Table of Contents

• Instructions for Forms 8804, 8805, and 8813 - Introductory Material
  • Future Developments
  • Photographs of Missing Children
• General Instructions
  • Purpose of Forms
  • Who Must File
  • When To File
    • Forms 8804 and 8805
    • Form 8813
  • Where To File
  • Amended Form 8804
  • Taxpayer Identifying Number
  • Requirement To Make Withholding Tax Payments
  • Withholding Agents
  • Determining If a Partner Is a Foreign Person
    • Certification of Nonforeign Status
    • Use of Means Other Than Certification
  • Effectively Connected Taxable Income (ECTI)
    • Definition
    • Amount Allocable to Foreign Partners
  • Certification of Deductions and Losses
  • Reductions for State and Local Taxes
  • Amount of Withholding Tax
    • Figuring the Tax Payments
    • Coordination With Other Withholding Rules
  • Reporting to Partners
  • Interest and Penalties
    • Interest
    • Late Filing of Form 8804
    • Late Filing of Correct Form 8805
    • Failure To Furnish Correct Form 8805 to Recipient
    • Late Payment of Tax
    • Failure To Withhold and Pay Over Tax
    • Other Penalties
  • Treatment of Partners
  • Publicly Traded Partnerships (PTP)
  • Tiered Partnerships
• Specific Instructions
  • Address
  • Form 8804
    • Lines 1c, 1d, 2c, and 2d
    • Lines 4a, 4e, 4i, and 4m
    • Lines 4b, 4f, 4j, and 4n
    • Lines 4c, 4g, 4k, and 4o
    • Line 5e
    • Line 6b
    • Line 6c
    • Line 6d
    • Line 6e
    • Reporting Amounts AllocableTo Partners
    • Line 8
  • Form 8805
    • Line 1b
    • Line 1c
    • Line 3
    • Line 4
    • Line 5c
    • Line 8b
    • Line 9
    • Line 10
    • Attachments
    • Schedule T–Beneficiary Information
    • Line 11c
    • Line 12
    • Line 13
  • Form 8813
    • Line 1
    • Line 2
    • Line 3
    • Attachments
• Instructions for Forms 8804, 8805, and 8813 - Notices
  • Paperwork Reduction Act Notice.