for paying the section
1446 withholding tax must retain each withholding
certificate, statement, and other information received from
its direct and indirect partners for as long as it can be
relevant to the determination of the withholding agent’s
section 1446 tax liability under section 1461 and the
regulations thereunder.

Use of Means Other Than Certification

A partnership isn’t required to obtain a Form W-9. It can
rely on other means to learn the nonforeign status of the
partner. But if the partnership relies on other means and
erroneously determines that the partner wasn’t a foreign
person, the partnership will be held liable for payment of
the tax, any applicable penalties, and interest. A
partnership isn’t required to rely on other means to
determine the nonforeign status of a partner and can
demand a Form W-9. If a certification isn’t provided, the
partnership can presume the partner is foreign and will be
considered for purposes of sections 1461 through 1463 to
have been required to withhold section 1446 tax.

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Effectively Connected Taxable Income
(ECTI)
Definition

ECTI is the excess of the gross income of the partnership
that is effectively connected under section 864(c), or
treated as effectively connected with the conduct of a U.S.
trade or business, over the allowable deductions that are
connected to such income. See Pub. 519, U.S. Tax Guide
for Aliens, for detailed instructions regarding the
calculation of ECTI. For purposes of these instructions,
figure this income with the following statutory adjustments.
1. Section 703(a)(1) doesn’t apply.
2. The partnership is allowed a deduction for depletion
of oil and gas wells, but the amount of the deduction must
be determined without regard to sections 613 and 613A.
3. The partnership can’t take into account items of
income, gain, loss, or deduction allocable to any partner
that isn’t a foreign partner.

A partnership’s ECTI includes partnership income
subject to a partner’s election under section 871(d) or
882(d) (election to treat real property income as income
connected with a U.S. business). It also includes any
partnership income treated as effectively connected with
the conduct of a U.S. trade or business under section 897
(disposition of investment in U.S. real property), and other
items of partnership income treated as effectively
connected under other provisions of the Internal Revenue
Code, regardless of whether those amounts are taxable to
the partner.
See Regulations section 1.1446-2 for additional
information for calculating ECTI.

Amount Allocable to Foreign Partners

The amount of a partnership’s ECTI for the partnership’s
tax year allocable to a foreign partner under section 704
equals (a) the foreign partner’s distributive share of
effectively connected gross income of the partnership for
the partnership’s tax year that is properly allocable to the
partner under section 704, minus (b) the foreign partner’s
distributive share of deductions of the partnership for that
year that are connected with that income under section
873(a) or section 882(c) and that are properly allocable to
the partner under section 704. This income must be
figured by taking into account any adjustments to the
basis of the partnership property described in section 743
according to the partnership’s election under section 754.
Also, a partnership’s ECTI isn’t allocable to a foreign
partner to the extent the amounts are exempt from U.S.
tax for that partner by a treaty or reciprocal agreement, or
a provision of the Code.

Certification of Deductions and
Losses

A foreign partner, in certain circumstances, can certify to
the partnership that it has deductions and losses it
reasonably expects to be available to reduce the partner’s
U.S. income tax liability on the partner’s allocable share of
4

Note: Foreign partners must submit all certificates
(including updated certificates) using Form 8804-C,
Certificate of Partner-Level Items to Reduce Section 1446
Withholding. See Form 8804-C and its instructions, and
Regulations section 1.1446-6 for additional information.

Reductions for State and Local Taxes

In addition to any deductions and losses certified by a
foreign partner to the partnership (see Certification of
Deductions and Losses, earlier), the partnership can
consider as a deduction of such partner 90% (0.90) of any
state and local income taxes withheld and remitted by the
partnership on behalf of such partner with respect to the
partner’s allocable share of partnership ECTI. The
partnership can consider the amount of state and local
taxes of the foreign partner regardless of whether the
foreign partner submits a certificate to the partnership.
Note: Don’t deduct state and local taxes paid on behalf of
the partnership. The partnership can only consider as a
deduction of a partner the partner’s own state and local
income taxes the partnership withholds and remits on the
partner’s behalf with respect to the partner’s allocable
share of partnership ECTI.

Amount of Withholding Tax
Figuring the Tax Payments

Under section 1446, a partnership must make four
installment payments of withholding tax during the tax
year.
Amount of each installment payment of withholding
tax. In general, the amount of a partnership’s installment
payment is equal to the sum of the installment payments
for each of the partnership’s foreign partners. A
partnership will generally determine the amount of the
installment payment for each of its foreign partners by
applying the principles of section 6655 and Regulations
section 1.1446-3. To do so, use Form 8804-W, Installment
Payments of Section 1446 Tax for Partnerships.
Applicable percentage. For all corporate partners, the
section 1446 applicable percentage is 21% (0.21).
For all non-corporate foreign partners, the section 1446
applicable percentage is generally 37% (0.37). However,
in some circumstances, the partnership can consider the
highest rate applicable to a particular type of income
allocated to a non-corporate partner if such partner would
be entitled to use a preferential rate on such income or
gain.
The facts and circumstances of a partner that the
partnership knows or has reason to know may determine if
the partner would be entitled to a preferential rate on such
income or gain. For example, the partner would not be
entitled to a preferential rate if the partnership’s income
that otherwise is long-term capital gain is a type that is
treated with respect to the partner as short-term capital
gain under section 1061.
Instr. for Forms 8804, 8805, and 8813 (Rev. 1-2026)

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See Regulations section 1.1446-2 for additional
adjustments that can be required.

effectively connected income or gain from the partnership.
In certain circumstances, the partnership can consider
and rely on these deductions and losses to reduce the
partnership’s section 1446 tax.

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See Regulations section 1.1446-3(a)(2) for additional
information.
When to make the payment. Make installment
payments of the withholding tax under section 1446 with
Form 8813 by the applicable due dates during the tax year
of the partnership in which the income is earned. The
partnership must generally make the installment payments
for each foreign partner on or before the 15th day of the
4th, 6th, 9th, and 12th months of the partnership’s tax
year.
Generally, pay any additional amounts due when filing
Form 8804. However, if the partnership files Form 7004 to
request an extension of time to file Form 8804, pay the
balance of section 1446 withholding tax estimated to be
due with Form 7004 in order to avoid the late payment
penalty.
Note: EFTPS can also be used to make these payments.

Fixed or determinable annual or periodical (FDAP) income
subject to tax under section 871(a) or 881 isn’t included in
the partnership’s ECTI under section 1446. However,
these amounts are independently subject to withholding
under the requirements of sections 1441 and 1442 and
their regulations.

Real Property Gains
Domestic partnerships. Domestic partnerships subject
to the withholding requirements of section 1446 aren’t
subject to the payment and reporting requirements of
section 1445(e)(1) and its regulations for income from the
disposition of a U.S. real property interest (USRPI). A
domestic partnership’s compliance with the requirement
to pay a withholding tax under section 1446 satisfies the
requirements under section 1445 for dispositions of
USRPIs. However, a domestic partnership that would
otherwise be exempt from section 1445 withholding by
operation of a nonrecognition provision must continue to
comply with the requirements of Regulations section
1.1445-5(b)(2).

Reporting to Partners

When making an installment payment of the section 1446
withholding tax, a partnership must notify all foreign
partners of their allocable shares of any section 1446
withholding tax paid by the partnership. The partners use
this information to adjust the amount of estimated tax that
they must otherwise pay to the IRS. The notification to the
foreign partners must be provided within 10 days of the
installment due date or, if paid, the date the installment
payment is made. See Regulations section 1.1446-3(d)(1)
(i) for information that must be included in the notification
and for exceptions to the notification requirement.

If a partnership has gross effectively connected
income, it must file a separate Form 8805 for each partner
for whom it paid section 1446 tax. In addition, if the
partnership reduces ECTI for state and local income tax
deductions permitted under Regulations section
1.1446-6(c)(1)(iii) or relies on a Form 8804-C it receives
from a partner to reduce its section 1446 tax, it must
complete a Form 8805 for the partner even if no tax is paid
on behalf of the partner. The foreign partner must also
receive a copy of its Form 8805 by the due date of the
partnership return (including extensions). The partnership
must also issue a Form 8805 to any U.S. person
erroneously subjected to withholding tax by the due date
of the partnership return (including extensions).
A foreign partner that is a foreign trust or estate must
provide to each of its beneficiaries a Form 8805
completed as described under Schedule T– Beneficiary
Information, later.

Interest and Penalties
Interest

Interest is charged on taxes not paid by the due date, even
if an extension of time to file is granted. Interest is also
charged on penalties imposed for failure to file,
negligence, fraud, and substantial understatements of tax
from the due date (including extensions) to the date of
payment. The interest charge is figured at a rate
determined under section 6621.

Foreign partnerships. A foreign partnership subject to
withholding under section 1445(a) during a tax year will be
allowed to credit the amount withheld under section
1445(a), to the extent such amount is allocable to foreign
partners, against its liability to pay the section 1446
withholding tax for that year. This credit is allowed on
line 6d or 6e of the Form 8804 filed by the foreign
partnership.

Late Filing of Form 8804

Gains from sales of interests in partnerships engaged in a trade or business in the United States. Since
January 1, 2018, a foreign partnership has been subject to
withholding under section 1446(f)(1) on the transfer of an
interest in another partnership engaged in a U.S. trade or
business (unless that interest is publicly traded) if: (1) The
foreign partnership realized gain on the sale, and (2) Any
portion of the gain would be treated under section 864(c)
(8) as effectively connected with the conduct of a trade or
business within the United States.

If Form 8804 is filed more than 60 days late, the
minimum penalty will apply. To determine the minimum
failure to file penalty, go to IRS.gov/InflationAdjustment.

Instr. for Forms 8804, 8805, and 8813 (Rev. 1-2026)

A partnership that fails to file Form 8804 when due
(including extensions of time to file) can generally be
subject to a penalty of 5% (0.05) of the unpaid tax for each
month or part of a month the return is late, up to a
maximum of 25% (0.25) of the unpaid tax. The penalty
won’t apply if the partnership can show reasonable cause
for filing late.

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Coordination With Other Withholding Rules
Interest, Dividends, etc.

A foreign partnership subject to withholding under
section 1446(f)(1) during a tax year will be allowed to
credit the amount withheld under section 1446(f)(1), to the
extent that amount is allocable to foreign partners, against
its liability to pay the section 1446 withholding tax for that
year. This credit is allowed on line 6f or 6g of the Form
8804 filed by the foreign partnership. See T.D. 9919,
available at IRS.gov/IRB/2020-48_IRB#TD-9919.

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Select the tax inflation adjustment for the applicable tax
year, then click on the revenue procedure link and search
for section 6651, Failure to File Tax Return, to obtain the
penalty amount.
If you receive a notice about penalty and interest after
you file Form 8804, send us an explanation and we will
determine if you meet reasonable-cause criteria. Don’t
attach an explanation when you file Form 8804.

Late Filing of Correct Form 8805

A penalty can be imposed for failure to file each Form
8805 when due (including extensions). The penalty can
also be imposed for failure to include all required
information on Form 8805 or for furnishing incorrect
information. The penalty is based on when a correct Form
8805 is filed.

There are some situations where the penalty under
section 6721 is reduced or eliminated. This can apply if
the partnership:
• Has average annual gross receipts of not more than $5
million during a specified period of time,
• Corrects the failure to file within a specified period, or
• Has a de minimis number of failures to file correct
Forms 8805.
There can also be a higher penalty imposed when the
failure is due to intentional disregard of the requirement to
file timely correct information returns. For more
information, go to IRS.gov/InflationAdjustment. Select the
tax inflation adjustment for the applicable tax year, then
click on the revenue procedure link and search for section
6721, failure to file correct information returns due to
intentional disregard of the filing requirement, to obtain the
penalty amount.
Reasonable cause. A partnership can seek a waiver of
the penalty if the partnership can establish it had
reasonable cause for the failure.

Failure To Furnish Correct Form 8805 to
Recipient

There can also be a higher penalty imposed when the
failure is due to intentional disregard of the requirement to
furnish timely correct information returns. For more
information, go to IRS.gov/InflationAdjustment. Select the
tax inflation adjustment for the applicable tax year, then
click on the revenue procedure link and search for section
6722, failure to furnish correct payee statements due to
intentional disregard of the requirement to furnish a payee
statement, to obtain the penalty amount.
Reasonable cause. A partnership can seek a waiver of
the penalty if the partnership can establish it had
reasonable cause for the failure.

Late Payment of Tax

The penalty for not paying tax when due is usually half of
1% (0.005) of the unpaid tax for each month or part of a
month the tax is unpaid. The penalty can’t exceed 25%
(0.25) of the unpaid tax. The penalty won’t apply if the
partnership can show reasonable cause for paying late.
If you receive a notice about penalty and interest after
you file Form 8804, send us an explanation and we will
determine if you meet reasonable-cause criteria. Don’t
attach an explanation when you file Form 8804.

Failure To Withhold and Pay Over Tax

Any person required to withhold, account for, and pay over
the withholding tax under section 1446, but who fails to do
so, can be subject to a civil penalty under section 6672.
The civil penalty is equal to the amount that should have
been withheld and paid over.

Other Penalties

Penalties can also be imposed, absent reasonable cause
and good faith, for failing to accurately report the amount
of tax required to be shown on a return, if any portion of
the resulting underpayment is attributable to negligence,
substantial understatement of income tax, valuation
misstatement, or fraud. See sections 6662 and 6663.

Treatment of Partners

A penalty can be imposed for each failure to furnish Form
8805 to the recipient when due. The penalty can also be
imposed for each failure to give the recipient all required
information on each Form 8805 or for furnishing incorrect
information.

A partnership’s payment of section 1446 withholding tax
on ECTI allocable to a foreign partner generally relates to
the partner’s U.S. income tax liability for the partner’s tax
year in which the partner is subject to U.S. tax on that
income.

To determine the penalty for each failure to furnish a
correct Form 8805, go to IRS.gov/InflationAdjustment.
Select the tax inflation adjustment for the applicable tax
year, then click on the revenue procedure link and search
for section 6722, Failure to Furnish Correct Payee
Statements, to obtain the penalty amount.

Amounts paid by the partnership under section 1446 on
ECTI allocable to a partner are allowed to the partner as a
credit under section 33. The partner can’t claim an early
refund of withholding tax paid under section 1446.

There are some situations where the penalty under
section 6722 is reduced or eliminated. This can apply if
the partnership:
6

Amounts paid by a partnership under section 1446 for a
partner are to be treated as distributions made to that
partner on the earliest of the following.
1. The day on which this tax was paid by the
partnership.
Instr. for Forms 8804, 8805, and 8813 (Rev. 1-2026)

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To determine the penalty for each failure to file a correct
Form 8805, go to IRS.gov/InflationAdjustment. Select the
tax inflation adjustment for the applicable tax year, then
click on the revenue procedure link and search for section
6721, Failure to File Correct Information Returns, to obtain
the penalty amount.

• Has average annual gross receipts of not more than $5
million during a specified period of time,
• Corrects the failure to furnish within a specified period,
or
• Has a de minimis number of failures to furnish correct
Forms 8805.

TREASURY/IRS AND OMB USE ONLY DRAFT
2. The last day of the partnership’s tax year for which
the amount was paid.
3. The last day on which the partner owned an interest
in the partnership during that year.
However, the amount of section 1446 withholding tax
paid during a tax year by the partnership is generally
treated as an advance or draw under Regulations section
1.731-1(a)(1)(ii) to the extent of the partner’s share of
income for the partnership year. See Regulations section
1.1446-3(d)(2)(v) for more details.
A partner that wishes to claim a credit against its U.S.
income tax liability for amounts withheld and paid under
section 1446 must attach Copy C of Form 8805 to its U.S.
income tax return for the tax year in which it claims the
credit.
See Regulations section 1.1446-3(d)(2) for additional
information.
A PTP is any partnership whose interests are regularly
traded on an established securities market (regardless of
the number of its partners). However, this doesn’t include
a PTP treated as a corporation under the general rule of
section 7704(a).
A PTP that has effectively connected income, gain, or
loss must withhold tax on distributions of that income
made to its foreign partners. The rate is 37% (0.37) for
non-corporate foreign partners, and 21% (0.21) for
corporate partners. The PTP can’t consider preferential
rates when figuring the section 1446 withholding tax for a
partner. The partnership uses Form 1042, Annual
Withholding Tax Return for U.S. Source Income of Foreign
Persons; Form 1042-S, Foreign Person’s U.S. Source
Income Subject to Withholding; and Form 1042-T, Annual
Summary and Transmittal of Forms 1042-S, to report
withholding from distributions instead of following these
instructions. It must also comply with the regulations
under section 1461 and Regulations section 1.6302-2.

Tiered Partnerships

The term “tiered partnership” describes the situation in
which a partnership owns an interest in another
partnership. The former is an “upper-tier partnership” and
the latter is a “lower-tier partnership.” An upper-tier
partnership that owns a partnership interest in a lower-tier
partnership is allowed a credit against its own section
1446 withholding tax liability for any section 1446
withholding tax paid by the lower-tier partnership for that
partnership interest.
If an upper-tier partnership provides appropriate
documentation to a lower-tier partnership, the lower-tier
partnership can look through the partnership to the
partners of such upper-tier partnership in determining its
section 1446 withholding tax due. The look-through rules
can apply only with respect to the portion of the upper-tier
partnership’s allocation that is allocable to partners of
such partnership for which appropriate documentation has
been received by the lower-tier partnership. For more
information, see Regulations section 1.1446-5(c) for
upper-tier foreign partnerships and Regulations section
1.1446-5(e) for upper-tier domestic partnerships. See

Instr. for Forms 8804, 8805, and 8813 (Rev. 1-2026)

Note: The look-through rules, referred to above, apply
only for purposes of the lower-tier partnership’s calculation
of its section 1446 withholding tax liability. It doesn’t affect
the upper-tier partnership’s reporting requirements with
respect to Forms 8804 and 8805 as set forth in the next
paragraph and elsewhere in these instructions.
An upper-tier partnership that has had section 1446
withholding tax payments made on its behalf by a
lower-tier partnership will receive a copy of Form 1042-S
or Form 8805 from the lower-tier partnership. The
upper-tier partnership must in turn file these forms with its
Form 8804 and treat the amount withheld by the lower-tier
partnership as a credit against its own liability to withhold
under section 1446. This credit is allowed on line 6b or
line 6c of the Form 8804 filed by the upper-tier
partnership. The upper-tier partnership must also provide
to its partners the information described in Reporting to
Partners, earlier. These statements and forms will enable
those partners to obtain appropriate credit for tax withheld
under section 1446.
See Regulations section 1.1446-5 for additional
information.

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Publicly Traded Partnerships (PTPs)

Regulations section 1.1446-5(b) for reporting
requirements.

Specific Instructions
Address

When providing a U.S. address on Form 8804, 8805, or
8813, include the suite, room, or other unit number after
the street address. If the post office doesn’t deliver mail to
the street address and the partnership (or withholding
agent) has a P.O. box, show the box number instead of the
street address. If the partnership (or withholding agent)
receives its mail in care of a third party (such as an
accountant or an attorney), enter on the street address
line “c/o” followed by the third party’s name and street
address or P.O. box.

When providing a foreign address on Form 8804, 8805,
or 8813, enter the number and street, city or town, state or
province, the name of the country, and ZIP or foreign
postal code. Follow the foreign country’s practice in
placing the postal code in the address. Don’t abbreviate
the country name.

Form 8804
Line 3b

Enter on this line the total number of Forms 8805, Copy A,
attached to Form 8804.

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

Figure the partnership’s ECTI using the definition, earlier,
under Effectively Connected Taxable Income (ECTI).
Enter the total ECTI allocable to foreign partners (by
income type) on lines 4a, 4e, 4i, 4m, and 4q. With respect
to lines 4i, 4m, and 4q, enter the specified types of income
allocable to non-corporate partners if appropriate
documentation is received and such partners would be
entitled to use a preferential rate on such income or gain.
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TREASURY/IRS AND OMB USE ONLY DRAFT
See Regulations section 1.1446-3(a)(2) for additional
information.
If the partnership has net ordinary loss, net short-term
capital loss, or net 28% rate loss, each net loss should be
netted against the appropriate categories of income and
gain to determine the amounts of income and gain to be
entered on lines 4a, 4e, 4i, 4m, and 4q, respectively. Don’t
enter a negative number on lines 4a, 4e, 4i, 4m, and 4q.
See section 1(h) and Notice 97-59, 1997-45 I.R.B. 7,
available at IRS.gov/pub/irs-irbs/irb97-45.pdf, for the rules
for netting gains and losses.

Note: Partnership ECTI on which a foreign partner is
exempt from U.S. tax by a treaty or other reciprocal
agreement isn’t allocable to that partner and is exempt
from withholding under section 1446. However, this
exemption from section 1446 withholding must be
reported on Form 8805. See the instructions for Line 8b of
Form 8805, later.

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

Enter the reduction amounts for state and local taxes
under Regulations section 1.1446-6(c)(1)(iii). See
Reductions for State and Local Taxes, earlier, for
additional information. The netting rules under section
1(h) and Notice 97-59 must be considered in determining
the category of income the reduction amounts offset.

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

Enter on line 6c the amount of section 1446 tax withheld
on ECTI by a lower-tier PTP that is reported to the
partnership on Form 1042-S. On Form 1042-S, box 7a will
show the amount withheld, and box 1 will show income
code 27.

Line 6d

Line 6d applies to partnerships treated as foreign persons
that are subject to withholding under section 1445(a) or
1445(e)(1) upon the disposition of a USRPI.

Enter on line 6d the amount of tax withheld from the
partnership under section 1445(a), but only to the extent
that the amount is allocable to foreign partners, or
withheld by the partnership under section 1445(e)(1). On
Form 8288-A, Statement of Withholding on Certain
Dispositions by Foreign Persons, box 4 will show the
amount withheld, and box 5a will be checked.

Line 6e

Enter on line 6e the amount of section 1445(e) tax
withheld on a distribution by a domestic trust to the
partnership with respect to the disposition of a USRPI by
the trust. On Form 1042-S, box 7a will show the amount
withheld that the partnership received from the trust, and
box 1 will show income code 25 or 26.

Line 6f

Enter on line 6f the amount of section 1446(f)(1) tax
withheld from the partnership on a transfer of an interest in
a non-PTP engaged in the conduct of a U.S. trade or
business, but only to the extent that the amount is
allocable to foreign partners. On Form 8288-A, box 4 will
show the amount withheld, and box 5b will be checked.

Line 6g

Enter the reduction amounts resulting from certified
partner-level items received from foreign partners using
Form 8804-C. See Certification of Deductions and
Losses, earlier, for additional information. The netting
rules under section 1(h) and Notice 97-59 must be
considered in determining the category of income the
reduction amounts offset.

Enter on line 6g the amount of section 1446(f)(1) tax
withheld from the partnership on a transfer of an interest in
a PTP engaged in the conduct of a U.S. trade or business,
but only to the extent that the amount is allocable to
foreign partners. On Form 1042-S, box 7a will show the
amount withheld, and box 1 will show income code 57.

Line 5f

Line 8

Add lines 5a through 5e.

Line 6

If the partnership is claiming a credit on lines 6b through
6g related to a form it received, the partnership must
attach that form to its Form 8804 to obtain that credit.

Line 6b

If the partnership is an upper-tier partnership in one or
more lower-tier partnerships, enter on line 6b the amount
of section 1446 tax withheld on ECTI by lower-tier
partnerships with respect to ECTI allocable to the
upper-tier partnership (see Tiered Partnerships, earlier).
The amount withheld will be shown on line 10 of the Form
8805 the partnership receives from the lower-tier
partnership.

8

If Schedule A (Form 8804) is attached, check the box on
line 8 and enter the amount of any penalty on this line.

Failure to pay withholding as required. A penalty will
be imposed if the partnership failed to make its four
installment payments of withholding during the tax year as
required. If a penalty is due, the partnership should figure
the penalty using Schedule A (Form 8804) and enter it on
line 8. If the partnership failed to pay withholding tax as
required, and a completed Schedule A (Form 8804) is not
attached to the return, the IRS will figure the penalty
without regard to any exceptions that may apply on
Schedule A (Form 8804). For more information, see the
Instructions for Schedule A (Form 8804).

Line 10
Making a payment. The IRS recommends paying
electronically whenever possible. Electronic payment
Instr. for Forms 8804, 8805, and 8813 (Rev. 1-2026)

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Note: If the partnership relied on a certificate the partner
submitted under Regulations section 1.1446-6(c)(1)(ii) to
determine that the partnership is not required to pay any
section 1446 withholding tax with respect to that partner,
reduce the ECTI on line 4 of Form 8804 by any amount
allocable to that foreign partner. See Form 8804-C, Part III.

Line 6c

TREASURY/IRS AND OMB USE ONLY DRAFT
options include EFTPS. Go to IRS.gov/Payments to see all
your payment options.

Line 12

If the partnership has an overpayment on line 11, it can
allocate some or all of that amount to its partners. Enter
the amount of the overpayment it wishes to allocate to its
partners on line 12. Include the amount allocated to each
partner in the amount reported on line 10 of Form 8805.

Lines 14a Through 14d
Direct deposit of refund. If the partnership wants its
refund directly deposited into its checking or savings
account at any U.S. bank or other financial institution
instead of having a check sent to the partnership,
complete lines 14b through 14d.
Line 14b. The routing number must be nine digits.

Line 14d. The account number can be up to 17
characters (both numbers and letters). Include hyphens
but omit spaces and special symbols. Enter the number
from left to right and leave any unused boxes blank.

Paid Preparer

Generally, anyone you pay to prepare Form 8804 must
sign it and include their PTIN in the space provided. See
Who Must Sign Form 8804, earlier.

Form 8805
Line 1b

A partnership must pay the withholding tax for a foreign
partner even if it doesn’t have a U.S. TIN for that partner.
See Taxpayer Identification Number (TIN), earlier, for
details.

Line 3

Enter the type of partner (for example, individual,
corporation, partnership, trust, estate).

Line 4

Enter the applicable two-letter code from the list at
IRS.gov/CountryCodes for the country of which the
partner is a resident for tax purposes. These codes are
used by the IRS to provide information to all tax treaty
countries for purposes of their tax administration.

Line 8b

Check the box on this line if any of the partnership’s ECTI
is treated as not allocable to the foreign partner identified
on line 1a and therefore exempt from section 1446
withholding because the income is exempt from U.S. tax
for that foreign partner by a treaty, reciprocal exemption, or
a provision of the Internal Revenue Code.

Line 9

Enter the partnership ECTI allocable to the foreign partner
(before considering any state and local income tax
reduction permitted under Regulations section

Instr. for Forms 8804, 8805, and 8813 (Rev. 1-2026)

The partnership must provide a statement (generally,
Schedule K-1 (Form 1065), Partner’s Share of Income,
Deductions, Credits, etc.) to the foreign partner that lists
each type of ECTI included on line 9. The types of ECTI
that can be included on line 9 are:
• Ordinary income;
• 28% rate gains;
• Unrecaptured section 1250 gains; and
• Adjusted net capital gain, including qualified dividend
income and net section 1231 gains.
The partnership must also provide any additional
information to foreign partners that they may reasonably
need to complete Schedule P (Form 1120-F), List of
Foreign Partner’s Interests in Partnerships.

Line 10

To figure the total tax credit allowed to a foreign partner
under section 1446, subtract from each type of ECTI
allocable to the foreign partner the amount of any state
and local income tax reduction permitted under
Regulations section 1.1446-6(c)(1)(iii) and any reduction
amounts resulting from certified partner-level items
received from foreign partners, using Form 8804-C, that
the partnership considered in determining that partner’s
portion of the section 1446 withholding tax due. Then,
multiply each net amount by the applicable percentage
(see Applicable percentage, earlier). Finally, total the
resulting amounts.

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Line 14c. Check the appropriate box for the type of
account. Do not check more than one box. If unknown,
leave blank.

1.1446-6(c)(1)(iii) or any reduction amounts resulting from
certified partner-level items received from foreign partners
using Form 8804-C).

Note: If the partnership relied on a certificate the partner
submitted under Regulations section 1.1446-6(c)(1)(ii) to
determine that the partnership isn’t required to pay any
section 1446 withholding tax with respect to that partner,
enter -0- on line 10. See Form 8804-C, Part III.

Attachments

The partnership is required to attach to Form 8805 the
calculation described in the first paragraph of these line 10
instructions. Furthermore, if the total section 1446
withholding tax paid for a partner has been reduced as a
result of the state and local income tax reduction
permitted under Regulations section 1.1446-6(c)(1)(iii) or
as a result of relying in whole or in part on a partner’s Form
8804-C, then the documentation described below must
also be attached to the Form 8805 for that partner.
• If the total section 1446 withholding tax paid for the
partner has been reduced because the partnership relied
on a Form 8804-C, attach that Form 8804-C to the
partner’s Form 8805.
• A statement showing the calculation of the tax due
relating to the partner if any Forms 8804-C were relied on.
See Regulations section 1.1446-6(d)(3)(i).
• If the total section 1446 withholding tax paid for the
partner has been reduced based on the state and local
income tax reduction permitted under Regulations section
1.1446-6(c)(1)(iii), attach a statement showing the
calculation of the tax due.

9

TREASURY/IRS AND OMB USE ONLY DRAFT
Note: With respect to the last two bulleted items, a
statement showing one calculation for both items is
permitted.
Caution: A partnership must attach all applicable items
referred to above to reduce its section 1446 withholding
tax due by either of the reductions referred to above.

Schedule T—Beneficiary Information

Form 1040-NR. A foreign trust or estate must attach to
the Form 1040-NR it files, any Form(s) 8805 it receives
and copies of the Form(s) 8805 it must furnish to its
beneficiaries with the Schedule(s) T completed.

Line 12

Enter the amount of ECTI on line 9 to be included in the
beneficiary’s gross income. The foreign trust or estate
must provide a statement to each of its beneficiaries that
lists each type of ECTI included on line 12. The types of
ECTI that can be included on line 12 are:
• Ordinary income;
• 28% rate gains;
• Unrecaptured section 1250 gains; and
• Adjusted net capital gain, including qualified dividend
income and net section 1231 gains.

Line 13

To determine the total tax credit allowed to a beneficiary
under section 1446, multiply each type of ECTI on line 12
by the applicable percentage (see Applicable percentage,
earlier).

Form 8813
Line 1

Line 2

See Amount of each installment payment of withholding
tax, earlier, for information on figuring the amount of the
payment.

Attachments

If the total section 1446 withholding tax paid for an
installment period has been reduced as a result of the
state and local income tax reduction permitted under
Regulations section 1.1446-6(c)(1)(iii) or as a result of
relying in whole or in part on a partner’s Form 8804-C,
then the documentation described later must be attached
to all Forms 8813 starting with the first installment period
in which the certificate was considered. Under these
circumstances, a partnership must file Form 8813 for an
installment period even if no section 1446 withholding tax
is due.
The required documentation is as follows.

• If the partnership reduced an installment payment

because it relied on Forms 8804-C, attach all such Forms
8804-C to Form 8813. If the same Form 8804-C for a
partner is used in a subsequent installment period, see
Regulations section 1.1446-6(d)(3)(i) for a substitute to
attaching that Form 8804-C to the Form 8813 for
subsequent installment periods.
• A statement showing the calculation of the tax due
relating to each partner whose Form 8804-C it relied on.
See Regulations section 1.1446-6(d)(3)(i).
• If the partnership reduced an installment payment
based on state and local income tax deductions permitted
under Regulations section 1.1446-6(c)(1)(iii), attach a
statement showing the calculation of the tax due.
Note: With respect to the last two bulleted items, a
statement showing one calculation for both items is
permitted.
Caution: A partnership must attach all applicable items
referred to above to reduce its section 1446 withholding
tax due by either of the reductions referred to above.

A partnership without a U.S. EIN must obtain one and
must pay any section 1446 withholding tax due (see
Privacy Act and 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.
We ask for the information on this form to carry out the Internal Revenue laws of the United States. Section 1446
generally imposes a withholding obligation on partnerships with effectively connected taxable income allocable to foreign
partners. These forms are used to report and pay the withholding tax required under section 1446.
You are required to provide this information. Section 6109 requires you to provide your identification number. We need
this information to ensure that you are complying with the Internal Revenue laws and to allow us to figure and collect the
right amount of tax. Failure to provide this information in a timely manner, or providing false information, may subject you
to penalties. Routine uses of this information include giving it to the Department of Justice for civil and criminal litigation,
10

Instr. for Forms 8804, 8805, and 8813 (Rev. 1-2026)

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If the foreign partner is a foreign trust or estate, the foreign
trust or estate must provide to each of its beneficiaries a
copy of the Form 8805 furnished by the partnership. In
addition, the foreign trust or estate must complete
Schedule T for each of its beneficiaries and must provide
that Schedule T information to each beneficiary.
The foreign trust or estate can provide all of the
information listed in the previous paragraph on a single
Form 8805 for each of its beneficiaries. In this case, the
information provided in boxes 1a through 10 will be the
same for all of the beneficiaries, but the information
provided on Schedule T can vary from beneficiary to
beneficiary, depending on the ownership interests of the
respective beneficiaries.

Applying for an EIN, earlier). If the partnership hasn’t
received an EIN by the time it files Form 8813, indicate on
line 1 of Form 8813 the date the partnership applied for its
EIN. On receipt of its EIN, the partnership must
immediately send that number to the IRS using the
address as shown under Where To File, earlier. Failure to
provide an EIN can delay processing of payments on
behalf of the partners.

TREASURY/IRS AND OMB USE ONLY DRAFT
and to cities, states, the District of Columbia, and U.S. commonwealths and territories for administration of their tax laws.
We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce
federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.
You aren’t 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 can 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 burden
for business taxpayers filing this form is approved under OMB control number 1545-0123.

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If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler,
we’d be happy to hear from you. You can send us comments through IRS.gov/FormComments. Or, you can write to the
Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.
Don’t send the tax forms to this address. Instead, see Where To File, earlier.

Instr. for Forms 8804, 8805, and 8813 (Rev. 1-2026)

11