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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.
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.
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.
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.
Where to File Forms Beginning with the Number 8 Form Name (For a copy of a Form, Instruction, or Publication)Address to Mail Form to IRS:Form 8804, Annual Return for Partnership Withholding Tax (Section 1446) ForeignInternal Revenue Service P.O. Box 409101 Ogden, UT 8440947 more rows
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The Form 8804 filing deadline is extended six months by filing Form 7004. However, if you have filed (or plan to file) Form 7004 electronically to extend the Form 1065, then you will need to mail a paper copy of the Form 7004 to separately extend the Form 8804.
Form 8805 is used to show the amount of effectively connected taxable income and any withholding tax payments allocable to a foreign partner for the partnerships tax year. At the end of the partnerships tax year, Form 8805 must be sent to each foreign partner whether or not any withholding tax is paid.
Definition. ECTI is the excess of the gross income of the partnership that is effectively connected under section 864(c), or treated as effectively connected with the conduct of a U.S. trade or business, over the allowable deductions that are connected to such income.
No. The IRS supports electronic filing only for Form 1065 and related forms and schedules and the extension Form 7004. Any forms that are filed to the IRS separately from Form 1065, such as Form 8804, are not included in the electronic file and, therefore, must be filed on paper.
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.

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