Instructions For Forms 8804, 8805, And 8813 - 2003 printable pdf download

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Department of the Treasury

Internal Revenue Service

Instructions for Forms 8804,

8805, and 8813

Section references are to the Internal Revenue Code unless otherwise noted.

person erroneously subjected to the

partnership’s tax year for U.S. income tax

Change to Note

withholding tax would also receive Form

purposes.

The Jobs and Growth Tax Relief

8805 from a partnership and should

Note: Twenty percent of any required

Reconciliation Act of 2003 reduced the

attach it to his or her income tax return.

installment otherwise due in September

income tax rates for noncorporate

2004 is not due until October 1, 2004.

Use Form 8813, Partnership

taxpayers. Because the applicable rate

See the instructions for line 10 of the

Withholding Tax Payment Voucher

for computing the section 1446

worksheet on page 4 for additional

(Section 1446), to pay the withholding tax

withholding tax for both corporate and

payment information.

under section 1446 to the United States

noncorporate foreign partners is now

Treasury. Form 8813 must accompany

35%, the previously separate computation

Where To File

each payment of section 1446 tax made

lines on Forms 8804 and 8805 have been

during the partnership’s tax year.

File Forms 8804, 8805, and 8813 with:

combined.

Internal Revenue Service Center,

Who Must File

Photographs of Missing

Philadelphia, PA 19255.

All partnerships with effectively connected

Children

Taxpayer Identifying

gross income allocable to a foreign

The Internal Revenue Service is a proud

partner in any tax year must file Forms

Number

partner with the National Center for

8804 and 8805 whether or not

To insure proper crediting of the

Missing and Exploited Children.

distributions were made during the

withholding tax when reporting to the IRS,

Photographs of missing children selected

partnership’s tax year. The partnership

a partnership must provide a U.S.

by the Center may appear in instructions

may designate a person to file the forms.

taxpayer identifying number (TIN) for

on pages that would otherwise be blank.

The partnership, or person it designates,

each foreign partner. The partnership

You can help bring these children home

must file these forms even if the

should notify any of its foreign partners

by looking at the photographs and calling

partnership has no withholding tax liability

without such a number of the necessity of

1-800-THE-LOST (1-800-843-5678) if you

under section 1446.

obtaining a U.S. identifying number. An

recognize a child.

Publicly traded partnerships must file

individual’s identifying number is the

these forms only if they have elected to

individual’s social security number (SSN)

pay section 1446 withholding tax based

General Instructions

or individual taxpayer identification

on effectively connected taxable income

number (ITIN). Any other partner’s

allocable to foreign partners. See

identifying number is its U.S. employer

Purpose of Forms

Publicly Traded Partnerships on page

identification number (EIN).

Use Forms 8804, 8805, and 8813 to pay

Certain aliens who do not have and

and report section 1446 withholding tax

are not eligible to get an SSN can apply

When To File

based on effectively connected taxable

for an ITIN on Form W-7, Application for

income allocable to foreign partners.

IRS Individual Taxpayer Identification

Forms 8804 and 8805

Use Form 8804, Annual Return for

Number.

File on or before the 15th day of the 4th

Partnership Withholding Tax (Section

Requirement To Make

month following the close of the

1446), to report the total liability under

partnership’s tax year.

section 1446 for the partnership’s tax

Withholding Tax Payments

year. Form 8804 is also a transmittal form

File Forms 8804 and 8805 separately

A foreign or domestic partnership that has

for Form(s) 8805.

from Form 1065, U.S. Return of

effectively connected taxable income

Use Form 8805, Foreign Partner’s

Partnership Income, and Form 1065-B,

allocable to a foreign partner must pay a

Information Statement of Section 1446

U.S. Return of Income for Electing Large

withholding tax equal to the applicable

Withholding Tax, to show the amount of

Partnerships.

percentage of the effectively connected

effectively connected taxable income and

taxable income that is allocable to its

If you need more time, you may file

the total tax credit allocable to the foreign

foreign partners. However, this

Form 2758, Application for Extension of

partner for the partnership’s tax year.

requirement does not apply to a

Time To File Certain Excise, Income,

File a separate Form 8805 for each

partnership treated as a corporation

Information, and Other Returns, to

foreign partner even if no section 1446

under the general rule of section 7704(a).

request an extension of time to file Form

withholding tax was paid. Attach Copy A

Effectively connected taxable income is

8804. Generally, an extension will not be

of each Form 8805 to the Form 8804 filed

defined on page 2. Applicable percentage

granted for more than 90 days. If you

with the IRS.

is defined on page 3.

need more time, file a second Form 2758

for an additional 90-day extension. The

Foreign partners must attach Form

Withholding Agents

total extension may generally not be for

8805 to their U.S. income tax returns to

more than 6 months.

claim a credit for their shares of the

General partners and limited liability

section 1446 tax withheld by the

company members are jointly and

Form 8813

partnership. A foreign partnership that

severally liable as withholding agents for

receives a Form 8805 should see Tiered

File on or before the 15th day of the 4th,

the partnership. For ease of reference,

Partnerships on page 5. Any U.S.

6th, 9th, and 12th months of the

these instructions refer to various

Cat. No. 10393W

Instructions For Forms 8804, 8805, And 8813 - 2003

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