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Other Items Related to Form 8804

Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
Use Form 1042 to report tax withheld on certain income of foreign persons, including nonresident aliens, foreign partnerships, foreign corporations, foreign estates, and foreign trusts.

Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding
Use this form report amounts paid to foreign persons, and to report amounts withheld under Chapter 3 of the Internal Revenue Code or to report distributions of effectively connected income by a publicly traded partnership or nominee.

Form 1042-T, Annual Summary and Transmittal of Forms 1042-S
Use this form to transmit paper Forms 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, to the Internal Revenue Service.

Form 1065, U.S. Return of Partnership Income
Form 1065 is an information return used to report the income, gains, losses, deductions, credits, etc., from the operation of a partnership.

Form 1065-B, U.S. Return of Income for Electing Large Partnerships
Form 1065-B is an information return used to report the income, gains, losses, deductions, etc., from the operation of an electing large partnership (as defined in section 775).

Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns
Use this form to request an automatic extension of time to file certain business income tax, information, and other returns.

Form 8288, U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests
A buyer or other transferee of a U.S. real property interest, and a corporation, qualified investment entity, or fiduciary that is required to withhold tax, file this form to report and transmit the amount withheld.

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.

Form 8804-W, Installment Payments of Section 1446 Tax for Partnerships
Partnerships that have effectively connected taxable income (ECTI) allocable to foreign partners can use this worksheet to determine the proper estimated section 1446 tax payments.

Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax
This form is used to show the amount of effectively connected taxable income (ECTI) and the total tax credits allocable to the foreign partner for the partnership's tax year.

Form 8813, Partnership Withholding Tax Payment Voucher (Section 1446)
Use this form to pay the withholding tax under section 1446 to the United States Treasury. Form 8813 must accompany each payment of Section 1446 tax made during the partnership's tax year.

Form W-7, Application for IRS Individual Taxpayer Identification Number
Use this form to apply for an IRS individual taxpayer identification number (ITIN). An ITIN is a nine-digit number issued by the U.S. Internal Revenue Service (IRS) to individuals who are required for U.S. tax purposes to have a U.S. taxpayer identification number but who do not have and are not eligible to get a social security number (SSN).

Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY
These instructions supplement the instructions for Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY. For general information and the purpose of each of the forms described in these instructions, see those forms and their accompanying instructions

Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding
Give this form to the withholding agent or payer if you are a foreign person and you are the beneficial owner of an amount subject to withholding. Submit Form W-8BEN when requested by the withholding agent or payer whether or not you are claiming a reduced rate of, or exemption from, withholding.

Form W-9, Request for Taxpayer Identification Number (TIN) and Certification
Use this form to provide your correct TIN to the person who is required to file an information return with the IRS to report, for example, income paid to you, real estate transactions, mortgage interest you paid, acquisition or abandonment of secured property, cancellation of debt, or contributions you made to an IRA.

Publication 519, U.S. Tax Guide for Aliens
For tax purposes, an alien is an individual who is not a U.S. citizen. Aliens are classified as nonresident aliens and resident aliens. This publication will help to determine an individual's status and gives information needed to file returns.

Schedule A (Form 8804), Penalty for Underpayment of Estimated Section 1446 Tax for Partnerships
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.

Page Last Reviewed or Updated: 30-Oct-2014