Additional Items Related to Form 8804

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

Form 8804-C is used by foreign partners to certify their deductions and losses they reasonably expect to be available to reduce their U.S. income tax liability. 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.

About Form 8804-W, Installment Payments of Section 1446 Tax for Partnerships

Information about Form 8804-W, Installment Payments of Section 1446 Tax for Partnerships, including recent updates, related forms and instructions on how to file. 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.

About Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax

Information about Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding tax, including recent updates, related forms and instructions on how to file. 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.

About Form 8813, Partnership Withholding Tax Payment Voucher (Section 1446)

Information about Form 8813, Partnership Withholding Tax Payment Voucher (Section 1446), including recent updates, related forms and instructions on how to file. Form 8813 is used by a partnership to pay the withholding tax under section 1446.

About Form W-7, Application for IRS Individual Taxpayer Identification Number

Information about Form W-7, Application for IRS Individual Taxpayer Identification Number, including recent updates, related forms, and instructions on how to file. Form W-7 is used to apply for an individual taxpayer identification number (ITIN), or to renew an existing ITIN.

About Instructions for the Requester of Forms W–8 BEN, W–8 BEN–E, W–8 ECI, W–8 EXP, and W–8 IMY

These instructions supplement the instructions for Forms W-8BEN, W-8BEN-E, 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

About Form W-8 BEN, Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities)

Information about Form W-8 BEN, Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities), including recent updates, related forms and instructions on how to file. Submit Form W-8 BEN when requested by the withholding agent or payer.

About Form W-9, Request for Taxpayer Identification Number and Certification

Information about Form W-9, Request for Taxpayer Identification Number (TIN) and Certification, including recent updates, related forms, and instructions on how to file. Form W-9 is used to provide a correct TIN to payers (or brokers) required to file information returns with IRS.

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

Information about Schedule A (Form 8804), Penalty for Underpayment of Estimated Section 1446 Tax by Partnerships, including recent updates, related forms and instructions on how to file. 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.