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Form 8804-C, Certificate of Partner-Level Items to Reduce Section 1446 Withholding

Form 8804-C is used by a foreign partner who chooses to provide to a partnership a certification under Regulations section 1.1446-6 to reduce or eliminate the partnership's withholding tax obligation under section 1446 (1446 tax) on the partner's allocable share of effectively connected taxable income (ECTI) from the partnership.


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Page Last Reviewed or Updated: 07-Feb-2014