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About Form 8804, Annual Return for Partnership Withholding Tax (Section 1446)

More In Forms and Instructions

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.

Current revision

Recent developments

Schedules

Partnerships that have effectively connected taxable income (ECTI) allocable to foreign partners use this schedule to determine:

  • Whether they are subject to the penalty for underpayment of estimated tax and, if so,
  • The amount of the underpayment penalty.

Schedule A (Form 8804)PDF  
Instructions for Schedule A (Form 8804)PDF 
All Schedule A (Form 8804) Revisions

Other items you may find useful

Related Items

About Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
About Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding
About Form 1042-T, Annual Summary and Transmittal of Forms 1042-S
About Form 1065, U.S. Return of Partnership Income
About Form 8288, U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons
Page Last Reviewed or Updated: 26-Mar-2024