Table of Contents

• Instructions for Form 8804-C - Introductory Material
  • Future Developments
• General Instructions
  • Purpose of Form
  • Who Must File
  • When To File
  • Tiered Partnership Rules
  • Avoid Common Errors
• Specific Instructions
  • Part I – General Information
    • Item A. First certificate
    • Item B. Previously submitted certificate
    • Item C. Updated certificate
    • Addresses
  • Section A – Partner Information
    • Foreign partner's name
    • Foreign partner's taxpayer identifying number (TIN)
    • Date of certification
    • Foreign partner's address
  • Section B – Partnership Information
    • Partnership's name
    • Employer identification number (EIN)
    • Partnership's address
  • Section C – Partner Representations
    • Line 1a
    • Line 1b
    • Line 2a
    • Line 2b
    • Line 2c
    • Lines 3a and 3b
    • Line 4a
  • Section D – Updated Certificates
    • Example 4.
    • Lines 5b and 5c
    • Line 5d
    • Line 5e
    • Line 5f
  • Part II – Certifications of Deductions and Losses Under Regulations Section 1.1446-6(c)(1)(i)
    • Line 6
    • Line 7
    • Line 8
    • Line 8a. Net Operating Loss Carryover
    • Line 8b
    • Line 8c
    • Line 8d
    • Line 8e
    • Line 8f
    • Line 9
    • Line 10
  • Part III – Certification Under Regulations Section 1.1446-6
    • Line 11
  • Part IV – Disclosure Consent and Signature
    • Date