Instructions For Forms 8804, 8805, And 8813

1445(e)(1) upon the disposition of a U.S.

or a provision of the Internal Revenue

real property interest.

Code.

Enter on line 6c the amount of tax

Form 8813

withheld under section 1445(a) and

shown on Form 8288-A, Statement of

Line 1

Withholding on Dispositions by Foreign

Persons of U.S. Real Property Interests,

A partnership without a U.S. EIN must

for the tax year in which the partnership

obtain one and must pay any section

disposed of the U.S. real property

1446 withholding tax due. If the

interest.

partnership has not received an EIN by

the time it files Form 8813, indicate on

Also enter on line 6c the amount of

line 1 of Form 8813 the date the

section 1445(e)(1) tax withheld on a

partnership applied for its EIN. On receipt

distribution by a domestic trust to the

of its EIN, the partnership must

partnership with respect to the disposition

immediately send that number to the IRS

of a U.S. real property interest by the

using the address as shown in Where To

trust. The amount withheld will be shown

File on page 1 of these instructions.

in box 7 of the Form 1042-S the

partnership receives from the trust. (Box 1

of the Form 1042-S will show income

code 25 or 26.)

For both of the situations described

Paperwork Reduction Act Notice. We ask for the information on these forms to

above, do not enter more than the

carry out the Internal Revenue laws of the United States. You are required to give us

amount allocable to foreign partners (as

the information. We need it to ensure that you are complying with these laws and to

defined in section 1446(e)). Enter

allow us to figure and collect the right amount of tax.

amounts allocable to U.S. partners on line

You are not required to provide the information requested on a form that is

13 of Schedules K and K-1 (Form 1065).

subject to the Paperwork Reduction Act unless the form displays a valid OMB

For Form 1065-B, enter amounts on line

control number. Books or records relating to a form or its instructions must be

16 of Schedule K and in box 9 of

retained as long as their contents may become material in the administration of any

Internal Revenue law. Generally, tax returns and return information are confidential,

Schedule K-1.

as required by section 6103.

Form 8805

The time needed to complete and file these forms will vary depending on

individual circumstances. The estimated average times are:

Line 2a

Form

8804

8805

8813

A partnership must pay the withholding

tax for a foreign partner even if it does not

Recordkeeping

52 min.

39 min.

26 min.

have a U.S. TIN for that partner. See

Learning about the

Taxpayer Identifying Number on page 1

54 min.

52 min.

49 min.

law or the form

for details on obtaining a U.S. TIN.

Preparing the form

24 min.

16 min.

Line 8b

Copying, assembling, and

Check the box on this line if any of the

sending the form to the IRS

20 min.

13 min.

10 min.

partnership’s effectively connected

If you have comments concerning the accuracy of these time estimates or

taxable income is treated as not allocable

suggestions for making these forms simpler, we would be happy to hear from you.

to the foreign partner identified on line 1a

You can write to the Tax Products Coordinating Committee, Western Area

and therefore exempt from section 1446

Distribution Center, Rancho Cordova, CA 95743-0001. Do not send the tax forms to

withholding because the income is

this address. Instead, see Where To File on page 1.

exempt from U.S. tax for that foreign

partner by a treaty, reciprocal exemption,

-6-

Instructions for Forms 8804, 8805, and 8813

Instructions For Forms 8804, 8805, And 8813 - 2003 Page 6

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