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This form is used by partnerships to report withholding tax liabilities under section 1446, specifically regarding nonresident alien partners.
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How to fill out 8804 - irs

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How to fill out 8804

01
Obtain IRS Form 8804 from the IRS website or your tax professional.
02
Read the instructions carefully to understand the requirements.
03
Complete Part I to report the name, address, and identification number of the partnership.
04
Fill out Part II to report the total income effectively connected with U.S. trade or business.
05
Complete Part III if there are any adjustments or credits to be reported.
06
Sign and date the form at the bottom once all required sections are completed.
07
Submit Form 8804 by the applicable due date, along with any required payment.

Who needs 8804?

01
Partnerships engaged in a trade or business within the United States that have foreign partners.
02
U.S. partnerships that must report income and ensure withholding on behalf of their foreign partners.
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Pro Tip: IRS Forms 8804 and 8805 are similar to Forms 1042 and 1042-S. Both report on the U.S. income of foreign persons. However, Forms 1042 and 1042-S report passive income, while Forms 8804 and 8805 report partnership income.
The IRS supports electronic filing only for Form 1065 and related forms and schedules and the extension Form 7004. Any forms filed to the IRS separately from Form 1065, such as Form 8804, aren't included in the electronic file and need to be filed on paper.
Use Form 8804 to report the total liability under section 1446 for the partnership's tax year. Form 8804 is also a transmittal form for Form(s) 8805.
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.

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Form 8804 is a U.S. tax form used by partnerships that have effectively connected taxable income allocable to foreign partners to report withholding tax on behalf of those partners.
Partnerships that have foreign partners and are required to withhold tax on income allocated to those partners must file Form 8804.
To fill out Form 8804, partnerships must provide their details, report the income allocable to foreign partners, calculate the amount of tax withheld, and report additional details as required by the instructions for the form.
The purpose of Form 8804 is to report the withholding tax liability of partnerships with foreign partners and to ensure compliance with U.S. tax laws regarding the income of non-resident aliens.
Form 8804 requires information such as the partnership's name and identification number, the total income allocable to foreign partners, the amount of tax withheld, and details of each foreign partner's share of income.
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