About Form 8804, Annual Return for Partnership WithholdingAbout Form 8804, Annual Return for Partnership WithholdingFederal Form 8804 (Annual Return for PartnershipFederal Form 8804 (Annual Return for Partnership-2026

See details

4.4 out of 5

45 votes

Form 8804 is the Annual Return for Partnership Withholding Tax under Section 1446, used by partnerships to report tax liabilities and payments related to foreign partners. The form requires details about the partnership, withholding agents, effectively connected taxable income (ECTI), and associated tax calculations. It includes sections for reporting foreign partner information, tax liabilities, payments made, and any balance due or overpayment. The document also provides instructions for filing and attaching relevant forms.

Here's how it works

01. Edit your 8804 online

Type text, add images, blackout confidential details, add comments, highlights and more.

02. Sign it in a few clicks

Draw your signature, type it, upload its image, or use your mobile device as a signature pad.

03. Share your form with others

Send partnership withholding form via email, link, or fax. You can also download it, export it or print it out.

How to use or fill out About Form 8804, Annual Return for Partnership Withholding

Ease of Setup

DocHub User Ratings on G2

Ease of Use

DocHub User Ratings on G2

Click ‘Get Form’ to open it in the editor.
Begin with Part I by entering the partnership's name and U.S. employer identification number (EIN). Fill in the address details accurately, including city, state, and ZIP code.
In Part II, provide information about the withholding agent. If the partnership is also the withholding agent, simply enter 'SAME' and skip additional fields.
Proceed to Part III where you will detail tax liabilities and payments. Carefully input numbers of foreign partners and attached forms as required.
Complete calculations for gross section 1446 tax liability in line 5. Ensure all relevant amounts are added correctly.
Finally, review your entries for accuracy before signing at the bottom of the form. Ensure all necessary attachments are included.

Start using our platform today to fill out Form 8804 easily and for free!

See more About Form 8804, Annual Return for Partnership WithholdingAbout Form 8804, Annual Return for Partnership WithholdingFederal Form 8804 (Annual Return for PartnershipFederal Form 8804 (Annual Return for Partnership versions

We've got more versions of the About Form 8804, Annual Return for Partnership WithholdingAbout Form 8804, Annual Return for Partnership WithholdingFederal Form 8804 (Annual Return for PartnershipFederal Form 8804 (Annual Return for Partnership form. Select the right About Form 8804, Annual Return for Partnership WithholdingAbout Form 8804, Annual Return for Partnership WithholdingFederal Form 8804 (Annual Return for PartnershipFederal Form 8804 (Annual Return for Partnership version from the list and start editing it straight away!

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)

be ready to get more

Complete this form in 5 minutes or less

Get form

Got questions?

We have answers to the most popular questions from our customers. If you can't find an answer to your question, please contact us.

Who has to file form 8804?

Every partnership that has the ECTI allocable to a foreign partner must file a Form 8804 with the IRS. The partnership must also send the IRS a Form 8805 for each foreign partner on whose behalf the partnership paid I.R.C. 1446 withholding tax and provide a copy to the foreign partner.

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 form 8804 annual return for partnership withholding tax?

Partnerships use IRS Form 8804, Annual Return for Partnership Withholding Tax (Section 1446), to report the total amount of withholding tax they are liable for under Section 1446. This form is filed annually and summarizes the total withholding obligation for all foreign partners in the partnership.

What is the penalty for filing form 8804 late?

The penalty for not filing Form 8804 when due is usually 5% of the unpaid tax for each month or part of a month the return is late, but not more than 25% of the unpaid tax. The penalty will not apply if the partnership can show reasonable cause for filing late.

What is the difference between 1042 and 8804?

Forms 8804 and 8805 serve a parallel reporting function to Forms 1042 and 1042-S, but while Forms 1042/1042-S are generally used for passive income, Forms 8804/8805 specifically cover the reporting of the ECI allocable to foreign partners and associated withholding.

8804 pdf

Form 8805 Form 8804 instructions Form 8813 Form 8804 extension Form 8804-W form 8804-c What is Form 8804 Can Form 8804 be filed electronically

Security and compliance

At DocHub, your data security is our priority. We follow HIPAA, SOC2, GDPR, and other standards, so you can work on your documents with confidence.

Learn more

Who needs to file 8804?

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.

Who has to file for the 8BEN?

Non-US individuals who receive certain types of income from US sourcessuch as interest, dividends, rents, royalties, and certain other types of incomeneed to fill out the W-8 BEN. The form is used to claim any applicable tax treaty benefits and to verify that the individual is not a US resident for tax purposes.