
IRS 8804 2016 free printable template
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Form8804Department of the Treasury
Internal Revenue ServiceAnnual Return for Partnership Withholding Tax (Section 1446)
InformationOMB No. 15450123Attach Form(s) 8804C and 8805.2016about Form 8804
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How to fill out IRS 8804

How to fill out IRS 8804
01
Obtain IRS Form 8804 from the IRS website or an authorized source.
02
Fill in the entity's name, address, and Employer Identification Number (EIN) at the top of the form.
03
Complete Part I to report the total income effectively connected with the U.S. trade or business.
04
Calculate the total amount of U.S. tax withheld and attach any necessary schedules or statements.
05
Review the instructions for specific line items to ensure accuracy.
06
Sign and date the form at the bottom before submission.
07
Mail the completed form to the appropriate IRS address by the due date.
Who needs IRS 8804?
01
Partnerships or entities that have effectively connected income with a U.S. trade or business.
02
Foreign partners who earn U.S. source income that is subject to tax withholding.
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People Also Ask about
Do I need to fill out form 8858?
Who Needs to File Form 8858? You will need to file Form 8858 if you are the owner of a foreign entity that is considered a disregarded entity for US income tax purposes.
How do I report a disregarded entity on 1040?
As a disregarded entity, you report your total business income, expenses, and profits on the Schedule C, which you file with your Form 1040: U.S. Individual Income Tax Return. The information from the Schedule C is added to line 12 of Schedule 1: Additional Income and Adjustments to Income.
Can you electronically file form 8804?
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.
What is the penalty for filing form 8804?
Form 8804 Penalties The penalty for not filing Form 8804 when due is usually 5% of the unpaid tax for each month or part of a month the return is late, but not more than 25% of the unpaid tax. The penalty will not apply if the partnership can show reasonable cause for filing late.
Who is required to file form 8804?
If a partnership with a foreign partner has income that is effectively connected with a US business or trade, it must report a partnership withholding tax. This is done by filing Form 8804 and Form 8805.
What is the IRS form for disregarded entity?
An eligible entity uses Form 8832 to elect how it will be classified for federal tax purposes, as: A corporation. A partnership. An entity disregarded as separate from its owner.
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What is IRS 8804?
IRS Form 8804 is the Annual Return for Partnership Withholding Tax (Section 1446). It is used by partnerships to report the tax withheld on effectively connected income allocable to foreign partners.
Who is required to file IRS 8804?
Partnerships with foreign partners that have effectively connected income must file IRS Form 8804 to report and pay withholding tax on behalf of those partners.
How to fill out IRS 8804?
To fill out IRS Form 8804, partnerships need to report their total effectively connected income and calculate the withholding tax due. The form requires information such as partnership details, foreign partners' information, and the amount withheld.
What is the purpose of IRS 8804?
The purpose of IRS Form 8804 is to ensure that partnerships comply with tax withholding requirements on behalf of foreign partners and to report the tax withheld to the IRS.
What information must be reported on IRS 8804?
IRS Form 8804 requires reporting information such as the partnership's name, address, taxpayer identification number (TIN), the total effectively connected income, the amount withheld, and details about each foreign partner.
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