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.
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.
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.
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.
Use this form to apply for an IRS individual taxpayer identification number (ITIN). You can also use this form to renew an existing ITIN that is expiring or that has already expired. An ITIN is a nine-digit number issued by the U.S. Internal Revenue Service (IRS) to individuals who are required for U.S. federal 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).
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
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. 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-8 BEN when requested by the withholding agent or payer whether or not you are claiming a reduced rate of, or exemption from, withholding.
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 by U.S. persons to provide correct taxpayer identification number (TIN) to payers (or brokers) who are required to file information returns with IRS.
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.