Federal Foreign Partner's Information Statement of Section 1446 Withholding Tax

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Foreign Partner's Information Statement of Section 1446 Withholding Tax
Form 8805 (Rev. November 2019)8805

Form
(Rev. November 2019)
Department of the Treasury
Internal Revenue Service

For partnership’s calendar year
1a Foreign partner’s name

c

Foreign Partner’s Information Statement
of Section 1446 Withholding Tax
▶

OMB No. 1545-0123
Copy A
For Internal Revenue Service
Attach to Form 8804.

Go to www.irs.gov/Form8805 for instructions and the latest information.

, or tax year beginning
b U.S. identifying number

5a

c

Address (if a foreign address, see instructions)

, 20
, and ending
Name of partnership

, 20
b U.S. Employer
Identification Number (EIN)

Address (if a foreign address, see instructions)

2

Account number assigned by partnership (if any)

6

Withholding agent’s name. If partnership is also the withholding agent,
enter “SAME” and do not complete line 7.

3
4

Type of partner (specify—see instructions) ▶
Country code of partner (enter two-letter code—see instructions)

7

Withholding agent’s U.S. EIN

8a
b

Check if the partnership identified on line 5a owns an interest in one or more partnerships . . . . . . . . . . . . . ▶
Check if any of the partnership’s effectively connected taxable income (ECTI) is exempt from U.S. tax for the partner identified on line 1a ▶

9

Partnership’s ECTI allocable to partner for the tax year (see instructions) .

10

.

9

Total tax credit allowed to partner under section 1446 (see instructions). Individual and corporate partners:
Claim this amount as a credit against your U.S. income tax on Form 1040-NR, Form 1120-F, etc. . . . .

10

.

.

.

.

.

.

.

.

.

Schedule T—Beneficiary Information (see instructions)
11a
b
12
13

Name of beneficiary

c

Address (if a foreign address, see instructions)

U.S. identifying number of beneficiary
Amount of ECTI on line 9 to be included in the beneficiary’s gross income (see instructions) . . .
Amount of tax credit on line 10 that the beneficiary is entitled to claim on its return (see instructions)

For Paperwork Reduction Act Notice, see separate Instructions for Forms 8804, 8805, and 8813.

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Cat. No. 10078E

12
13
Form 8805 (Rev. 11-2019)

8805

Form
(Rev. November 2019)
Department of the Treasury
Internal Revenue Service

For partnership’s calendar year
1a Foreign partner’s name

c

Foreign Partner’s Information Statement
of Section 1446 Withholding Tax
▶

OMB No. 1545-0123
Copy B
For Partner
Keep for your records.

Go to www.irs.gov/Form8805 for instructions and the latest information.

, or tax year beginning
b U.S. identifying number

5a

c

Address (if a foreign address, see instructions)

, 20
, and ending
Name of partnership

, 20
b U.S. Employer
Identification Number (EIN)

Address (if a foreign address, see instructions)

2

Account number assigned by partnership (if any)

6

Withholding agent’s name. If partnership is also the withholding agent,
enter “SAME” and do not complete line 7.

3
4

Type of partner (specify—see instructions) ▶
Country code of partner (enter two-letter code—see instructions)

7

Withholding agent’s U.S. EIN

8a
b

Check if the partnership identified on line 5a owns an interest in one or more partnerships . . . . . . . . . . . . . ▶
Check if any of the partnership’s effectively connected taxable income (ECTI) is exempt from U.S. tax for the partner identified on line 1a ▶

9

Partnership’s ECTI allocable to partner for the tax year (see instructions) .

10

.

9

Total tax credit allowed to partner under section 1446 (see instructions). Individual and corporate partners:
Claim this amount as a credit against your U.S. income tax on Form 1040-NR, Form 1120-F, etc. . . . .

10

.

.

.

.

.

.

.

.

.

Schedule T—Beneficiary Information (see instructions)
11a
b
12
13

Name of beneficiary

c

Address (if a foreign address, see instructions)

U.S. identifying number of beneficiary
Amount of ECTI on line 9 to be included in the beneficiary’s gross income (see instructions) . . .
Amount of tax credit on line 10 that the beneficiary is entitled to claim on its return (see instructions)

.
.

.
.

12
13
Form 8805 (Rev. 11-2019)

8805

Form
(Rev. November 2019)
Department of the Treasury
Internal Revenue Service

For partnership’s calendar year
1a Foreign partner’s name

c

Foreign Partner’s Information Statement
of Section 1446 Withholding Tax
▶

OMB No. 1545-0123
Copy C
For Partner
Attach to your federal
tax return.

Go to www.irs.gov/Form8805 for instructions and the latest information.

, or tax year beginning
b U.S. identifying number

5a

c

Address (if a foreign address, see instructions)

, 20
, and ending
Name of partnership

, 20
b U.S. Employer
Identification Number (EIN)

Address (if a foreign address, see instructions)

2

Account number assigned by partnership (if any)

6

Withholding agent’s name. If partnership is also the withholding agent,
enter “SAME” and do not complete line 7.

3
4

Type of partner (specify—see instructions) ▶
Country code of partner (enter two-letter code—see instructions)

7

Withholding agent’s U.S. EIN

8a
b

Check if the partnership identified on line 5a owns an interest in one or more partnerships . . . . . . . . . . . . . ▶
Check if any of the partnership’s effectively connected taxable income (ECTI) is exempt from U.S. tax for the partner identified on line 1a ▶

9

Partnership’s ECTI allocable to partner for the tax year (see instructions) .

10

.

9

Total tax credit allowed to partner under section 1446 (see instructions). Individual and corporate partners:
Claim this amount as a credit against your U.S. income tax on Form 1040-NR, Form 1120-F, etc. . . . .

10

.

.

.

.

.

.

.

.

.

Schedule T—Beneficiary Information (see instructions)
11a
b
12
13

Name of beneficiary

c

Address (if a foreign address, see instructions)

U.S. identifying number of beneficiary
Amount of ECTI on line 9 to be included in the beneficiary’s gross income (see instructions) . . .
Amount of tax credit on line 10 that the beneficiary is entitled to claim on its return (see instructions)

.
.

.
.

12
13
Form 8805 (Rev. 11-2019)

8805

Form
(Rev. November 2019)
Department of the Treasury
Internal Revenue Service

For partnership’s calendar year
1a Foreign partner’s name

c

Foreign Partner’s Information Statement
of Section 1446 Withholding Tax
▶

OMB No. 1545-0123
Copy D
For Withholding Agent

Go to www.irs.gov/Form8805 for instructions and the latest information.

, or tax year beginning
b U.S. identifying number

5a

c

Address (if a foreign address, see instructions)

, 20
, and ending
Name of partnership

, 20
b U.S. Employer
Identification Number (EIN)

Address (if a foreign address, see instructions)

2

Account number assigned by partnership (if any)

6

Withholding agent’s name. If partnership is also the withholding agent,
enter “SAME” and do not complete line 7.

3
4

Type of partner (specify—see instructions) ▶
Country code of partner (enter two-letter code—see instructions)

7

Withholding agent’s U.S. EIN

8a
b

Check if the partnership identified on line 5a owns an interest in one or more partnerships . . . . . . . . . . . . . ▶
Check if any of the partnership’s effectively connected taxable income (ECTI) is exempt from U.S. tax for the partner identified on line 1a ▶

9

Partnership’s ECTI allocable to partner for the tax year (see instructions) .

10

.

9

Total tax credit allowed to partner under section 1446 (see instructions). Individual and corporate partners:
Claim this amount as a credit against your U.S. income tax on Form 1040-NR, Form 1120-F, etc. . . . .

10

.

.

.

.

.

.

.

.

.

Schedule T—Beneficiary Information (see instructions)
11a
b
12
13

Name of beneficiary

c

Address (if a foreign address, see instructions)

U.S. identifying number of beneficiary
Amount of ECTI on line 9 to be included in the beneficiary’s gross income (see instructions) . . .
Amount of tax credit on line 10 that the beneficiary is entitled to claim on its return (see instructions)

.
.

.
.

12
13
Form 8805 (Rev. 11-2019)

Extracted from PDF file 2023-federal-form-8805.pdf, last modified November 2019

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More about the Federal Form 8805 Corporate Income Tax TY 2023

We last updated the Foreign Partner's Information Statement of Section 1446 Withholding Tax in February 2024, so this is the latest version of Form 8805, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 8805 directly from TaxFormFinder. You can print other Federal tax forms here.

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Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 8805 from the Internal Revenue Service in February 2024.

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About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Federal Form 8805

We have a total of thirteen past-year versions of Form 8805 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form 8805