8804-2025

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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 2021. The form requires information about the partnership, withholding agent, and details regarding effectively connected taxable income (ECTI) allocable to foreign partners, along with calculations for tax liabilities and payments.

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Click ‘Get Form’ to open the 8804 in the editor.
Begin by entering the partnership's name and U.S. employer identification number (EIN) in Part I. Ensure that all details are accurate to avoid processing delays.
In Part II, if the partnership is also the withholding agent, simply enter 'SAME' for the name of the withholding agent. Otherwise, provide the necessary details as required.
Proceed to Part III where you will report on foreign partners and their effectively connected taxable income (ECTI). Fill in each line carefully, ensuring that you attach Forms 8805 and 8804-C as needed.
Complete the tax liability calculations in Section 1446 by multiplying ECTI amounts by their respective tax rates. This section is crucial for determining your total tax liability.
Finally, review all entries for accuracy before submitting. Use our platform’s features to save your progress and make any necessary edits 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 form 8804 C used for?

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

Does form 8804 need to be paper filed?

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

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 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.

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.