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 8810, Corporate Passive Activity Loss and Credit Limitations Information about Form 8810, Corporate Passive Activity Loss and Credit Limitations, including recent updates, related forms and instructions on how to file. Personal service corporations and closely held corporations use this form to figure the amount of any passive activity loss (PAL) or credit for the current tax year and the amount of losses and credits from passive activities allowed on the corporation's tax return.It is also used to make the election to increase the basis of credit property when the corporation disposes of its interest in an activity for which it has an unused credit. About Schedule E (Form 1040 or 1040-SR), Supplemental Income and Loss Information about Schedule E (Form 1040 or 1040-SR), Supplemental Income and Loss, including recent updates, related forms, and instructions on how to file. Schedule E is used to report income from rental properties, royalties, partnerships, S corporations, estates, trusts, and residual interests in REMICs. About Schedule F (Form 1040), Profit or Loss From Farming Information about Schedule F (Form 1040), Profit or Loss From Farming, including recent updates, related forms, and instructions on how to file. Use Schedule F (Form 1040) to report farm income and expenses.