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This form is used by partnerships to report their withholding tax obligations to the IRS for foreign partners, including tax liabilities, payments made, and overpayments.
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How to fill out form 8804
How to fill out Form 8804
01
Obtain Form 8804 from the IRS website or a tax professional.
02
Provide your name, address, and taxpayer identification number at the top of the form.
03
Report the total income distributions made to partners in the appropriate section.
04
Calculate the amount of tax owed based on the income distributed to partners.
05
Complete Part II of the form to detail income allocations and tax payments made.
06
Review the instructions carefully to ensure all lines are filled out appropriately.
07
Sign and date the form before submitting it to the IRS.
Who needs Form 8804?
01
Partnerships that have U.S. source effectively connected income that must withhold tax on income distributed to foreign partners.
02
Entities that are required to file an information return for foreign partners under U.S. tax laws.
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People Also Ask about
What is the penalty for filing form 8804 late?
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.
What is the difference between Form 8804 and 8805?
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. Use Form 8805 to show the amount of ECTI and the total tax credit allocable to the foreign partner for the partnership's tax year.
Can form 8804 extension be efiled?
While you can electronically file the extension for Form 8804, the IRS doesn't support electronic filing of Form 8804 and related forms and schedules.
Can form 8804 be filed electronically?
If the partnership files Form 7004 to request an extension of time to file Form 8804, pay the balance of Section 1446 withholding tax estimated to be due with Form 7004 in order to avoid the late payments penalty. Currently, only Form 7004 can be e-filed. Form 7004-8804 must be paper filed.
Can I file Form 8804 online?
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.
What is form 8888 used for?
Use Form 8888 to directly deposit your refund (or part of it) to one or more accounts at a bank or other financial institution (such as a mutual fund, brokerage firm, or credit union) in the United States. This form can also be used to buy up to $5,000 in paper series I savings bonds with your refund.
What is Form 8804 for?
Form 8804, Annual Return for Partnership Withholding Tax (Section 1446). The withholding tax liability of the partnership for its tax year is reported on Form 8804. Form 8804 is also a transmittal form for Forms 8805.
How do I report a foreign partnership to the IRS?
Use Form 8865 to report the information required under section 6038 (reporting with respect to controlled foreign partnerships), section 6038B (reporting of transfers to foreign partnerships), or section 6046A (reporting of acquisitions, dispositions, and changes in foreign partnership interests).
What is the purpose of form 8804?
Purpose of Forms 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. Use Form 8805 to show the amount of ECTI and the total tax credit allocable to the foreign partner for the partnership's tax year.
Can tax forms be filled out online?
Free File - If your adjusted gross income is $84,000 or less. If higher, you can use Free File Fillable Forms. Direct File - Prepare and file your taxes online – for free – directly with the IRS.
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What is Form 8804?
Form 8804 is a tax form used by partnerships to report and pay tax on effectively connected income that is allocable to foreign partners.
Who is required to file Form 8804?
Partnerships that have foreign partners and are required to pay tax on effectively connected income must file Form 8804.
How to fill out Form 8804?
To fill out Form 8804, partnerships must provide information about their income, deductions, and the amounts allocable to foreign partners according to the instructions provided by the IRS.
What is the purpose of Form 8804?
The purpose of Form 8804 is to ensure that partnerships pay the appropriate taxes on income that is effectively connected and allocable to non-resident foreign partners.
What information must be reported on Form 8804?
Form 8804 requires reporting of the partnership's total effectively connected income, deductions, and the portion of income that is allocable to each foreign partner.
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