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A foreign partner is anyone who is not considered a U.S. person. This includes nonresident aliens, foreign corporations, foreign partnerships, and foreign trusts or estates.
Answer. 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.
This form is used to show the amount of effectively connected taxable income (ECTI) and the total tax credit allocable to the foreign partner for the partnership's tax year.
About Form 8804, Annual Return for Partnership Withholding Tax (Section 1446) | Internal Revenue Service.
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.
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About Form 8804, Annual Return for Partnership Withholding Tax (Section 1446) | Internal Revenue Service.
Use Form 8813 to pay the withholding tax under section 1446 to the United States Treasury. Form 8813 must accompany each payment of Section 1446 tax made during the partnership's tax year.
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 partnership's tax year. At the end of the partnership's tax year, Form 8805 must be sent to each foreign partner whether or not any withholding tax is paid.
Form 8804 is required for any U.S. partnership with foreign partners and U.S. gross effectively connected income (generally, active operating income). Even if the partnership has an operating income loss or taxable income loss, you still may have a filing requirement.
Use Form 8813 to pay the withholding tax under section 1446 to the United States Treasury. Form 8813 must accompany each payment of Section 1446 tax made during the partnership's tax year.

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