Form 8805 instructions 2012-2025

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Local IRS Taxpayer Assistance Center (TAC) The most common tax forms and instructions are available at local TACs in IRS offices throughout the country. To find the nearest IRS TAC, use the TAC Office Locator on IRS.gov.
Downloading from IRS Forms Publications page. Picking up copies at an IRS Taxpayer Assistance Center. Going to the IRS Small Business and Self-Employed Tax Center page. Requesting copies by phone 800-TAX-FORM (800-829-3676).
The standard withholding rates are: 21% for corporate foreign partners. 37% for non-corporate foreign partners.
Late filing of correct Form 8805 The amount of the penalty depends on when you file a correct Form 8805. The penalty for each failure to file a correct 2023 Form 8805 is $310, with a maximum penalty of $3,783,000. There are some situations where penalty under section 6721 is reduced or eliminated.
Need to find a product or place a telephone order? Visit the Forms, instructions publications page to download products or call 800-829-3676 to place your order.
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Use Form 8805 to show the amount of ECTI and the total tax credit allocable to the foreign partner for the partnerships tax year.
These forms and publications are available on the Internet, on CD-ROM, through fax on demand, over the telephone, through the mail, at local IRS offices, at some banks, post offices, and libraries, and even at some grocery stores, copy centers and office supply stores.

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