8804-2026

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The document is Form 8804, an Annual Return for Partnership Withholding Tax under Section 1446, issued by the Department of the Treasury's Internal Revenue Service. It is used by partnerships to report withholding tax liabilities related to foreign partners for the tax year 2020. The form includes sections for partnership identification, withholding agent details, and calculations of effectively connected taxable income (ECTI) allocable to foreign partners, along with associated tax payments and overpayment/refund options.

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Begin with Part I by entering the partnership's name and U.S. employer identification number (EIN). Ensure that the address is complete, including city, state, and ZIP code.
In Part II, provide the name of the withholding agent. If the partnership is also the withholding agent, simply enter 'SAME' and skip the remaining fields in this section.
Proceed to Part III where you will detail your Section 1446 tax liability. Fill in the number of foreign partners and attach Forms 8805 and 8804-C as required.
Complete lines related to effectively connected taxable income (ECTI) for both corporate and non-corporate partners. Be meticulous with calculations for reductions based on state taxes.
Finally, review your entries for accuracy before submitting. Use our platform’s features to save or share your completed form easily.

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Versions	Form popularity	Fillable & printable
2022	4.4 Satisfied (45 Votes)
2021	4.8 Satisfied (80 Votes)
2020	4.1 Satisfied (55 Votes)
2019	4.4 Satisfied (335 Votes)
2018	4.3 Satisfied (136 Votes)
2017	4.4 Satisfied (177 Votes)
2016	4.3 Satisfied (90 Votes)

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What is the purpose of form 8804 C?

Form 8804-C is used by a foreign partner who chooses to provide to a partnership a certification under Regulations section 1.1446-6 to reduce or eliminate the partnerships withholding tax obligation under section 1446 (1446 tax) on the partners allocable share of effectively connected taxable income (ECTI) from the

What is the difference between 1042 and 8804?

Pro Tip: IRS Forms 8804 and 8805 are similar to Forms 1042 and 1042-S. Both report on the U.S. income of foreign persons. However, Forms 1042 and 1042-S report passive income, while Forms 8804 and 8805 report partnership income.

What is a form 8804?

Form 8804, Annual Return for Partnership Withholding Tax (Section 1446). The withholding tax liability of the partnership for its tax year is reported on Form 8804. Form 8804 is also a transmittal form for Forms 8805.

What is the IRS form 8814 used for?

Parents use this form to report their childs income on their return, so their child will not have to file a return.

Does form 8804 need to be paper filed?

Currently, only Form 7004 can be e-filed. Form 7004-8804 must be paper filed.

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What is the difference between 8804 and 8805?

Use Form 8804 to report the total liability under section 1446 for the partnerships 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 partnerships tax year.