Annual Return for Partnership Withholding Tax (Section 1446) - irs-2026

1. Click ‘Get Form’ to open it in the editor.
2. Begin by filling out Part I with the partnership's name, U.S. employer identification number (EIN), and address details. Ensure accuracy as this information is crucial for IRS records.
3. In Part II, provide the withholding agent's name and EIN. If the partnership is also the withholding agent, simply enter 'SAME' and skip the remaining fields in this section.
4. Proceed to Part III where you will detail your Section 1446 tax liability. Enter the number of foreign partners and attach Forms 8805 and 8804-C as required.
5. Calculate total effectively connected taxable income (ECTI) allocable to foreign partners in line 4a through 4q, ensuring all reductions are accurately applied.
6. Complete payment sections by adding up any taxes paid or withheld during the tax year, ensuring all relevant forms are attached.
7. Finally, review your entries for accuracy before signing and submitting your form.

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